Iconix Brand (ICON) 10-K 15 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Mar. 06, 2017	Jun. 30, 2016
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Trading Symbol	ICON
Entity Registrant Name	ICONIX BRAND GROUP, INC.
Entity Central Index Key	857,737
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		56,951,225
Entity Public Float			$ 352.3

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current Assets:
Cash and cash equivalents	$ 149,411	$ 169,971
Restricted cash	177,269	49,544
Accounts receivable, net	85,187	103,792
Other assets – current	32,274	44,116
Total Current Assets	444,141	367,423
Property and equipment:
Furniture, fixtures and equipment	27,630	24,138
Less: Accumulated depreciation	(18,285)	(16,639)
Property, Plant and Equipment, Net, Total	9,345	7,499
Other Assets:
Other assets	19,224	28,748
Deferred income tax asset	884
Trademarks and other intangibles, net	1,208,243	1,696,524
Investments and joint ventures	99,399	147,312
Goodwill	224,279	257,095
Other Assets, Total	1,552,029	2,129,679
Total Assets	2,005,515	2,504,601
Current liabilities:
Accounts payable and accrued expenses	72,161	52,062
Deferred revenue	20,166	29,161
Current portion of long-term debt	160,435	61,123
Other liabilities – current	1,311	3,571
Total current liabilities	254,073	145,917
Deferred income tax liability	86,099	181,193
Other tax liabilities	5,243	4,865
Long-term debt, less current maturities	1,093,725	1,388,269
Other liabilities	15,002	19,550
Total Liabilities	1,454,142	1,739,794
Redeemable Non-Controlling Interests, net of installment payments due from non-controlling interest holders, redemption value of $60,665 and $64,935, respectively	56,729	48,646
Commitments and contingencies
Stockholders’ Equity:
Common stock, $.001 par value shares authorized 150,000; shares issued 89,717 and 80,609, respectively	89	80
Additional paid-in capital	1,033,729	974,021
Retained earnings	254,915	514,761
Accumulated other comprehensive loss	(70,428)	(60,893)
Less: Treasury stock – 32,680 and 32,028 shares at cost, respectively	(842,952)	(837,179)
Total Iconix Brand Group, Inc. Stockholders’ Equity	375,353	590,790
Non-controlling interests, net of installment payments due from non-controlling interest holders	119,291	125,371
Total Stockholders’ Equity	494,644	716,161
Total Liabilities, Redeemable Non-Controlling Interest and Stockholders’ Equity	$ 2,005,515	$ 2,504,601

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Statement Of Financial Position [Abstract]
Redeemable noncontrolling interest redemption value	$ 60,665	$ 64,935
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	89,717,000	80,609,000
Treasury stock, shares	32,680,000	32,028,000

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($) shares in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
Licensing revenue	$ 368,461,000	$ 379,197,000	$ 391,490,000
Selling, general and administrative expenses	206,589,000	204,946,000	181,651,000
Depreciation and amortization	3,461,000	4,720,000	7,135,000
Equity earnings on joint ventures	(3,578,000)	(5,330,000)	(11,325,000)
Gains on sale of trademarks, net	(38,104,000)		(6,399,000)
Goodwill impairment	18,331,000	35,132,000	0
Trademark impairment	424,890,000	402,392,000	0
Operating income (loss)	(243,128,000)	(262,663,000)	220,428,000
Other expenses (income):
Interest expense	97,542,000	86,233,000	84,523,000
Interest income	(1,580,000)	(4,230,000)	(3,711,000)
Other income, net	(17,508,000)	(50,904,000)	(29,239,000)
Loss on extinguishment of debt, net	5,903,000
Foreign currency translation loss (gain)	(1,484,000)	(9,488,000)	1,745,000
Other expenses – net	82,873,000	21,611,000	53,318,000
Income (loss) before income taxes	(326,001,000)	(284,274,000)	167,110,000
Provision (benefit) for income taxes	(76,492,000)	(95,344,000)	48,288,000
Net (loss) income	(249,509,000)	(188,930,000)	118,822,000
Less: Net income attributable to non-controlling interest	2,625,000	373,000	15,099,000
Net (loss) income attributable to Iconix Brand Group, Inc.	$ (252,134,000)	$ (189,303,000)	$ 103,723,000
Earnings (loss) per share:
Basic	$ (4.82)	$ (3.92)	$ 2.14
Diluted	$ (4.82)	$ (3.92)	$ 1.81
Weighted average number of common shares outstanding:
Basic	52,338	48,293	48,431
Diluted	52,338	48,293	57,366

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement Of Income And Comprehensive Income [Abstract]
Net (loss) income	$ (249,509)	$ (188,930)	$ 118,822
Other comprehensive income (loss):
Foreign currency translation loss	(7,545)	(36,004)	(40,672)
Change in fair value of available for sale securities	(1,990)	(703)
Total other comprehensive loss	(9,535)	(36,707)	(40,672)
Comprehensive income (loss)	(259,044)	(225,637)	78,150
Less: comprehensive income attributable to non-controlling interest	2,625	373	15,099
Comprehensive (loss) income attributable to Iconix Brand Group, Inc.	$ (261,669)	$ (226,010)	$ 63,051

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	UNITED STATES	Common Stock	Additional Paid-in Capital	Additional Paid-in CapitalUNITED STATES	Retained Earnings	AOCI Attributable to Parent	Treasury Stock	Noncontrolling Interest
Beginning Balance at Dec. 31, 2013	$ 1,060,497		$ 77	$ 906,481		$ 614,340	$ 16,486	$ (599,816)	$ 122,929
Beginning Balance (in shares) at Dec. 31, 2013			77,048,000
Shares issued on vesting of restricted stock	1		$ 1
Shares issued on vesting of restricted stock (in shares)			883,000
Clawback of shares from settlement with former management	(193,434)
Purchase of minority interest in joint venture	(525)			(525)
Shares issued on exercise of stock options and warrants	$ 10,088		$ 1	10,087
Shares issued on exercise of stock options and warrants (in shares)	1,172,000		1,332,000
Tax benefit of stock option exercises	$ 10,703			10,703
Tax effect on formation of joint venture	(4,316)			(4,316)
Compensation expense in connection with restricted stock and stock options	18,492			18,492
Shares repurchased on the open market	(193,434)							(193,434)
Cost of shares repurchased on vesting of restricted stock and exercise of stock options	(19,179)							(19,179)
Non-controlling interest of acquired companies	11,526								11,526
Payments from non-controlling interest holders	549								549
Change in redemption value of redeemable non-controlling interest holders	(3,051)					(3,051)
Net income (loss)	118,822					103,723			15,099
Foreign currency translation	(40,672)						(40,672)
Distributions to joint ventures	(18,064)					(1,193)			(16,871)
Ending Balance at Dec. 31, 2014	951,437		$ 79	940,922		713,819	(24,186)	(812,429)	133,232
Ending Balance (in shares) at Dec. 31, 2014			79,263,000
Issuance of common stock related to acquisition of interest in joint venture	15,703			15,703
Issuance of common stock related to acquisition of interest in joint venture (in shares)			465,000
Shares issued on vesting of restricted stock	1		$ 1
Shares issued on vesting of restricted stock (in shares)			806,000
Clawback of shares from settlement with former management	(12,391)
Purchase of minority interest in joint venture	18,371			3,620					14,751
Shares issued on exercise of stock options and warrants	$ 321			321
Shares issued on exercise of stock options and warrants (in shares)	75,000		75,000
Tax benefit of stock option exercises	$ 2,006			2,006
Compensation expense in connection with restricted stock and stock options	11,449			11,449
Shares repurchased on the open market	(12,391)							(12,391)
Cost of shares repurchased on vesting of restricted stock and exercise of stock options	(12,359)							(12,359)
Non-controlling interest of acquired companies	(9,168)								(9,168)
Payments from non-controlling interest holders	3,523								3,523
Change in redemption value of redeemable non-controlling interest holders	(5,015)					(5,015)
Change in fair value of available for sale securities	(703)						(703)
Net income (loss)	(188,930)					(189,303)			373
Foreign currency translation	(36,004)						(36,004)
Distributions to joint ventures	(22,080)					(4,740)			(17,340)
Ending Balance at Dec. 31, 2015	716,161		$ 80	974,021		514,761	(60,893)	(837,179)	125,371
Ending Balance (in shares) at Dec. 31, 2015			80,609,000
Shares issued on vesting of restricted stock	2		$ 2
Shares issued on vesting of restricted stock (in shares)			1,700,000
Clawback of shares from settlement with former management	$ (5,153)							(5,153)
Purchase of minority interest in joint venture		$ 1,114			$ 1,114
Shares issued on exercise of stock options and warrants (in shares)	0
Tax deficiency of stock option exercises and restricted stock vestings	$ 445			445
Compensation expense in connection with restricted stock and stock options	6,805			6,805
Shares issued on repurchase of convertible notes	51,325		$ 7	51,318
Shares issued on repurchase of convertible notes (in shares)			7,408,000
Repurchase of equity portion of convertible notes	(1,164)			(1,164)
Cost of shares repurchased on vesting of restricted stock and exercise of stock options	(620)							(620)
Sale of minority interest in Umbro China	2,500			718					1,782
Payments from non-controlling interest holders	506								506
Tax effect of repurchase of convertible notes	413			413
Tax benefit related to amortization of convertible notes' discount	154			154
Change in redemption value of redeemable non-controlling interest holders	(97)					(97)
Change in fair value of available for sale securities	(1,990)						(1,990)
Net income (loss)	(249,509)					(252,134)			2,625
Foreign currency translation	(7,640)			(95)			(7,545)
Distributions to joint ventures	(18,608)					(7,615)			(10,993)
Ending Balance at Dec. 31, 2016	$ 494,644		$ 89	$ 1,033,729		$ 254,915	$ (70,428)	$ (842,952)	$ 119,291
Ending Balance (in shares) at Dec. 31, 2016			89,717,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net (loss) income		$ (249,509)	$ (188,930)	$ 118,822
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation of property and equipment		1,734	1,631	2,605
Amortization of trademarks and other intangibles		1,727	3,088	4,530
Amortization of deferred financing costs		8,364	4,826	5,263
Amortization of convertible note discount		21,745	31,455	29,616
Stock-based compensation expense		6,805	11,449	18,492
Non-cash gain on re-measurement of equity investment			(49,990)	(28,898)
Provision for doubtful accounts		13,530	25,128	9,627
Earnings on equity investments in joint ventures		(3,578)	(5,330)	(11,325)
Distributions from equity investments		4,500	5,954	7,145
Gain on sale of fixed assets			(225)
Impairment of trademarks and goodwill		443,221	437,524
Gain on sale of securities				(342)
Gains on sale of trademarks, net		(38,104)		(6,399)
Gain on sale of Complex Media		(10,164)
Loss on extinguishment of debt, net		5,903
Gain on settlement with former management		(7,328)
Deferred income tax provision		(95,580)	(112,836)	32,124
Foreign currency translation loss (gain)		(1,484)	(9,488)	1,745
Changes in operating assets and liabilities, net of business acquisitions:
Accounts receivable		4,159	(12,893)	(22,575)
Other assets – current		(7,567)	(1,779)	(13,209)
Other assets		9,664	15,886	(4,142)
Deferred revenue		(8,015)	8,158	(5,025)
Accounts payable and accrued expenses		22,153	26,613	23,700
Net cash provided by operating activities		122,176	190,241	160,009
Cash flows provided by (used in) investing activities:
Purchases of property and equipment		(3,636)	(1,433)	(1,505)
Acquisition of trademarks		(427)	(438)	(915)
Purchase of securities				(5,998)
Proceeds from sale of minority interest in Umbro trademarks in the Greater China territory		3,165	3,030
Proceeds from the sale of securities				6,341
Proceeds from sale of fixed assets			225
Net cash provided by (used in) investing activities		170,163	(153,039)	(49,629)
Cash flows (used in) provided by financing activities:
Shares repurchased on the open market			(12,391)	(193,434)
Proceeds from Variable Funding Notes			100,000
Proceeds from long-term debt		300,000
Proceeds from sale of trademarks and related notes receivables to consolidated joint ventures		11,430	21,162	24,915
Payment of long-term debt		(253,490)	(61,124)	(62,856)
Repurchase of convertible notes		(178,973)
Payment of make-whole premium on repayment of long-term debt		(4,294)
Prepaid financing costs		(35,754)	(496)
Payment to Purim		(2,000)	(2,000)
Distributions to non-controlling interests		(18,608)	(22,080)	(18,064)
Excess tax benefit from share-based payment arrangements			(2,006)	10,706
Tax benefit related to amortization of convertible notes' discount		154
Cost of shares repurchased on vesting of restricted stock and exercise of stock options		(620)	(15,515)	(16,024)
Proceeds from exercise of stock options and warrants			321	10,088
Restricted cash		(127,725)	10,015	(9,163)
Net cash provided by (used in) financing activities		(309,880)	9,886	(253,832)
Effect of exchange rate changes on cash		(3,019)	(5,156)	(7,298)
Net increase (decrease) in cash and cash equivalents		(20,560)	41,932	(150,750)
Cash and cash equivalents, beginning of period		169,971	128,039	278,789
Cash and cash equivalents, end of period		149,411	169,971	128,039
Cash paid during the period:
Income taxes		7,534	(11,724)	3,508
Interest		59,601	48,102	48,224
Non-cash investing and financing activities:
Issuance of shares in connection with repurchase of convertible notes		51,325
Sale of trademarks for note receivable				51,246
Shares repurchased on the open market included in payable				3,156
Make-whole premium on repayment of long-term debt		6,751
Complex Media
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Gain on sale of Complex Media		(10,200)
Cash flows provided by (used in) investing activities:
Proceeds from sale of interest in Complex Media		35,284
Galore Media
Cash flows provided by (used in) investing activities:
Acquisition of interest		(500)
Latin America
Cash flows provided by (used in) investing activities:
Acquisition of interest				(42,000)
NGX LLC
Cash flows provided by (used in) investing activities:
Acquisition of interest				(6,000)
Hydraulic IP Holdings
Cash flows provided by (used in) investing activities:
Acquisition of interest				(6,000)
iBrands International LLC
Cash flows provided by (used in) investing activities:
Acquisition of interest				(2,500)
Iconix China
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Non-cash gain on re-measurement of equity investment		(49,990)
Cash flows provided by (used in) investing activities:
Acquisition of interest, net of cash acquired			(20,400)
Non-cash investing and financing activities:
Issuance of shares in connection with purchase			15,703
Pony International, LLC.
Cash flows provided by (used in) investing activities:
Acquisition of interest			(37,000)
Strawberry Shortcake
Cash flows provided by (used in) investing activities:
Acquisition of interest			(95,000)
LC Partners US
Cash flows provided by (used in) investing activities:
Acquisition of interest		(1,250)
Iconix Southeast Asia
Cash flows provided by (used in) investing activities:
Acquisition of trademarks		(5,600)	(3,500)
Buffalo International Unlimited Liability Corporation
Cash flows provided by (used in) investing activities:
Proceeds received from note		6,962	7,727	$ 8,948
Scion
Cash flows (used in) provided by financing activities:
Acquisition of interest			(6,000)
Umbro And Lee Cooper China
Non-cash investing and financing activities:
Note payable in connection with purchase of Umbro China and Lee Cooper China trademarks			8,400
American Greetings Corporation
Cash flows provided by (used in) investing activities:
Issuance of note			(10,000)
Proceeds received from note		5,000	$ 3,750
Umbro China
Cash flows provided by (used in) investing activities:
Proceeds from sale of minority interest in Umbro trademarks in the Greater China territory		2,500
BBC and Ice Cream brands
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Gains on sale of trademarks, net	[1]	593
Cash flows provided by (used in) investing activities:
Proceeds from sale of interest		3,500
Badgley Mischka Intellectual Property / MJCLK Apparel License
Cash flows provided by (used in) investing activities:
Proceeds from sale of rights		14,000
Sharper Image
Cash flows provided by (used in) investing activities:
Proceeds from sale of rights		98,250
Certain Badgley Mischka Related Assets in Respect of the Greater China Territory
Cash flows provided by (used in) investing activities:
Proceeds from sale of rights		1,200
TangLi International Holdings Ltd.
Cash flows provided by (used in) investing activities:
Proceeds from sale of rights		11,352
Mecox Lane Limited
Cash flows provided by (used in) investing activities:
Proceeds from sale of rights		$ 363
[1]	In January 2016, the Company sold its interest in the BBC and Ice Cream brands for $3.5 million in cash. The Company recognized a loss of $0.6 million as a result of this transaction.

The Company

The Company	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
The Company	The Company General Iconix Brand Group is a brand management company and owner of a diversified portfolio of over 30 global consumer brands across the Company’s operating segments: women’s, men’s, entertainment, home and international. The Company’s business strategy is to maximize the value of its brands primarily through strategic licenses and joint venture partnerships around the world, as well as to grow the portfolio of brands through strategic acquisitions. At December 31, 2016, the Company’s brand portfolio includes Candie’s ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® The Company looks to monetize the intellectual property (herein referred to as “IP”) related to its brands throughout the world and in all relevant categories by licensing directly with leading retailers (herein referred to as “direct to retail”), through consortia of wholesale licensees, through joint ventures in specific territories and through other activity such as corporate sponsorships and content as well as the sale of IP for specific categories or territories. Products bearing the Company’s brands are sold across a variety of distribution channels from the mass tier (e.g. Wal-Mart) to better department stores (e.g. Macy’s) and, in the case of the Peanuts brand, through various media outlets, including television, movies, digital and mobile content. The licensees are responsible for designing, manufacturing and distributing the licensed products. The Company supports its brands with advertising and promotional campaigns designed to increase brand awareness. Additionally, the Company provides its licensees with coordinated trend direction to enhance product appeal and help build and maintain brand integrity. Licensees are selected based upon the Company’s belief that such licensees will be able to produce and sell quality products in the categories of their specific expertise and that they are capable of exceeding minimum sales targets and royalties that the Company generally requires for each brand. This licensing strategy is designed to permit the Company to operate its licensing business, leverage its core competencies of marketing and brand management with minimal working capital and without inventory, production or distribution costs or risks and maintain high margins. The majority of the Company’s licensing agreements include minimum guaranteed royalty revenue which provides the Company with greater visibility into future cash flows. A key initiative in the Company’s global brand expansion plans has been the formation of international joint ventures. The strategy in forming international joint ventures is to partner with best-in-class, local partners to bring the Company’s brands to market more quickly and efficiently, generating greater short- and long-term value from its IP, than the Company believes is possible if it were to build-out wholly-owned operations ourselves across a multitude of regional or local offices. Since September 2008, the Company has established the following international joint ventures: Iconix China, Iconix Latin America, Iconix Europe, Iconix India, Iconix Canada, Iconix Australia, Iconix Southeast Asia, Iconix Israel, Iconix Middle East, Umbro China and Danskin China. The Company also plans to continue to build and maintain its brand portfolio by acquiring additional brands directly or through joint ventures. In assessing potential acquisitions or investments, the Company primarily evaluates the strength of the target brand as well as the expected viability and sustainability of future royalty streams. The Company believes that this focused approach allows it to effectively screen a wide pool of consumer brand candidates and other asset light businesses, strategically evaluate acquisition targets and complete due diligence for potential acquisitions efficiently. The Company’s primary goal of maximizing the value of its IP also includes, in certain instances, the sale to third parties of a brand’s trademark in specific territories or categories. As such, the Company evaluates potential offers to acquire some or all of a brand’s IP by comparing whether the offer is more valuable than the Company’s estimate of the current and potential revenue streams to be earned via the Company’s traditional licensing model. Further, as part of the Company’s evaluation process it also considers whether or not the buyer’s future development of the brand may help to expand the brand’s overall recognition and global revenue potential.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	1. Summary of Significant Accounting Policies Principles of Consolidation The consolidated financial statements include the accounts of the Company, its wholly-owned subsidiaries, and, in accordance with U.S. GAAP and accounting for variable interest entities (where the Company is the primary beneficiary) and majority owned subsidiaries, the Company consolidates fifteen joint ventures (Peanuts Holdings, Hardy Way, Icon Modern Amusement, Alberta ULC, Iconix Europe, Hydraulic IP Holdings, NGX, LLC, Iconix China (100% owned as of March 2015), US PONY Holdings, Iconix Latin America (100% owned as of February 2014), Iconix Canada, Iconix Israel, Iconix Middle East, Iconix Southeast Asia, LC Partners US (100% owned as of December 2016), Umbro China and Danskin China; see Note 3 for explanation). All significant intercompany transactions and balances have been eliminated in consolidation. In accordance with Accounting Standards Codification (“ASC”) 810—Consolidation (“ASC 810”), the Company evaluates the following criteria to determine the accounting for its joint ventures: 1) consideration of whether the joint venture is a variable interest entity which includes reviewing the corporate structure of the joint venture, the voting rights, and the contributions of the Company and the joint venture partner to the joint venture, 2) if the joint venture is a VIE, whether or not the Company is the primary beneficiary, a determination based upon a variety of factors, including: i) the presence of installment payments which constitutes a de facto agency relationship between the Company and the joint venture partner, and ii) an evaluation of whether the Company or the joint venture partner is more closely associated with the joint venture. If the Company determines that the entity is a variable interest entity and the Company is the primary beneficiary, then the joint venture is consolidated. For those entities that are not considered variable interest entities, or are considered variable interest entities but the Company is not the primary beneficiary, the Company uses either the equity method or the cost method of accounting, depending on a variety of factors as set forth in ASC 323—Investments (“ASC 323”), to account for those investments and joint ventures which are not required to be consolidated under US GAAP. Business Combinations, Joint Ventures and Investments The purchase method of accounting requires that the total purchase price of an acquisition be allocated to the assets acquired and liabilities assumed based on their fair values on the date of the business acquisition. The results of operations from the acquired businesses are included in the accompanying consolidated statements of income from the acquisition date. Any excess of the purchase price over the estimated fair values of the net assets acquired is recorded as goodwill. Since January 1, 2014, the Company has acquired the following brands: Date Acquired Brand March 2015 Strawberry Shortcake Since January 1, 2014 the Company has acquired ownership interest in various brands through its investments in joint ventures. The chart below illustrates the Company’s ownership interest in these joint ventures as of December 31, 2016: Date Acquired/Invested Brand Investment / Joint Venture Iconix’s Investment November 2014 Nick Graham NGX 51 % December 2014 Hydraulic Hydraulic IP Holdings 51 % February 2015 PONY US PONY Holdings 75 % Further, since January 1, 2014 the Company established the following joint ventures to develop and market the Company’s brands in specific markets: Date Created Investment / Joint Venture Iconix’s Investment March 2014 LC Partners US (1) 100 % December 2014 Iconix Middle East (2) 55 % July 2016 Umbro China 95 % October 2016 Danskin China (3) 100 % (1) At formation of the joint venture in March 2014, the Company had a 50% ownership interest in LC Partners US. In December 2016, the Company entered into an agreement with Rise Partners, LLC (“Rise Partners”) to acquire the remaining 50% ownership interest in LC Partners US. As of December 31, 2016, the Company has a 100% ownership interest in this entity. (2) At formation of the joint venture in December 2014, the Company had a 50% ownership interest in Iconix Middle East. In December 2016, the Company irrevocably exercised its call option to acquire an additional 5% ownership interest from Global Brands Group Asia Limited (“GBG”) in order to increase the Company’s ownership interest in Iconix Middle East to 55%. Such acquisition closed in February 2017. (3) In October 2016, the Company formed the Danskin China Limited as a wholly-owned indirect subsidiary to hold the Danskin trademarks and related assets in respect of mainland China and Macau. The Company entered into an agreement with Li-Ning (China) Sports Goods Co., Ltd. who will purchase up to a 50% interest (and no less than a 30% interest) in Danskin China Limited. The purchase of the equity interest is expected to occur over a three-year period commencing on March 31, 2019. Refer to Note 3 for further details. As of December 31, 2016, the Company’s ownership interest in Danskin China Limited was 100%. For further information on the Company’s accounting for joint ventures and investments, see Note 3. Use of Estimates The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company reviews all significant estimates affecting the financial statements on a recurring basis and records the effect of any adjustments when necessary. Cash and Cash Equivalents Cash and cash equivalents consist of actual cash as well as cash equivalents, defined as short-term, highly liquid financial instruments with insignificant interest rate risk that are readily convertible to cash and have maturities of three months or less from the date of purchase. In addition, as of December 31, 2016, approximately $68.5 million, or 21%, of our total cash (including restricted cash) was held in foreign subsidiaries. Our investments in these foreign subsidiaries are considered indefinitely reinvested and unavailable for the payment of any U.S. based expenditures, including debt obligations. Restricted Cash Restricted cash consists of actual cash deposits held in accounts primarily for debt service, as well as cash equivalents, defined as short-term, highly liquid financial instruments with insignificant interest rate risk that are readily convertible to cash and have maturities of three months or less from the date of purchase, the restrictions on all of which lapse every three months or less. Concentration of Credit Risk Financial instruments which potentially subject the Company to concentration of credit risk consist principally of short-term cash investments and accounts receivable. The Company places its cash in investment-grade, short-term instruments with high quality financial institutions. The Company performs ongoing credit evaluations of its customers’ financial condition and, generally, requires no collateral from its customers. The allowance for non-collection of accounts receivable is based upon the expected collectability of all accounts receivable. One customer accounted for 13% of the Company’s total revenue for the year ended December 31, 2016 (“FY 2016”), 14% of the Company’s total revenue for the year ended December 31, 2015 (“FY 2015”), and 14% of the Company’s total revenue for the year ended December 31, 2014 (“FY 2014”). Accounts Receivable Accounts receivable are reported at amounts the Company expects to be collected, net of provision for doubtful accounts, based on the Company’s ongoing discussions with its licensees, and its evaluation of each licensee’s payment history and account aging. As of December 31, 2016 and 2015, the Company’s provision for doubtful accounts was $19.4 million and $8.4 million, respectively. One customer accounted for approximately 11% and 10% of the Company’s accounts receivable, (which includes long-term accounts receivables included in other assets on the Company’s consolidated balance sheets) as of December 31, 2016 and December 31, 2015, respectively. Derivatives The Company’s objective for holding any derivative financial instruments is to manage interest rate risks, and in the case of our convertible notes, dilution risk. The Company does not use financial instruments for trading or other speculative purposes. From time to time the Company uses derivative financial instruments to hedge the variability of anticipated cash flows of a forecasted transaction (a “cash flow hedge”). The Company’s strategy related to these derivative financial instruments has been to use foreign currency forward contracts to hedge a portion of anticipated future short-term license revenues to offset the effects of changes in foreign currency exchange rates (primarily between the U.S. dollar and the Japanese Yen). The Company had no such derivative instruments in FY 2016 or FY 2015. The Company also uses hedges to offset a portion of the effect of potential dilution on our convertible notes. See Note 6 for discussion on hedges related to the 1.50% Convertible Notes. Restricted Stock Compensation cost for restricted stock is measured using the quoted market price of the Company’s common stock at the date the common stock is granted. For restricted stock where restrictions lapse with the passage of time (“time-based restricted stock”), compensation cost is recognized over the period between the issue date and the date that restrictions lapse. Time-based restricted stock is included in total common shares outstanding upon the lapse of any restrictions. For restricted stock where restrictions are based on performance measures (“performance-based restricted stock”), restrictions lapse when those performance measures have been deemed earned. Performance-based restricted stock is included in total common shares outstanding upon the lapse of any restrictions. Performance-based restricted stock is included in total diluted shares outstanding when the performance measures have been deemed earned but not issued. For restricted stock which is measured based on market conditions, the Company values the stock utilizing a Monte Carlo simulation factoring key assumptions such as the stock price at the beginning and end of the period, risk free interest rate, expected dividend yield when simulating total shareholder return, expected dividend yield when simulating the Company’s stock price, stock price volatility and correlation coefficients. Restricted stock based on market conditions is included in total common shares outstanding upon the achievement of the performance metrics. Restricted stock based on market conditions is included in total diluted shares outstanding when the performance metrics have been deemed earned but not issued. Stock Options Compensation cost for stock options, in accordance with accounting for share-based payment under U.S. GAAP, is calculated using the Black-Scholes valuation model based on awards ultimately expected to vest, reduced for estimated forfeitures, and expensed on a straight-line basis over the requisite service period of the grant. Forfeitures are estimated at the time of grant based on the Company’s historical forfeiture experience and will be revised in subsequent periods if actual forfeitures differ from those estimates. The Company will use alternative models if grants have characteristics that cannot be reasonably estimated using this model. Treasury Stock Treasury stock is recorded at acquisition cost. Gains and losses on disposition are recorded as increases or decreases to additional paid-in capital with losses in excess of previously recorded gains charged directly to retained earnings. Deferred Financing Costs The Company incurred costs (primarily professional fees and placement agent fees) in connection with borrowings under senior secured notes, convertible bond offerings and the senior secured term loan. These costs have been deferred and are being amortized using the effective interest method over the life of the related debt. Property, Equipment, Depreciation and Amortization Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are determined by the straight line method over the estimated useful lives of the respective assets ranging from three to seven years. Leasehold improvements are amortized by the straight-line method over the initial term of the related lease or estimated useful life, whichever is less. Operating Leases Total rent payments under operating leases that include scheduled payment increases and rent holidays are amortized on a straight-line basis over the term of the lease. Landlord allowances are amortized by the straight-line method over the term of the lease as a reduction of rent expense. Long-Lived Assets If circumstances mandate, the Company evaluates the recoverability of its long-lived assets, other than goodwill and other indefinite life intangibles (discussed below), by comparing estimated future undiscounted cash flows with the assets’ carrying value to determine whether a write-down to market value, based on discounted cash flow, is necessary. Assumptions used in our fair value estimates are as follow: (i) discount rates; (ii) royalty rates; (iii) projected average revenue growth rates; and (iv) projected long-term growth rates. The testing also factors in economic conditions and expectations of management and may change in the future based on period-specific facts and circumstances. During FY 2016, FY 2015 and FY 2014, there were no impairments of long-lived assets other than the non-cash impairment charges for goodwill and trademarks in FY 2015 and FY 2016. See Note 2 for further details. Goodwill and Trademarks Goodwill represents the excess of purchase price over the fair value of net assets acquired in business combinations accounted for under the purchase method of accounting. On an annual basis and as needed, the Company tests goodwill and indefinite life trademarks for impairment through the use of discounted cash flow models. Other intangibles with determinable lives, including certain trademarks, license agreements and non-compete agreements, are evaluated for the possibility of impairment when certain indicators are present, and are otherwise amortized on a straight-line basis over the estimated useful lives of the assets (currently ranging from 1 to 15 years). Assumptions used in our fair value estimates are as follow: (i) discount rates; (ii) royalty rates; (iii) projected average revenue growth rates; and (iv) projected long-term growth rates. The testing also factors in economic conditions and expectations of management and may change in the future based on period-specific facts and circumstances. In the fourth quarter of FY 2016 and FY 2015, the Company recognized non-cash impairment charge for goodwill of $18.3 million and $35.1 million, respectively. In the fourth quarter of FY 2016 and FY 2015, the Company recognized non-cash impairment charge for trademarks of $424.9 million and $402.4 million, respectively. During FY 2014, the Company did not recognize any impairment charges for goodwill or trademarks. Refer to Note 2 for further details. 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 into 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 statements of operations. Revenue Recognition The Company enters into various license agreements that provide revenues based on minimum royalties and advertising/marketing fees and additional revenues based on a percentage of defined sales. Minimum royalty and advertising/marketing revenue is recognized on a straight-line basis over the term of each contract year, as defined, in each license agreement. Royalties exceeding the defined minimum amounts are recognized as income during the period corresponding to the licensee’s sales. Payments received as consideration of the grant of a license are recognized ratably as revenue over the term of the license agreement and are reflected on the Company’s consolidated balance sheets as deferred license revenue at the time payment is received and recognized ratably as revenue over the term of the license agreement. Similarly, advanced royalty payments are recognized ratably over the period indicated by the terms of the license and are reflected in the Company’s consolidated balance sheet in deferred license revenue at the time the payment is received. Revenue is not recognized unless collectability is reasonably assured. If licensing arrangements are terminated prior to the original licensing period, we will recognize revenue for any contractual termination fees, unless such amounts are deemed non-recoverable. Gains on sale of trademarks From time to time, we sell a brand’s territories and/or categories through joint venture transactions which is a central and ongoing part of our business. Since our goal is to maximize the value of the IP, we evaluate sale opportunities by comparing whether the offer is more valuable than the current and potential revenue stream in the Company’s traditional licensing model. Further, as part of the Company’s evaluation process, it will also look at whether or not the buyer’s future development of the brand could help expand the brands global recognition and revenue. The Company considers, among others, the following guidance in determining the appropriate accounting for gains recognized from the initial sale of our brands/trademarks to our joint ventures: ASC 323, Investments-Equity Method and Joint Venture Revenue Recognition Consolidations Nonmonetary Transactions—Exchanges Involving Monetary Consideration Additionally, the Company determines the cost of the trademarks sold by applying the relative fair market value of the proceeds received in the transaction to the book value of the trademarks on the Company’s consolidated balance sheet at the time of the transaction. Foreign Currency The Company’s consolidated joint ventures’ functional currency is U.S. dollars. The functional currencies of the Company’s international subsidiaries are the local currencies of the countries in which the subsidiaries are located. Foreign currency denominated assets and liabilities are translated into U.S. dollars using the exchange rates in effect at the consolidated balance sheet date. Results of operations and cash flows are translated using the average exchange rates throughout the period. The effect of exchange rate fluctuations on translation of assets and liabilities is included as a component of shareholders’ equity in accumulated other comprehensive income (loss). Taxes on Income The Company uses the asset and liability approach of accounting for income taxes and provides deferred income taxes for temporary differences that will result in taxable or deductible amounts in future years based on the reporting of certain costs in different periods for financial statement and income tax purposes. Valuation allowances are recorded when uncertainty regarding their realizability exists. Earnings (Loss) Per Share Basic earnings (loss) per share includes no dilution and is computed by dividing net income (loss) 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 common shares issuable upon exercise of stock options and warrants and vesting of restricted stock. The difference between reported basic and diluted weighted-average common shares results from the assumption that all dilutive stock options, warrants, convertible debt and restricted stock outstanding were exercised into common stock. We may be required to calculate basic earnings (loss) per share using the two-class method as a result of the Company’s redeemable non-controlling interests. To the extent that the redemption value increases and exceeds the then-current fair value of a redeemable non-controlling interest, net (loss) income attributable to Iconix Brand Group, Inc. (used to calculate earnings (loss) per share) could be negatively impacted by that increase, subject to certain limitations. The partial or full recovery of any reductions to net (loss) attributable to Iconix Brand Group, Inc. (used to calculate earnings (loss) per share) is limited to any cumulative prior-period reductions. For FY 2016, FY 2015 and FY 2014, there was no impact to earnings (loss) per share for adjustments related to the Company’s redeemable non-controlling interests. Advertising Campaign Costs All costs associated with production for the Company’s national advertising campaigns are expensed during the periods when the activities take place. All other advertising costs such as print and online media are expensed when the advertisement occurs. Advertising expenses for FY 2016, FY 2015 and FY 2014 amounted to $31.8 million, $32.3 million, and $29.7 million, respectively. Comprehensive Income (Loss) Comprehensive income (loss) includes certain gains and losses that, under U.S. GAAP, are excluded from net income (loss) as such amounts are recorded directly as an adjustment to stockholders’ equity. The Company’s comprehensive income (loss) is primarily comprised of net income (loss), foreign currency translation and changes in fair value of available for sale securities. New Accounting Standards In February 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2015-02, “Amendments to the Consolidation Analysis”, which changes the way reporting enterprises evaluate whether (a) they should consolidate limited partnerships and similar entities, (b) fees paid to a decision maker or service provider are variable interests in a VIE, and (c) variable interest in a VIE held by related parties of the reporting enterprise require the reporting enterprise to consolidate the VIE. The ASU also significantly changes how to evaluate voting rights for entities that are not similar to limited partnerships when determining when the entity is a VIE, which may affect entities for which the decision making rights are conveyed through a contractual arrangement. This ASU is effective for annual and interim periods in fiscal years, including interim periods within those years, beginning after December 15, 2015. Early adoption is allowed, including early adoption in an interim period. A reporting enterprise may apply a modified retrospective approach or full retrospective application. The Company adopted the new standard in FY 2016 which did not have a material impact to the Company’s financial statements. In September 2015, the FASB issued ASU No. 2015-16, “Simplifying the Accounting for Measurement-Period Adjustments”, which relates to business combinations and requires adjustments to provisional amounts that are identified during the measurement period to be recognized in the reporting period in which the adjustment amounts are determined. This includes any effect on earnings of changes in depreciation, amortization, or other income effects as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. In addition, the amendments require an entity to disclose (either on the face of the income statement or in the notes) the nature and amount of measurement-period adjustments recognized in the current period, including separately the amounts in current-period income statement line items that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. The ASU is effective for public business entities for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted. The amendments in this ASU should be applied prospectively to measurement-period adjustments that occur after the effective date of this ASU. The Company adopted the new standard in FY 2016 and had no impact on the presentation of our financial statements during the first quarter of the year ending December 31, 2016. In November 2015, the FASB issued ASU No. 2015-17, which eliminates the guidance in ASC Topic 740, Income Taxes, that required an entity to separate deferred tax liabilities and assets between current and noncurrent amounts in a classified balance sheet. The amendments require that all deferred tax liabilities and assets of the same tax jurisdiction or a tax filing group, as well as any related valuation allowance, be offset and presented as a single noncurrent amount in a classified balance sheet. The Company adopted ASU No. 2015-17 during the first quarter of the year ending December 31, 2016. Accordingly, at December 31, 2015, the Company had $2.4 million in deferred tax assets, which were previously classified as a current asset on our condensed consolidated balance sheet and, under the new standard, have been classified as a reduction from net non-current deferred income tax liability consistent with the current period’s presentation. The ASU has been applied to the Company’s financial statements retrospectively. In April 2015, the FASB issued 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 Company adopted ASU No. 2015-03 during the first quarter of the year ending December 31, 2016. Accordingly, at December 31, 2015, the Company had $15.0 million in unamortized debt issuance costs, which were previously classified as other assets on our condensed consolidated balance sheet and, under the new standard, have been classified as a deduction from debt consistent with the current period’s presentation. There has been no effect on the condensed consolidated statements of comprehensive income (loss) due to the adoption of the ASU. The ASU has been applied to the Company’s financial statements retrospectively. 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. The Company adopted the new standard in FY 2016 which did not have a material impact to our financial statements. In May 2014, FASB issued ASU No. 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. In August 2015, this guidance was updated, which defers the effective date by one year and permits early adoption for annual and interim periods beginning on or after December 15, 2016. This guidance is effective for interim and annual periods beginning on or after December 15, 2017. 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 continuing to assess the potential impact of this guidance, including the impact on those areas currently subject to industry-specific guidance such as licensing of intellectual property. As part of the Company’s assessment, we are reviewing representative samples of licensing contracts to determine the impact on revenue recognition under the new guidance. Our method of adoption will in part be based on the degree of change identified in our assessment. In January 2016, FASB issued ASU No. 2016-01, “Recognition and Measurement of Financial Assets and Financial Liabilities”, includes amendments on recognition, measurement, presentation, and disclosure of financial instruments. It requires an entity to (1) measure equity investments at fair value through net income, with certain exceptions; (2) present in OCI the changes in instrument-specific credit risk for financial liabilities measured using the fair value option; (3) present financial assets and financial liabilities by measurement category and form of financial asset; (4) calculate the fair value of financial instruments for disclosure purposes based on an exit price; and (5) assess a valuation allowance on deferred tax assets related to unrealized losses on available-for-sale debt securities in connection with other deferred tax assets. The ASU provides an election to subsequently measure certain nonmarketable equity investments at cost less any impairment and adjusted for certain observable price changes. The ASU also requires a qualitative impairment assessment of such equity investments and amends certain fair value disclosure requirements. The ASU is effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. Certain provisions of the ASU are eligible for early adoption. The Company is continuing to evaluate the impact of adopting this guidanc

Goodwill and Trademarks and Oth

Goodwill and Trademarks and Other Intangibles, net	12 Months Ended
	Dec. 31, 2016
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Trademarks and Other Intangibles, net	2. Goodwill and Trademarks and Other Intangibles, net Goodwill Goodwill by reportable operating segment and in total, and changes in the carrying amounts, as of the dates indicated are as follows: Women's Men's Home Entertainment International Consolidated Net goodwill at December 31, 2014 $ 111,749 $ 37,170 $ 42,899 $ 17,654 $ 23,304 $ 232,776 Acquisitions — 14,702 — 35,375 9,639 59,716 Foreign Currency Adjustment — — — — (265 ) (265 ) Impairment — (32,017 ) — — (3,115 ) (35,132 ) Net goodwill at December 31, 2015 $ 111,749 $ 19,855 $ 42,899 $ 53,029 $ 29,563 $ 257,095 Dispositions — — (14,485 ) — — (14,485 ) Impairment — (18,331 ) — — — (18,331 ) Net goodwill at December 31, 2016 $ 111,749 $ 1,524 $ 28,414 $ 53,029 $ 29,563 $ 224,279 Goodwill amounts at December 31, 2015 and December 31, 2014 have been updated to conform to the new reporting units as discussed further below. In December 2016, the Company completed the sale of the Sharper Image brand and related assets. As a result of this transaction, the Company allocated $14.5 million of goodwill in the home segment to the sale. In February 2015, the Company completed the acquisition of the PONY brand and related assets. In allocating the purchase price of this acquisition, $14.7 million was allocated to goodwill. In March 2015, the Company completed the acquisition of the Strawberry Shortcake brand and related assets. In allocating the purchase price of this acquisition, $35.4 million was allocated to goodwill. Additionally, in March 2015, the Company completed the acquisition of the remaining 50% interest in the Iconix China joint venture and related assets. In allocating the purchase price of this acquisition, $9.6 million was allocated to goodwill. See Note 3 for details of these transactions. The Company identifies its operating segments according to how business activities are managed and evaluated. Prior to October 1, 2016, the Company had disclosed the following reportable operating segments: men’s, women’s, home, and entertainment. In October 2016, the Company reviewed its business activities, how they are managed and evaluated, and determined that it would reflect five distinct reportable operating segments: men’s, women’s, home, entertainment, and international. These operating segments represent individual reporting units for purposes of evaluating goodwill for impairment. The fair value of the reporting unit is determined using discounted cash flow analysis and estimates of sales proceeds with consideration of market participant data. As a corroborative source of information, the Company evaluates the estimated aggregate fair values of its reporting units to within a reasonable range of its market capitalization, which includes an assumed control premium (an adjustment reflecting an estimated fair value on a control basis) to verify the reasonableness of the fair value of its reporting units. The control premium is estimated based upon control premiums observed in comparable market transactions. As none of the Company’s reporting units are publicly-traded, individual reporting unit fair value determinations do not directly correlate to the Company’s stock price. The Company monitors changes in the share price to ensure that the market capitalization continues to exceed or is not significantly below the carrying value of our total net assets. In the event that our market capitalization is below the book value of the Company’s aggregate fair value of its reporting units, we consider the length and severity of the decline and the reason for the decline when evaluating whether potential goodwill impairment exists. Additionally, if a reporting unit does not appear to be achieving the projected growth plan used in determining its fair value, we will reevaluate the reporting unit for potential goodwill impairment based on revised projections, as deemed appropriate. The annual evaluation of goodwill is performed as of October 1, the beginning of the Company’s fourth fiscal quarter. Utilizing the Income Approach, the Company performed a two-step goodwill impairment test and an intangible asset impairment test using a discounted cash flow analysis to evaluate whether the carrying value of each of its segments exceeded its fair value. For FY 2016, based upon the results of step 1, the Company noted that the carrying value of the men’s segment exceeded its fair value after first reflecting the impairment to trademarks. In accordance with step 2 of the goodwill impairment test, the Company recorded a non-cash impairment charge of $18.3 million in the fourth quarter of FY 2016 in its men’s segment. The fair value of each of the other segments of the Company exceeded their respective book value and accordingly, no goodwill impairment was recognized for these segments during the fourth quarter of fiscal 2016. For FY 2015, based upon the results of step 1, and after taking into consideration the Company’s new operating segments identified during the fourth quarter of FY 2016, the Company noted that the carrying value of the men’s and international segment exceeded its fair value after first reflecting the impairment to trademarks. In accordance with step 2 of the goodwill impairment test and based on the Company’s evaluation of the results of the goodwill impairment test, the Company recorded a non-cash impairment charge of $35.1 million in the fourth quarter of FY 2015 in its men’s and international segment primarily due to the decline in net sales as noted above and to a lesser extent changes to certain inputs and assumptions in the valuation model. The fair value of the goodwill in the other segments of the Company exceeded the book value of the goodwill and accordingly, no goodwill impairment was recognized for these segments during the fourth quarter of fiscal 2015. Trademarks and Other Intangibles, net Trademarks and other intangibles, net consist of the following: December 31, 2016 December 31, 2015 Estimated Lives in Years Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Indefinite-lived trademarks and copyrights Indefinite $ 1,207,131 $ — $ 1,691,411 $ — Definite-lived trademarks 10-15 8,958 8,870 14,626 12,082 Non-compete agreements 2-15 940 920 940 686 Licensing contracts 1-9 4,819 3,815 4,844 2,529 $ 1,221,848 $ 13,605 $ 1,711,821 $ 15,297 Trademarks and other intangibles, net $ 1,208,243 $ 1,696,524 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, Umbro, Modern Amusement, Buffalo, Lee Cooper, Hydraulic, Nick Graham, Strawberry Shortcake and Pony have been determined to have an indefinite useful life and accordingly, consistent with ASC Topic 350, no amortization has been recorded in the Company’s consolidated statements of operations. 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 operations 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. The Company recorded impairment charges for indefinite-lived intangible assets consisting of trademarks in the fourth quarter of fiscal 2016. In connection with the preparation of the Company's financial statements for the fourth quarter of fiscal 2016, the Company concluded that the primary drivers of the impairment charges were a revision to the Company’s operating segments and weakness in each of our men’s and home segments. The Company recorded impairment charges for indefinite-lived intangible assets consisting of trademarks in the fourth quarter of fiscal 2015. In connection with the preparation of the Company's financial statements for the fourth quarter of fiscal 2015, which after taking consideration of the new operating segments identified in the fourth quarter of FY 2016, the Company concluded that the decline in net sales of certain brands within the Men’s segment, Home segment and International segment as well as a decline in future guaranteed minimum royalties from license agreements for these brands were indicators of impairment. The Company measured its indefinite-lived intangible assets for impairment in accordance with ASC-802-10-55-3D which states, “The income approach converts future amounts (for example cash flows) in income and expenses in a single current (that is, discounted) amount. When the income approach is used, fair value measurement reflects current market expectations about those future amounts. The Income Approach is based on the present value of future earnings expected to be generated by a business or asset. Income projections for a future period are discounted at a rate commensurate with the degree of risk associated with future proceeds. A residual or terminal value is also added to the present value of the income to quantify the value of the business beyond the projection period.” In the fourth quarter of FY 2016, the Company recorded a total non-cash asset impairment charge of $424.9 million which is comprised of $144.6 million in the men’s segment, $31.5 million in the women’s segment, $50.0 million in the home segment, $5.1 million in the entertainment segment and $193.7 million in the international segment to reduce various trademarks in those segments to fair value. In the fourth quarter of FY 2015, and after taking in to consideration the new operating segments identified in the fourth quarter of FY 2016, the Company recorded a total non-cash asset impairment charge of $402.4 million which is comprised of $327.8 million in the men’s segment, $37.8 million in the home segment, $34.6 million in the international segment, and $2.2 million in the women’s segment to reduce various trademarks in those segments to fair value. Changes in estimates and assumptions used to determine whether impairment exists or changes in actual results compared to expected results could result in additional impairment charges in future periods. There was no impairment of the indefinite-lived trademarks during FY 2014. Further, as it relates to the Company’s definite-lived trademarks, and consistent with ASC Topic 360, there was no impairment of the definite-lived trademarks during FY 2016, FY 2015, and FY 2014. Other amortizable intangibles primarily include non-compete agreements and contracts and are amortized on a straight-line basis over their estimated useful lives of 1 to 15 years. Certain trademarks are amortized using estimated useful lives of 10 to 15 years with no residual values. In December 2016, the Company sold the rights to the Sharper Image intellectual property and related assets. As a result of this transaction, the Company’s indefinite-lived trademarks decreased by $55.6 million. Refer to Note 4 for further details. In June 2016, the Company sold the rights to the London Fog intellectual property in the South Korea territory. As a result of this transaction, the Company’s indefinite-lived trademarks decreased by $0.4 million. Refer to Note 4 for further details. In February 2016, the Company sold its rights to the Badgley Mischka intellectual property and related assets. At the time of this transaction, the definite-lived trademarks for Badgley Mischka were fully amortized in the Company’s consolidated balance sheet. Refer to Note 4 for further details. In March 2015, the Company acquired the 50% interest in Iconix China held by its joint venture partner, thereby increasing its ownership interest 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 and licensing contracts increased by an aggregate $56.2 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 $32.6 million. See Note 3 for further details on this transaction. Amortization expense for intangible assets for FY 2016, FY 2015 and FY 2014 was $1.7 million, $3.1 million and $4.5 million, respectively. The Company projects amortization expenses to be $0.8 million, $0.3 million, $0.1 million, $0.0 million and $0.0 million for FY 2017, FY 2018, FY 2019, FY 2020 and FY 2021, respectively.

Consolidated Entities, Joint Ve

Consolidated Entities, Joint Ventures and Investments	12 Months Ended
	Dec. 31, 2016
Investments In And Advances To Affiliates Schedule Of Investments [Abstract]
Consolidated Entities Joint Ventures and Investments	3. Consolidated Entities, 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 (the “2015 Buy-out”), 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, thereby taking 100% of the equity interest in Iconix China. The following is a reconciliation of consideration paid to Novel: Cash paid to Novel $ 40,400 Shares issued to Novel 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 consolidated financial statements as of March 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 on the Company’s consolidated statement of operations. 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 consolidated statement of operations. 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 FY 2015, post-acquisition, the Company recognized approximately $0.6 million, in revenue from such assets. In addition, the Company’s selling, general and administrative expenses increased by $1.0 million for FY 2015, and equity earnings on joint ventures increased by $2.3 million for FY 2015 as a result of consolidating Iconix China on the Company’s consolidated statement of operations. 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 China Ltd.; Ningbo Material Girl Fashion Co., Ltd.; Tangli International Holdings Ltd. (subsequently sold in April 2016 – see Note 4 for further detail); and Ecko Industry (Shanghai) Co., Ltd. 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 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 Seller and the estimated fair value of the assets acquired, is allocated as follows: Cash paid to AG 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 FY 2015, post-acquisition, the Company recognized approximately $7.9 million 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 then 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. 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 of 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 Accounting Standards Codification (“ASC”) 810 - “Consolidations” (“ASC 810”) 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 consolidated financial statements. For FY 2015, post-acquisition, the Company recognized approximately $2.0 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 of December 31, 2016, this obligation was paid in full. As of December 31, 2016, the redeemable non-controlling interest of Iconix MENA was $19.5 million which was recorded on the Company’s consolidated balance sheet as mezzanine equity. 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 had 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 reduced the cash received by the Company in relation to this transaction as of December 31, 2014. In December 2016, the Company irrevocably exercised its call right to acquire an additional 5% equity interest in Iconix Middle East from GBG for total cash consideration of $1.8 million. After taking into effect this transaction and as of December 31, 2016, the Company’s ownership interest in Iconix Middle East effectively increased to 55%. Such acquisition closed in February 2017. In addition to the increase in ownership interest, the joint venture agreement gives the Company the sole discretion and power to direct the activities of the Iconix Middle East joint venture that most significantly impact the joint venture’s economic performance. As a result of this transaction, the Company continues to consolidate this joint venture in its consolidated financial statements in accordance with ASC 810. 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 December 31, 2016, this obligation was fully satisfied as part of the Company’s purchase of the remaining 50% interest in LCP from Rise Partners as discussed below. In December 2016, the Company entered into an agreement with Rise Partners whereby the Company purchased the remaining 50% interest of LCP for a total consideration of $3.3 million. As a condition to the closing of the transaction, Rise Partners delivered an irrevocable payment instruction to pay $2.0 million to Red Diamond to satisfy Rise Partners’ remaining purchase price installment payment balance. After taking in to effect this transaction and as of December 31, 2016, the Company maintains 100% ownership interest in LCP. 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 December 31, 2016, the $0.2 million remaining due to the Company from MGS is netted against the non-controlling interest on the 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. In December 2016, the Company amended the Iconix Israel joint venture agreement to obtain the sole discretion and power to direct the activities of the Iconix Israel joint venture that most significantly impact its economic performance which requires the Company to continue to consolidate this joint venture in its consolidated financial statements in accordance with ASC 810. 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. 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 accounted for as a reduction to the cash received. 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. In December 2015, the Company purchased GBG’s effective 50% interest in such brands as described below. As of December 31, 2016, $3.9 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 consolidated balance sheet. As of December 31, 2016, the redeemable non-controlling interest of Iconix SE Asia was $22.9 million, net of the $3.9 million due from GBG which was recorded on the Company’s consolidated balance sheet as mezzanine equity. 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 which commenced 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. 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 a reduction to the cash received in relation to this transaction 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. In December 2015, the Company purchased GBG’s effective 50% interest in the Umbro and Lee Cooper trademarks in Greater China for $24.7 million. The Company, through its wholly-owned subsidiaries, will pay consideration of $24.7 million to GBG which represents GBG’s 50% ownership interest in these trademarks. Immediately prior to the consummation of this transaction, the Company, and its wholly owned subsidiaries, had a receivable from GBG of $9.4 million, which represented the balance still owed by GBG from the original September 2014 transaction. It was agreed upon by both parties that this balance would be set off against the consideration to be paid by the Company. At closing, the Company paid $3.5 million in cash to GBG and recorded amounts owed to GBG of approximately $5.2 million and $5.4 million paid to GBG, net of discounts, in accounts payable and other accrued expenses and other long term liabilities, respectively, on the consolidated balance sheet. As of December 31, 2016, a total of $5.4 million, net of discount for present value, remaining due to GBG for the above transaction is recorded in accounts payable and other accrued expenses and other long term liabilities for $1.7 million and $3.7 million, respectively, on the consolidated balance sheet. The excess of the purchase price over the non-controlling interest balance was $2.2 million which was recorded to additional paid-in-capital. 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 securitization and (b) Ico Brands receipt of notice of such release. If the Company does not deliver such assets to Ico Brands following the exercise of such option, the Company has an obligation to pay liquidated damages to Ico Brands in an amount equal to approximately $4.9 million. In the case of Ico Brands, BIU Sub serves as the creative shareholder, and is responsible for: (i) approving or disapproving of the creative aspects relating to trademarks and related goods and services offered by licensees; and (ii) approving or disapproving of all other creative aspects of the design, development, manufacture and sale of products bearing the Ico Brands’ marks. As of December 31, 2016, $5.8 million, net of discount for present value, remaining due to the Company from Buffalo International for the above transactions is netted against the non-controlling interest on the consolidated balance sheet. The Company determined, in accordance with ASC 810, based on the corporate structure, voting rights and contributions of the Company and Buffalo International and BIU Sub, that Ico Canada and Ico Brands are VIEs and, as the Company has been determined to be the primary beneficiary, are subject to consolidation. The Company has consolidated this joint venture within its consolidated financial statements since inception. The liabilities of the VIEs are not material and none of the VIE assets are encumbered by any obligation of the VIE or other entity. Iconix Latin America In December 2008, the Company contributed substantially all rights to its brands in Mexico, Central America, South America, and the Caribbean (the “Latin America Territory”) to Iconix Latin America LLC (“Iconix Latin America”), a then newly formed subsidiary of the Company. On December 29, 2008, New Brands America LLC (“New Brands”), an affiliate of the Falic Group, purchased a 50% interest in Iconix Latin America. In consideration for its 50% interest in Iconix Latin America, New Brands agreed to pay $6.0 million to the Company. New Brands paid $1.0 million upon closing of this transaction and committed to pay an additional $5.0 million over the 30-month period following closing. As of December 31, 2011 this obligation was paid in full. During FY 2011, the Company contributed to Iconix Latin Ameri

Gains on Sale of Trademarks, ne

Gains on Sale of Trademarks, net	12 Months Ended
	Dec. 31, 2016
Investments Debt And Equity Securities [Abstract]
Gains on Sale of Trademarks, net	4. Gains on Sale of Trademarks, net The following table details transactions comprising gains on sales of trademarks, net in the consolidated statement of operations: December 31, December 31, December 31, 2016 2015 2014 Sharper Image-Ecommerce/Domain Name (1) $ — $ — $ 6,399 Interest in BBC and Ice Cream brands (2) (593 ) — — Badgley Mischka intellectual property and related assets (3) 11,812 — — Interest in Ed Hardy China trademarks (through ownership interest in TangLi International Ltd.) (4) (1,950 ) — — London Fog Korea trademark (5) 575 — — Interest in Badgley Mischka China trademark (6) 147 — — Sharper Image intellectual property and related assets (7) 28,113 — — Total gains on sales of trademarks $ 38,104 $ — $ 6,399 (1) In June 2014, the Company sold the exclusive right to the “sharperimage.com” domain name and Sharper Image trademark in connection with the operation of a branded website and catalog distribution in specified jurisdictions. The Company recognized a gain of $6.4 million as a result of this transaction. (2) In January 2016, the Company sold its interest in the BBC and Ice Cream brands for $3.5 million in cash. The Company recognized a loss of $0.6 million as a result of this transaction. (3) In February 2016, the Company sold its rights to the Badgley Mischka intellectual property and related assets to Titan Industries, Inc. in partnership with the founders, Mark Badgley and James Mischka, and the apparel license MJCLK LLC for $13.8 million in cash. The Company recognized a gain of $11.6 million as a result of this transaction. The $11.6 million gain represented the sale of the Badgley Mischka intellectual property and related assets within the United States, Greater China, Israel and Latin America territories. The Badgley Mischka intellectual property and related assets within other foreign territories is owned by certain of the Company’s joint venture entities and required the Company to negotiate and finalize the sale of the intellectual property with its respective joint venture partners. As a result, in June 2016, the Company recognized an additional gain of approximately $0.2 million upon receipt of cash associated with the sale of the Badgley Mischka intellectual property and related assets which was previously owned by the Iconix Australia joint venture resulting in an aggregate gain on sale of the brand of $11.8 million. (4) In April 2016, the Company sold its interest in TangLi International, Ltd. (Ed Hardy China) for $11.4 million in cash. The Company recognized a loss of $1.9 million as a result of this transaction. (5) In June 2016, the Company sold its rights to the London Fog intellectual property in the South Korea territory to NS International Limited for 1.1 billion Korean Won (approximately $1.0 million) in cash. The Company recognized a gain of approximately $0.6 million as a result of this transaction. (6) (7) In December 2016, the Company sold the rights to the Sharper Image intellectual property and related assets to 360 Holdings, Inc. for $100.0 million in cash (of which $1.8 million is being held in escrow for the sale of the Sharper Image intellectual property in the Company’s international joint ventures). The Company recognized a gain of $28.1 million as a result of this transaction.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements	5. Fair Value Measurements ASC Topic 820 “Fair Value Measurements”, which the Company adopted on January 1, 2008, 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 statement of operations risk and cash flow risk of revenue and receivables. As of December 31, 2016, the Company had no other hedge instruments other than 1.50% Convertible Note Hedges (see Note 6). Financial Instruments As of December 31, 2016 and December 31, 2015, 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 note 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 December 31, 2016 and December 31, 2015. 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: December 31, 2016 December 31, 2015 Carrying Fair Value Carrying Fair Value Long-term debt, including current portion (1) $ 1,254,160 $ 1,228,324 $ 1,449,392 $ 1,240,244 (1) Carrying amounts include aggregate unamortized debt discount and debt issuance costs. Additionally, the fair value of the available-for-sale securities acquired as part of the FY 2015 purchase of our joint venture partners’ interest in Iconix China (refer to Note 3 for further details) were $1.9 million and $3.9 million as of December 31, 2016 and December 31, 2015, respectively, with the decrease in fair value of $2.0 million and $0.7 million recorded in accumulated other comprehensive income on the Company’s consolidated balance sheet as of December 31, 2016 and December 31, 2015, respectively. 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 as well as certain of our joint venture partners – see Note 3. 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. The Company recorded impairment charges on certain indefinite-lived and definited-lived assets during Q4 2016 and Q4 2015. Refer to Note 2 for further information. There was no impairment, and therefore no write-down, of any of the Company’s long-lived assets during FY 2014.

Debt Arrangements

Debt Arrangements	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Debt Arrangements	6. Debt Arrangements The Company’s net carrying amount of debt is comprised of the following: December 31, 2016 December 31, 2015 Senior Secured Notes $ 651,784 $ 712,907 1.50% Convertible Notes (1) 277,518 357,453 2.50% Convertible Notes (2) — 294,048 Variable Funding Note 100,000 100,000 Senior Secured Term Loan, net of original issue discount (3) 244,906 — Unamortized debt issuance costs (4) (20,048 ) (15,016 ) Total debt 1,254,160 1,449,392 Less current maturities 160,435 61,123 Total long-term debt $ 1,093,725 $ 1,388,269 (1) During FY 2016, the Company repurchased a total of $104.9 million par value (of which $51.7 million and $53.2 million were purchased in June 2016 and July 2016, respectively) of the 1.50% Convertible Notes. See below for further details. (2) In April 2016, the Company repurchased $143.9 million par value of the 2.50% Convertible Notes. Upon maturity of the notes on June 1, 2016, the Company repaid the remaining outstanding balance of $156.1 million in cash. See below for further details. (3) In December 2016, the Company made a mandatory principal prepayment of $28.7 million on its Senior Secured Term Loan. See below for further details. (4) During the first quarter of FY 2016, the Company retrospectively adopted ASU 2015-03, “Simplifying the Presentation of Debt Issuance Costs”. Refer to Note 1 for further details. Senior Secured Notes 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 trademarks, the Ecko Unltd trademarks, the Mark Ecko trademarks, the Umbro trademarks, the Lee Cooper trademarks, and the Strawberry Shortcake trademarks, (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 trademarks, the Modern Amusement trademarks and the Buffalo trademarks, the Pony trademarks, the Nicholas Graham trademarks, the Hydraulic trademarks and a 50% interest in the Ice Cream trademarks, and the Billionaire Boys Club trademarks. 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 through December 31, 2016. 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 December 31, 2016 and December 31, 2015, the total principal balance of the Notes was $751.8 million and $812.9 million, respectively, of which $95.3 million is included in the current portion of long-term debt on the consolidated balance sheet. As of December 31, 2016 and December 31, 2015, $112.4 million and $48.7 million, respectively, is included in restricted cash on the 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 FY 2016, FY 2015 and FY 2014, cash interest expense relating to the Senior Secured Notes was approximately $33.6 million, $34.8 million and $35.2 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 December 31, 2016 and December 31, 2015, the amount of the 1.50% Convertible Notes accounted for as a liability was approximately $277.5 million and $357.5 million, respectively, and is reflected on the consolidated balance sheets as follows: December 31, 2016 December 31, 2015 Equity component carrying amount $ 48,767 $ 49,931 Unamortized discount 17,531 42,547 Net debt carrying amount $ 277,518 $ 357,453 During FY 2016, the Company repurchased $104.9 million par value of the 1.50% Convertible Notes with a combination of $36.7 million in cash (including interest and trading fees) and the issuance of approximately 7.4 million shares of the Company’s common stock. The Company accounted for this transaction in accordance with ASC 470-20 resulting in the recognition of a $9.6 million gain which is included in gain on extinguishment of debt, net in the Company’s consolidated statement of income for FY 2016, and a reacquisition of approximately $1.2 million of the embedded conversion option recorded within additional paid in capital on the Company’s consolidated balance sheet as of December 31, 2016. For FY 2016, FY 2015, and FY 2014, the Company recorded additional non-cash interest expense of approximately $14.6 million, $16.2 million, and $15.3 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 FY 2016, FY 2015, and FY 2014 the Company recorded cash interest expense relating to the 1.50% Convertible Notes of approximately $5.2 million, $6.0 million and $6.0 million, respectively. 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 December 31, 2016 and December 31, 2015, the balance of deferred income tax assets related to this transaction was approximately $5.6 million and $13.0 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 December 31, 2016, 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. In April 2016, the Company repurchased $143.9 million par value of the 2.50% Convertible Notes for $145.6 million in cash (including interest and trading fees). The Company accounted for this transaction in accordance with ASC 470-20, resulting in the recognition of a $1.2 million loss which is included in gain on extinguishment of debt, net in the Company’s consolidated statement of income for FY 2016. The remaining outstanding balance of the 2.50% Convertible Notes, in an amount equal to $156.1 million, was repaid on June 1, 2016 (the maturity date). For FY 2016, FY 2015, and FY 2014, the Company recorded additional non-cash interest expense of approximately $4.5 million, $12.7 million and $11.9 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 FY 2016, FY 2015, and FY 2014, cash interest expense relating to the 2.50% Convertible Notes was approximately $3.0 million, $7.5 million and $7.5 million, respectively. Senior Secured Term Loan On March 7, 2016, the Company entered into a credit agreement (the “Credit Agreement”), among IBG Borrower LLC, the Company’s wholly-owned direct subsidiary, as borrower (“IBG Borrower”), the Company and certain wholly-owned subsidiaries of IBG Borrower, as guarantors (the “Guarantors”), Cortland Capital Market Services LLC, as administrative agent and collateral agent (“Cortland”) and the lenders party thereto from time to time (the “Lenders”), including CF ICX LLC and Fortress Credit Co LLC (“Fortress”). Pursuant to the Credit Agreement, the Lenders are providing to IBG Borrower a senior secured term loan (the “Senior Secured Term Loan”), scheduled to mature on March 7, 2021, in an aggregate principal amount of $300 million and bearing interest at LIBOR (with a floor of 1.50%) plus an applicable margin of 10% per annum. The net cash proceeds of the Senior Secured Term Loan, which were approximately $264.2 million (after deducting financing, investment banking and legal fees), were, pursuant to the terms of the Credit Agreement, deposited by the Lenders into an escrow account on April 4, 2016. IBG Borrower deposited into the escrow account certain additional funds, so that the total amount of cash on deposit in the escrow account was sufficient to pay all outstanding obligations, plus accrued interest, under the Company’s 2.50% Convertible Notes due June 2016. In accordance with the terms of the Senior Secured Term Loan, the funds in the escrow account were used to repay the 2.50% Convertible Notes (see above discussion on repayment of the 2.50% Convertible Notes) on or before their maturity, with any remaining funds going toward general corporate purposes permitted under the terms of the Credit Agreement. Borrowings under the Senior Secured Term Loan amortize yearly at 5% of principal as long as the applicable asset coverage ratio, as defined in the Credit Agreement, remains greater than or equal to 1.65:1.00 as of the end of each fiscal quarter and IBG Borrower timely delivers a compliance certificate to Cortland after each fiscal quarter. If IBG Borrower’s asset coverage ratio measured as of the end of a certain fiscal quarter is 1.25:1.00 or greater but less than 1.45:1.00, or 1.45:1.00 or greater but less than 1.65:1.00, IBG Borrower will be obligated to pay during the subsequent quarter amortization at 25% per annum, or 15% per annum, respectively. IBG Borrower will also pay amortization at 25% per annum if it fails to timely deliver a compliance certificate to Cortland after each fiscal quarter. IBG Borrower’s obligations under the Senior Secured Term Loan are guaranteed jointly and severally by the Company and the other Guarantors pursuant to a separate facility guaranty. IBG Borrower’s and the Guarantors’ obligations under the Senior Secured Term Loan are secured by first priority liens on and security interests in substantially all assets of IBG Borrower, the Company and the other Guarantors and a pledge of substantially all equity interests of the Company’s subsidiaries (subject to certain limits including with respect to foreign subsidiaries) owned by the Company, IBG Borrower or any other Guarantor. However, the security interests do not cover intellectual property and licenses associated with the exploitation of the Company’s Umbro® brand in Greater China, those owned, directly or indirectly by the Company’s subsidiary Iconix Luxembourg Holdings SARL or those subject to the Company’s securitization facility. In addition, the pledges exclude certain equity interests of Marcy Media Holdings, LLC and the subsidiaries of Iconix China Holdings Limited. In connection with the Credit Agreement, IBG Borrower, the Company and the other Guarantors have made customary representations and warranties. In addition to adhering with certain customary affirmative covenants, IBG Borrower established a lock-box account, and IBG Borrower, the Company and the other Guarantors entered into account control agreements on certain deposit accounts. The Credit Agreement also mandates that IBG Borrower, the Company and the other Guarantors maintain and allow appraisals of their intellectual property, perform under the terms of certrain licenses and other agreements scheduled in the Credit Agreement and report significant changes to or terminations of licenses generating guaranteed minimum royalties of more than $5 million. IBG Borrower must satisfy a minimum asset coverage ratio of 1.25:1.00 and maintain a leverage ratio of no greater than 4.50:1.00. The Company has been compliant with all covenants under the Senior Secured Term Loan from inception through December 31, 2016. In addition, the Credit Agreement contains customary negative covenants and events of default. The Credit Agreement limits the ability of IBG Borrower, the Company and the other Guarantors, with respect to themselves, their subsidiaries and certain joint ventures, from, among other things, incurring and prepaying certain indebtedness, granting liens on certain assets, consummating certain types of acquisitions, making fundamental changes (including mergers and consolidations), engaging in substantially different lines of business than those in which they are currently engaged, making restricted payments and amending or terminating certain licenses scheduled in the Credit Agreement. Such restrictions, failure to comply with which may result in an event of default under the terms of the Credit Agreement, are subject to certain customary and specifically negotiated exceptions, as set forth in the Credit Agreement. If an event of default occurs, in addition to the interest rate increasing by an additional 3% per annum, Cortland shall, at the request of Lenders holding more than 50% of the then-outstanding principal of the Senior Secured Term Loan, declare payable all unpaid principal and accrued interest and take action to enforce payment in favor of the Lenders. An event of default includes, among other events, a change of control by which a person or group becomes the beneficial owner of 35% of the voting stock of the Company or IBG Borrower or a majority of the board of the Company or IBG Borrower changes during a set period. Subject to the terms of the Credit Agreement, both voluntary and mandato

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2016
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 July 2013 Program expired on July 22, 2016. The following table illustrates the activity under the Repurchase Programs, in the aggregate, for FY2016, FY 2015, 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 FY 2016 — $ — $ — FY 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 FY 2016 29,502,401 $ 786,723 $ 26.67 As of December 31, 2016, $500.0 million remained available for repurchase under the February 2014 Program. 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. 2015 Executive Incentive Plan On December 4, 2015, the Company’s stockholders approved the Company’s 2015 Executive Incentive Plan (“2015 Plan”). Under the 2015 Plan, the Company’s officers and other key employees designated by the Compensation Committee are eligible to receive awards of cash, common stock or stock units issuable under the Amended and Restated 2009 Plan, or any combination thereof. Awards under the 2015 Plan are based on the achievement of certain pre-determined, non-discretionary performance goals established by the Compensation Committee and are further subject to, among other things, the 2015 Plan participant’s continuous employment with the Company until the applicable payment date. 2016 Omnibus Incentive Plan On November 4, 2016, the Company’s stockholders approved the Company’s 2016 Omnibus Incentive Plan (“2016 Plan”). The 2016 Plan replaced and superseded the Amended and Restated 2009 Plan. Under the 2016 Plan, all employees, directors, officers, consultants and advisors of the Company, including those of the Company’s subsidiaries, are eligible to be granted common stock, options or other stock-based awards. There are 2.4 million shares of the Company’s common stock available for issuance under the 2016 Plan. Shares Reserved for Issuance At December 31, 2016, 2,112,675 common shares were reserved for issuance under the 2016 Plan. At December 31, 2016 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 FY 2016, FY 2015 or FY 2014 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 FY 2016, FY 2015 and FY 2014 are as follows: Stock Options Options Options Weighted Exercise Price Outstanding at January 1, 2014 1,313,077 $ 6.22 Granted — — Canceled — — Exercised (1,172,000 ) 5.49 Expired/Forfeited — — Outstanding at December 31, 2014 141,077 $ 11.87 Granted — — Canceled — — Exercised (75,000 ) 9.84 Expired/Forfeited (16,077 ) 4.82 Outstanding at December 31, 2015 50,000 $ 17.18 Granted — — Canceled — — Exercised — — Expired/Forfeited (30,000 ) 20.44 Outstanding at December 31, 2016 20,000 $ 12.29 Exercisable at December 31, 2016 20,000 $ 12.29 The weighted average contractual term (in years) of options outstanding and exercisable as of December 31, 2016, 2015 and 2014 were 2.50, 1.74, and 1.43 respectively. No options vested during FY 2016, FY 2015 and FY 2014. There were no options granted during FY 2016, FY 2015 and FY 2014. There was no exercise of stock options and accordingly, no cash received from option exercise for FY 2016 as compared to cash received from option exercise under all share-based payment arrangements for FY 2015 and FY 2014 of $0.3 million and $10.1 million, respectively. Accordingly, there was no tax benefit for FY 2016 as compared to a tax benefit of approximately $0.1 million and $10.7 million for FY 2014 and FY 2013, respectively, was for share-based payment arrangements. The aggregate intrinsic value is calculated as the difference between the market price of the Company’s common stock as of December 31, 2016 and the exercise price of the underlying options. At December 31, 2016, 2015 and 2014, the aggregate intrinsic value of options exercised was $0, $0 and $40.1 million, respectively. At December 31, 2016, 2015 and 2014 the aggregate intrinsic value of options outstanding and exercisable was $0, $0 and $3.0 million, respectively. There were no unamortized options as of December 31, 2016. Warrants Warrants Warrants Weighted Average Exercise Price Outstanding at January 1, 2014 190,000 $ 19.80 Granted — — Canceled — — Exercised (170,000 ) 21.35 Expired/Forfeited — — Outstanding at December 31, 2014 20,000 $ 6.64 Granted — — Canceled — — Exercised — — Expired/Forfeited — — Outstanding at December 31, 2015 20,000 $ 6.64 Granted — — Canceled — — Exercised — — Expired/Forfeited — — Outstanding at December 31, 2016 20,000 $ 6.64 Exercisable at December 31, 2016 20,000 $ 6.64 All warrants issued in connection with acquisitions were 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. The weighted average contractual term (in years) of warrants outstanding and exercisable as of December 31, 2016, 2015 and 2014 were 1.76, 2.76 and 3.76, respectively. In FY 2016, FY 2015 and FY 2014, 0, 0 and 170,000 warrants, respectively, were exercised. 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: FY 2016 FY 2015 FY 2014 Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Non-vested, January 1, 2,222,508 $ 20.06 2,699,732 $ 22.40 2,770,147 $ 20.53 Granted 2,123,971 5.37 355,588 20.34 256,480 40.63 Vested (1,573,817 ) 9.65 (806,508 ) 27.72 (278,305 ) 20.04 Forfeited/Canceled (355,762 ) 5.54 (26,304 ) 28.94 (48,590 ) 25.81 Non-vested, December 31, 2,416,900 $ 16.07 2,222,508 $ 20.06 2,699,732 $ 22.40 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. During FY 2016, FY 2015 and FY 2014, the Company awarded approximately 2.1 million, 0.4 million and 0.3 million restricted shares, respectively, with a fair market value of approximately $11.4 million, $7.2 million and $10.4 million, respectively. 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 FY 2016, FY 2015 and FY 2014 was approximately $6.8 million (including approximately $1.9 million related to retention stock discussed below), $11.4 million and $18.5 million, respectively. Excluding the compensation expense related to the performance-based restricted stock awards which are tied to achievement of certain performance metrics of the Company, an additional amount of $7.1 million of expense related to time-based restricted shares is expected to be expensed evenly over a period of approximately two years. During FY 2016, FY 2015 and FY 2014, the Company repurchased shares valued at $0.6 million, $15.5 million and $16.0 million, respectively, of its common stock in connection with net share settlement of restricted stock grants and option exercises. Retention Stock On January 7, 2016, the Company awarded to certain employees a retention stock grant of approximately 1.3 million shares with a then current value of approximately $7.5 million. The awards cliff vest in three years based on the Company’s total shareholder return measured against a peer group as described in the Company’s Form 10-K/A filed on April 29, 2016. The measurement period began on the grant date and the beginning measurement amount was calculated based on the 20 day average closing stock price leading up to the grant date. The measurement period ends on December 31, 2018 and the ending measurement amount is based on the 20 day average closing stock price leading up to December 31, 2018. The award will vest on a scaled pay out based on the Company’s total shareholder return versus the peer group. In accordance with ASC 718, the Company valued these shares utilizing a Monte Carlo simulation as the awards are based on market conditions. The grant date fair value of the awards issued on January 7, 2016 was $4.25 and was based on the following range of assumptions for the Company and the peer group: January 7. 2016 Valuation Assumptions: Beginning average stock price (20 trading days prior to January 7, 2016) $4.85 - $63.41 Valuation date stock price (closing values on January 7, 2016) $4.53 - $59.08 Risk free interest rate 1.21 % Expected dividend yield used when simulating the total shareholder return 0.00 % Expected dividend yield used when simulating the Company's stock price 0.00 % Stock price volatility (based on historical stock price over the last 2.98 years) 21.09% - 72.17% Correlation coefficients 0.04 - 0.47 For Mr. Haugh, the Company’s Chief Executive Officer, the grant date fair value of this award issued on February 23, 2016 was $5.75 and was based on the following range of assumptions for the Company and the peer group: February 23. 2016 Valuation Assumptions: Beginning average stock price (20 trading days prior to February 23, 2016) $4.86 - $66.71 Valuation date stock price (closing values on February 23, 2016) $5.52 - $69.92 Risk free interest rate 0.90 % Expected dividend yield used when simulating the total shareholder return 0.00 % Expected dividend yield used when simulating the Company's stock price 0.00 % Stock price volatility (based on historical stock price over the last 3.00 years) 24.23% - 74.33% Correlation coefficients 0.06 - 0.50 Short-term Shareholder Rights Plan On January 27, 2016, the Company announced that its Board of Directors adopted a short-term shareholder rights plan (the “Rights Plan”). The Board of Directors adopted the Rights Plan in light of activity in the Company’s shares occurring prior to the adoption of the Rights Plan, including the accumulation of meaningful positions by holders of derivatives securities, and what the Iconix Board of Directors and management believed was a currently depressed share price for the Company’s common stock. The Rights Plan expired following the 2016 annual meeting of shareholders. The Rights Plan had no impact on the Company’s financial reporting for FY 2016 and will not impact any future periods. Long-Term Incentive Compensation On March 31, 2016, the Company approved a new plan for long-term incentive compensation (the “2016 LTIP”) for key employees and granted equity awards under the 2016 LTIP in the aggregate amount of 707,028 shares with a then current value of approximately $6.4 million. For each grantee other than Mr. Haugh, the Company’s Chief Executive Officer, 33% of the award was in the form of restricted stock units (“RSUs”) and 67% of the award was in the form of target level performance stock units (“PSUs”). Mr. Haugh’s award under the 2016 LTIP consisted of 25% RSUs and 75% PSUs. The RSUs for each grantee vest in three equal installments annually over a three-year period. Other than for Mr. Haugh, the PSUs cliff vest over three years based on the achievement of operating income performance targets established by the Compensation Committee. One-third of Mr. Haugh’s PSUs shall be converted to time-based awards on December 31, 2016, December 31, 2017 and December 31, 2018, based on the achievement of operating income performance targets established by the Compensation Committee, and such time-based awards shall vest and be settled on December 31, 2018.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Earnings Per Share	8. Earnings (Loss) Per Share Basic earnings (loss) per share includes no dilution and is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings (loss) 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 December 31, 2016, of the total potentially dilutive shares related to restricted stock-based awards, stock options and warrants, approximately 0.1 million were anti-dilutive, compared to all that were anti-dilutive as of December 31, 2015. As of December 31, 2016, of the performance related restricted stock-based awards issued in connection with the Company’s named executive officers, less than 0.1 million were anti-dilutive compared to all that were anti-dilutive as of December 31, 2015. For FY 2016, warrants issued in connection with the Company’s 1.50% Convertible Notes financing were anti-dilutive and therefore were not included in this calculation. For FY 2015, the 1.50% Convertible Notes and the 2.50% Convertible Notes that would be subject to conversion to common stock were anti-dilutive and therefore were not included in the calculation. A reconciliation of weighted average shares used in calculating basic and diluted earnings per share follows: FY 2016 FY 2015 FY 2014 Basic 52,338 48,293 48,431 Effect of exercise of stock options — — 804 Effect of assuming vesting of performance related to restricted stock-based awards — — 212 Effect of assumed vesting of restricted stock — — 1,354 Effect of convertible notes subject to conversion — — 6,565 Diluted 52,338 48,293 57,366 In accordance with ASC 480, the Company considers its redeemable non-controlling interest in its computation of earnings per share. For each of FY 2016, FY 2015 and FY 2014, adjustments to 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.

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2016
Commitments And Contingencies Disclosure [Abstract]
Contingencies	9. Contingencies In July 2013, Signature Apparel Group LLC, referred to as the Debtor, filed an amended complaint in an adversary proceeding captioned Signature Apparel Group LLC v. ROC Fashions, LLC, et al., United States Bankruptcy Court, Southern District of New York, Adv. Pro. No. 11-02800 Iconix vigorously defended against the claims, and the trial on this matter concluded in March 2016. The Company is currently awaiting the Bankruptcy Court’s determination on the matter and is unable to estimate its ultimate outcome. In December 2015, Anthony L&S, LLC, referred to as ALS, the licensee of the Pony and related trademarks, commenced an action captioned Anthony L&S, LLC v. US Pony Holdings, LLC and Iconix Brand Group, Inc., Index No. 654199/2015 In January 2016, ALS’s affiliate, Anthony L&S Athletics, LLC, referred to as Anthony Athletics, commenced an action captioned Anthony L&S Athletics, LLC v. US Pony Holdings, LLC and Iconix Brand Group, Inc., Case No. 11867 In April 2016, New Rise Brands Holdings, LLC, referred to as New Rise, a former licensee of the Ecko Unlimited trademark, and Sichuan New Rise Import & Export Co. Ltd., referred to as Sichuan, the guarantor under New Rise’s license agreement, commenced an action captioned New Rise Brands Holdings, LLC and Sichuan New Rise Import & Export Co. Ltd v. IP Holdings, LLC, et al., Index No. 652278/2016 Two shareholder derivative complaints captioned James v. Cuneo et al, Docket No. 1:16-cv-02212 Ruthazer v. Cuneo et al, Docket No. 1:16-cv-04208 De Filippis v. Cuneo et al. Index No. 650711/2016 Gold v. Cole et al, Index No. 53724/2016 Rosenfeld v. Cuneo et al., Index No. 510427/2016 As previously announced, the Company has received a formal order of investigation from the SEC. The Company intends to continue to cooperate fully with the SEC. Three securities class actions have been consolidated in the United States District Court for the Southern District of New York, under the caption In re Iconix Brand Group, Inc., et al., Docket No. 1:15-cv-4860 From time to time, the Company is also made a party to litigation incurred in the normal course of business. In addition, in connection with litigation commenced against licensees for non-payment of royalties, certain licensees have asserted unsubstantiated counterclaims against the Company. 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	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions	10. Related Party Transactions In prior periods, the Company incurred advertising expenses with Complex Media, Inc. to promote certain of its Men’s brands. The Company owned a minority interest in Complex Media, Inc. as discussed in Note 3. There were no advertising expenses with Complex Media, Inc. during FY 2016 as compared to advertising expense of $0.2 million and $0.1 million for FY 2015 and FY 2014, respectively, and no related accounts payable as of December 31, 2016 as compared to $0.2 million as of December 31, 2015. Management believes that all transactions were made on terms and conditions no less favorable than those available in the marketplace from unrelated parties. During FY 2016, the Company incurred approximately $0.5 million in advertising expenses with Galore Media, Inc. to promote certain of the Company’s brands and for the rights to certain warrants of Galore Media, Inc. The Company owns a minority interest in Galore Media, Inc. as discussed in Note 3. Management believes that all transactions were made on terms and conditions no less favorable than those available in the marketplace from unrelated parties. During FY 2016, FY 2015 and FY 2014, the Company incurred less than $0.1 million per year 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. Such consulting agreement was terminated on May 3, 2016. The Company has entered into certain license agreements in which the core licensee is also one of our joint venture partners. As of December 31, 2016, December 31, 2015, and December 31, 2014, the Company recognized the following royalty revenue amounts: FY 2016 FY 2015 FY 2014 Joint Venture Partner Global Brands Group Asia Limited (1) $ 3,696 $ 5,672 $ 6,686 Buffalo International ULC 13,848 12,311 10,785 Rise Partners, LLC / Top On International Group Limited 2,050 5,469 2,527 M.G.S. Sports Trading Limited 615 609 643 Pac Brands USA, Inc. 434 519 890 NGO, LLC 982 807 108 Albion Equity Partners LLC / GL Damek 2,177 2,556 1,866 Anthony L&S — 1,454 — Roc Nation — 400 400 MHMC (2) 1,240 300 $ 25,042 $ 30,097 $ 23,905 (1) Global Brands Group Asia Limited also serves as agent to Peanuts Worldwide for the Greater China Territory for Peanuts brands. For the years ended FY 2016, FY 2015 and FY 2014, Global Brands Group Asia Limited earned fees of approximately $3.3 million, $3.0 million, and $3.0 million, respectively, in its capacity as agent to Peanuts Worldwide. (2) MHMC became a related party to the Company in July 2016 upon consummation of an agreement between a Company subsidiary and MHMC to sell to MHMC up to an aggregate 50% ownership interest in Umbro China. Refer to Note 3 for further details.

Operating Leases

Operating Leases	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Operating Leases	11. Operating Leases Future net minimum lease payments under non-cancelable operating lease agreements as of December 31, 2016 are approximately as follows: Year ending December 31, 2017 $ 2,426 2018 2,202 2019 2,099 2020 2,158 2021 2,033 Thereafter 5,251 Totals $ 16,169 The leases require the Company to pay additional taxes on the properties, certain operating costs and contingent rents based on sales in excess of stated amounts. Rent expense was approximately $3.5 million, $2.4 million, and $2.7 million for FY 2016, FY 2015 and FY 2014, respectively. Contingent rent amounts have been immaterial for all periods.

Benefit and Incentive Compensat

Benefit and Incentive Compensation Plans and Other	12 Months Ended
	Dec. 31, 2016
Postemployment Benefits [Abstract]
Benefit and Incentive Compensation Plans and Other	12. Benefit and Incentive Compensation Plans and Other The Company sponsors a 401(k) Savings Plan (the “Savings Plan”) which covers all eligible full-time employees. Participants may elect to make pretax contributions subject to applicable limits. At its discretion, the Company may contribute additional amounts to the Savings Plan. During FY 2016, FY 2015 and FY 2014, the Company made contributions to the Savings Plan of approximately $0.2 million, $0.2 million and $0.1 million, respectively. Stock-based awards are provided to certain employees under the terms of the Company’s Amended and Restated 2009 Plan. These plans are administered by the Compensation Committee of the Board of Directors. With respect to performance-based restricted common stock units, the number of shares that ultimately vest and are received by the recipient is based upon various performance criteria. Though there is no guarantee that performance targets will be achieved, the Company estimates the fair value of performance-based restricted stock based on the closing stock price on the grant date. Over the performance period, the number of shares of common stock that will ultimately vest and be issued is adjusted upward or downward based upon the Company’s estimation of achieving such performance targets. The ultimate number of shares delivered to recipients and the related compensation cost recognized as an expense will be based on the actual performance metrics as defined under the 2009 Amended and Restated Plan. Restricted common stock units are unit awards entitle the recipient to shares of common stock upon vesting annually over as much as 5 years for time-based awards or over five years for performance-based awards. The fair value of restricted common stock units is determined on the date of grant, based on the Company’s closing stock price.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	13. Income Taxes The Company accounts for income taxes in accordance with ASC Topic 740. Under ASC Topic 740, deferred tax assets and liabilities are determined based on differences between the financial reporting and tax basis of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is established when necessary to reduce deferred tax assets to the amount expected to be realized. In determining the need for a valuation allowance, management reviews both positive and negative evidence pursuant to the requirements of ASC Topic 740, including current and historical results of operations, future income projections and the overall prospects of the Company’s business. Based upon management’s assessment of all available evidence, including the estimates of future profitability based on projected royalty revenues from its licensees, and the overall prospects of the Company’s business, management is of the opinion that the Company will be able to utilize the deferred tax assets in the foreseeable future. At December 31, 2016, the Company has approximately $18.5 million in federal net operating loss carryforwards (NOLs) which will expire in FY 2035 if unused. The Company also has foreign tax credit carryforwards of approximately $18.2 million which will expire between FY 2023 and FY 2025. The Company also has approximately $18.6 million apportioned state and local NOLs that expire in FY 2034 and FY 2035 if not used. Pre-tax book income (loss) for FY 2016, FY 2015 and FY 2014 were as follows: FY 2016 FY 2015 FY 2014 Domestic $ (245,055 ) $ (300,534 ) $ 118,060 Foreign (80,946 ) 16,260 49,050 Total pre-tax income (loss) $ (326,001 ) $ (284,274 ) $ 167,110 The income tax provision (benefit) for federal, and state and local income taxes in the consolidated statement of operations consists of the following: Year Ended December 31, 2016 Year Ended December 31, 2015 Year Ended December 31, 2014 Current: Federal $ 7,140 $ 6,927 $ 1,511 State and local 702 3,765 1,500 Foreign 11,246 6,800 13,153 Total current $ 19,088 $ 17,492 $ 16,164 Deferred: Federal (94,114 ) (110,705 ) 27,705 State and local 594 (431 ) 3,996 Foreign (2,060 ) (1,700 ) 423 Total deferred (95,580 ) (112,836 ) 32,124 Total provision (benefit) $ (76,492 ) $ (95,344 ) $ 48,288 The Company has not provided U.S. taxes on the undistributed earnings from its foreign subsidiaries as these earnings are considered indefinitely reinvested. As of December 31, 2016, the amount of indefinitely reinvested foreign earnings was approximately $77.8 million. If these earnings were repatriated to the U.S. in the future, an additional tax provision would be required. Due to complexities in the U.S. law and certain assumptions that would be required, determination of the U.S. tax liability on the undistributed earnings is not practicable. The significant components of net deferred tax assets of the Company consist of the following: December 31, 2016 2015 State net operating loss carryforwards $ 753 $ 839 U.S. Federal net operating loss carryforwards 6,467 4,036 Receivable reserves 5,495 1,911 Hedging transaction 5,611 15,164 Intangibles 3,185 3,105 Equity compensation 2,030 6,013 Foreign Tax Credit 18,190 15,305 Other 5,572 44 Total deferred tax assets 47,303 46,417 Valuation allowance — — Net deferred tax assets $ 47,303 $ 46,417 Trademarks, goodwill and other intangibles (41,422 ) (123,348 ) Depreciation (744 ) (990 ) Difference in cost basis of acquired intangibles (50,650 ) (49,670 ) Convertible notes (7,889 ) (17,853 ) Investment in joint ventures (31,813 ) (35,261 ) Other accruals — (488 ) Total deferred tax liabilities (132,518 ) (227,610 ) Total net deferred tax liabilities $ (85,215 ) $ (181,193 ) Balance Sheet detail on total net deferred tax assets (liabilities): Non-current portion of net deferred tax assets $ 884 $ — Non-current portion of net deferred tax liabilities $ (86,099 ) $ (181,193 ) The following is a rate reconciliation between the amount of income tax provision (benefit) at the Federal rate of 35% and provision (benefit) from taxes on income (loss) before income taxes: Year ended December, 31 2016 2015 2014 Income tax provision (benefit) computed at the federal rate of 35% $ (114,100 ) $ (99,496 ) $ 58,489 Increase (reduction) in income taxes resulting from: State and local income taxes (benefit), net of federal income tax 742 6,337 3,090 Non-controlling interest (1,619 ) (938 ) (6,552 ) Unrecognized tax benefits 241 6,985 — Valuation allowance — (11,205 ) — Non-deductible executive compensation 1,330 645 1,018 Foreign Earnings (rate differential) 37,674 349 (8,472 ) Other, net (760 ) 1,979 715 Total $ (76,492 ) $ (95,344 ) $ 48,288 The Valuation Allowance decreased by approximately $11.2 million during FY 2015 as a result of State NOLs that were utilized as part of a New York State audit settlement along with NOLs for which the availability has been determined to be uncertain during the year. Accordingly, a corresponding offset has been recorded to the FIN 48 Liability during FY 2015. With the exception of the Buffalo brand joint venture, Iconix Canada joint venture, Diamond Icon Joint Venture and Iconix Middle East joint venture, the Company is not responsible for the income taxes related to the non-controlling interest’s share of the joint venture’s earnings. Therefore, the tax liability associated with the non-controlling interest share of the joint venture’s earnings is not reported in the Company’s income tax expense, despite the joint venture’s entire income being consolidated in the Company’s reported income before income tax expense. As such, the joint venture’s earnings have the effect of lowering our effective tax rate. This effect is more pronounced in periods in which joint venture earnings are higher relative to our other earnings. Since the Buffalo brand joint venture and the Iconix Canada joint venture are taxable entities in Canada, and the Diamond Icon joint venture and Iconix Middle East joint venture is a taxable entity in the United Kingdom, the Company is required to report its tax liability, including taxes attributable to the non-controlling interest, in its statement of operations. All other consolidated joint ventures are partnerships and treated as pass-through entities not subject to taxation in their local tax jurisdiction, and therefore the Company includes only the tax attributable to its proportionate share of income from the joint venture in income tax expense. The Company files income tax returns in the U.S. federal and various state and local jurisdictions. For federal income tax purposes, during the fourth quarter of 2016, the Internal Revenue Service initiated an audit of the 2014 federal tax return. For state tax purposes, our 2011 and forward tax years remain open for examination by New York State and for local tax purposes, our 2007 and forward tax years remain open for examination by New York City. At December 31, 2016, December 31, 2015 and December 31, 2014, the total unrecognized tax benefit was approximately $7.5 million, $7.5 million and $1.2 million, respectively. However, at December 31, 2014 the liability is not recognized for accounting purposes because the related deferred tax asset has been fully reserved in prior years. A reconciliation of the beginning and ending amount of gross unrecognized tax benefits, excluding interest and penalties is as follows: FY 2016 FY 2015 FY 2014 Uncertain tax positions at January 1 $ 7,470 $ 1,180 $ 1,180 Additions for current year tax positions — — — Additions for prior year tax positions — 7,470 — Reductions for prior year tax positions — — — Settlements — (1,180 ) — Reductions due to lapse of applicable statute of limitation — — — Uncertain tax positions at December 31 $ 7,470 $ 7,470 $ 1,180 Approximately $3.4 million of unrecognized tax benefits at December 31, 2016 would affect the Company's effective tax rate if recognized. The Company believes it is reasonably possible that there may be a reduction of approximately $7.5 million of unrecognized tax benefits in the next 12 months as a result of settlements with taxing authorities and or statute of limitations expirations. The Company is continuing its practice of recognizing interest and penalties to income tax matters in income tax expense. Total interest related to uncertain tax positions for FY 2016, FY 2015 and FY 2014 were $0.2 million, $1.2 million and $0, respectively. There were no penalties accrued in any of these periods.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Accumulated Other Comprehensive Income	14. Accumulated Other Comprehensive Income The following table sets forth the activity in accumulated other comprehensive income for the years ended December 31, 2016 and December 31, 2015: Foreign currency translation adjustments Unrealized losses of available for sale securities Total Balance at December 31, 2015 $ (60,190 ) $ (703 ) $ (60,893 ) Changes before reclassifications (7,545 ) (1,990 ) (9,535 ) Amounts reclassified from accumulated other comprehensive income — — — Current period other comprehensive income (7,545 ) (1,990 ) (9,535 ) Balance at December 31, 2016 $ (67,735 ) $ (2,693 ) $ (70,428 ) Foreign currency translation adjustments Unrealized losses of available for sale securities Total Balance at December 31, 2014 $ (24,186 ) $ — $ (24,186 ) Changes before reclassifications (36,004 ) (703 ) (36,707 ) Amounts reclassified from accumulated other comprehensive income — — — Current period other comprehensive income (36,004 ) (703 ) (36,707 ) Balance at December 31, 2015 $ (60,190 ) $ (703 ) $ (60,893 )

Segment and Geographic Data

Segment and Geographic Data	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Segment and Geographic Data	15. Segment and Geographic Data The Company identifies its operating segments according to how business activities are managed and evaluated. Prior to October 1, 2016, the Company had disclosed the following reportable operating segments: men’s, women’s, home, and entertainment. Following such quarter, the Company has reviewed its business activities, how they are managed and evaluated, and determined that it would reflect five distinct reportable operating segments: men’s, women’s, home, entertainment, and international. Therefore, the Company has disclosed these reportable operating segments for the periods shown below. Since the Company does not track, manage and analyze its assets by segments, no disclosure of segmented assets is reported. The five reportable operating segments described below represent the Company’s activities for which separate financial information is available and which is utilized on a regular basis by the Company’s CODM to evaluate performance and allocate resources. In identifying the Company’s reportable operating segments, the Company considers its management structure and the economic characteristics, customers, sales growth potential and long-term profitability of its operating segments. As such, the Company configured its operations into the following five reportable operating segments: • Men’s segment – consists of the Company’s men’s brands in the United States. • Women’s segment – consists of the Company’s women’s brands in the United States. • Home segment – consists of the Company’s home brands in the United States. • Entertainment segment – consists of the Company’s entertainment brands in both domestic and international markets. • International segment – consists of the Company’s men’s, women’s and home brands in international markets. Corporate includes compensation, benefits and occupancy costs for corporate employees as well as audit, legal, information technology expenses used to manage our business. The Company updated its FY 2015 and FY 2014 segment data to conform to the new reportable operating segments. The Company’s Chief Executive Officer has been identified as the CODM. The Company’s measure of segment profitability is licensing revenue and operating income. The accounting policies of the Company’s reportable operating segments are the same as those described in Note 1 – Summary of Significant Accounting Policies 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: FY 2016 FY 2015 FY 2014 Licensing revenue: Men’s $ 48,635 $ 55,208 $ 60,993 Women’s 106,527 118,038 120,041 Home 38,370 36,473 39,141 Entertainment 113,318 107,606 103,070 International 61,611 61,872 68,245 $ 368,461 $ 379,197 $ 391,490 Operating income (loss): Men’s $ (132,574 ) $ (334,164 ) $ 29,810 Women’s 62,565 101,074 115,293 Home (18,106 ) (7,321 ) 32,190 Entertainment 29,152 35,583 31,524 International (162,986 ) (3,503 ) 43,899 Corporate (21,179 ) (54,332 ) (32,288 ) $ (243,128 ) $ (262,663 ) $ 220,428 Licensing revenue by category: Direct-to-retail license $ 144,073 $ 154,278 $ 158,599 Wholesale licenses 168,458 170,705 178,890 Other licenses 55,930 54,214 54,001 $ 368,461 $ 379,197 $ 391,490 Licensing revenue by geographic region: United States $ 229,643 $ 250,209 $ 264,022 Japan 45,212 34,640 31,048 Other (1) 93,606 94,348 96,420 $ 368,461 $ 379,197 $ 391,490 (1) No single country represented 10% of the Company’s revenues in the periods presented within “Other” on this table.

Consolidated Interim Financial

Consolidated Interim Financial Information (Unaudited)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Consolidated Interim Financial Information (Unaudited)	16. Consolidated Interim Financial Information (Unaudited) Consolidated financial information FY 2016 and FY 2015 is summarized as follows: First Quarter Second Quarter Third Quarter Fourth Quarter FY 2016 (1) Licensing revenue $ 94,632 $ 95,743 $ 90,944 $ 87,142 Operating income (loss), net 54,209 47,811 40,663 (385,811 ) Provision (benefit) for income taxes 10,608 7,692 9,931 (104,723 ) Net income (loss) 23,121 17,074 19,799 (309,503 ) Net income (loss) attributable to Iconix Brand Group, Inc. 18,616 11,582 15,216 (297,548 ) Basic earnings per share $ 0.38 $ 0.24 $ 0.27 $ (5.30 ) Diluted earnings per share $ 0.37 $ 0.23 $ 0.27 $ (5.30 ) Comprehensive income (loss) $ 33,625 $ 9,299 $ 22,846 $ (324,814 ) Comprehensive income (loss) attributable to Iconix Brand Group, Inc. $ 29,120 $ 3,807 $ 18,263 $ (312,859 ) FY 2015 (2) Licensing revenue $ 95,814 $ 97,398 $ 91,332 $ 94,653 Operating income (loss), net 55,976 51,824 27,782 (398,245 ) Provision (benefit) for income taxes 27,272 11,536 6,275 (140,427 ) Net income (loss) 69,045 18,955 (954 ) (275,976 ) Net income (loss) attributable to Iconix Brand Group, Inc. 65,359 13,739 (5,387 ) (263,014 ) Basic earnings (loss) per share $ 1.36 $ 0.28 $ (0.11 ) $ (5.44 ) Diluted earnings (loss) per share $ 1.26 $ 0.28 $ (0.11 ) $ (5.44 ) Comprehensive income (loss) $ 31,309 $ 26,370 $ 3,097 $ (286,413 ) Comprehensive income (loss) attributable to Iconix Brand Group, Inc. $ 27,622 $ 21,155 $ (1,336 ) $ (273,451 ) (1) FY 2016: (2) FY 2015:

Other Assets- Current and Long-

Other Assets- Current and Long-Term	12 Months Ended
	Dec. 31, 2016
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Other Assets- Current and Long -Term	17. Other Assets- Current and Long-Term December 31, 2016 December 2015 Other assets- current consisted of the following: Notes receivables on sale of trademarks (2) $ 3,342 $ 3,892 Note receivable in connection with Strawberry Shortcake acquisition (1) 1,240 5,000 Note receivable in connection with acquisition of interest in Buffalo brand (see Note 3) 2,515 6,963 Due from AG (see Note 3) — 3,437 Prepaid advertising 3,322 2,498 Prepaid expenses 1,296 1,501 Deferred charges 193 913 Prepaid taxes 15,135 14,941 Prepaid insurance 18 (41 ) Due from related parties 3,600 3,293 Other current assets 1,613 1,719 $ 32,274 $ 44,116 (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 consolidated balance sheet. Refer to Note 3 for further details. December 31, December 31, 2016 2015 Other noncurrent assets consisted of the following: Due from ABC $ 8,497 $ 11,621 Notes receivable on sale of trademarks (1) 1,677 5,029 Prepaid interest 8,061 8,560 Deposits 621 621 Other noncurrent assets 368 2,917 $ 19,224 $ 28,748 (1) Certain amounts due from our joint venture partners are presented net of redeemable non-controlling interest and non-controlling interest in the consolidated balance sheet. Refer to Note 3 for further details.

Other Liabilities - Current

Other Liabilities - Current	12 Months Ended
	Dec. 31, 2016
Other Liabilities Disclosure [Abstract]
Other Liabilities - Current	18. Other Liabilities – Current As of December 31, 2016 and December 31, 2015, other current liabilities include amounts due to certain joint ventures that are not consolidated with the Company of $1.3 million and $1.6 million, respectively, and amounts due to Purim related to the MG Icon acquisition of $2.0 million as of December 31, 2015 which was paid in full during FY 2016. See Note 3 for further details of this transaction.

Foreign Currency Translation

Foreign Currency Translation	12 Months Ended
	Dec. 31, 2016
Foreign Currency [Abstract]
Foreign Currency Translation	19. 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 FY 2016, FY 2015 and FY 2014, the Company recorded a $1.5 million currency translation gain, a $9.5 million currency translation gain and a $1.7 million currency translation loss, respectively, that is included in the consolidated statements of operations. 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 FY 2016, FY 2015 and FY 2014, the Company recognized as a component of our comprehensive income (loss), a foreign currency translation loss of $7.6 million, a foreign currency translation loss of $36.0 million and a foreign currency translation loss of $40.7 million, respectively, due to changes in foreign exchange rates.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	20. Subsequent Events Senior Secured Term Loan. In January 2017, in connection with the sale of the Sharper Image intellectual property and related assets, the Company made a voluntary principal prepayment and a mandatory principal prepayment on its Senior Secured Term Loan of $23.0 million and $23.5 million, respectively. As a result of these principal prepayments, the Company paid prepayment premiums as defined in the Credit Agreement of $6.8 million in the aggregate which have been recorded in accounts payable and accrued expenses in the Company’s consolidated balance as of December 31, 2016 and in loss on extinguishment of debt, net on the Company’s consolidated statement of operations for the year ended December 31, 2016. Senior Secured Notes. In January 2017, in connection with the sale of the Sharper Image intellectual property and related assets, the Company made a mandatory principal prepayment on its Senior Secured Notes of $36.7 million.

Other Matters

Other Matters	12 Months Ended
	Dec. 31, 2016
Other Matters Disclosure [Abstract]
Other Matters	21. Other Matters 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. The Company recognized a one-time pre-tax charge of approximately $4.6 million in FY 2015, primarily related to the terms of a binding term sheet with Mr. Cole. Under the terms of Mr. Cuneo’s agreement as Interim Chief Executive Officer, the Company recognized a one-time pre-tax charge of approximately $1.2 million in FY 2015. In December 2016, based on the final settlement of unearned incentive compensation from the Company’s former CEO in connection with the previously announced financial restatements As a result of a comprehensive review of the Company’s license agreements and relationships with its licensees and based on current business conditions in FY 2015, the Company increased its provision for doubtful accounts and wrote off uncollectible accounts, which in the aggregate amounted to bad debt expense of approximately $16.0 million, which is included in the Company’s selling, general and administrative expenses for the year ended December 31, 2015. During FY 2016 and FY 2015, the Company included in its selling, general and administrative expenses approximately $14.3 million and $11.1 million, respectively, of charges for professional fees associated with the continuing correspondence with the Staff of the SEC, the SEC investigation, the class action and derivative litigations, and costs related to the transition of the Company’s management (which includes $4.6 million in FY 2015 noted above with no corresponding amount in FY 2016).

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2016
Valuation And Qualifying Accounts [Abstract]
Schedule II - Valuation and Qualifying Accounts	Schedule II - Valuation and Qualifying Accounts Iconix Brand Group, Inc. and Subsidiaries (In thousands) Column A Column B Column C Column D Column E Description Balance at Beginning of Period Additions Charged to Costs and Expenses Deductions Balance at End of Period Reserves and allowances deducted from asset accounts: Accounts Receivables (a) Year ended December 31, 2016 $ 8,385 $ 13,530 $ (2,521 ) $ 19,394 Year ended December 31, 2015 $ 8,738 $ 25,128 $ (25,481 ) $ 8,385 Year ended December 31, 2014 $ 12,140 $ 9,627 $ (13,029 ) $ 8,738 (a)

Summary of Significant Accoun31

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company, its wholly-owned subsidiaries, and, in accordance with U.S. GAAP and accounting for variable interest entities (where the Company is the primary beneficiary) and majority owned subsidiaries, the Company consolidates fifteen joint ventures (Peanuts Holdings, Hardy Way, Icon Modern Amusement, Alberta ULC, Iconix Europe, Hydraulic IP Holdings, NGX, LLC, Iconix China (100% owned as of March 2015), US PONY Holdings, Iconix Latin America (100% owned as of February 2014), Iconix Canada, Iconix Israel, Iconix Middle East, Iconix Southeast Asia, LC Partners US (100% owned as of December 2016), Umbro China and Danskin China; see Note 3 for explanation). All significant intercompany transactions and balances have been eliminated in consolidation. In accordance with Accounting Standards Codification (“ASC”) 810—Consolidation (“ASC 810”), the Company evaluates the following criteria to determine the accounting for its joint ventures: 1) consideration of whether the joint venture is a variable interest entity which includes reviewing the corporate structure of the joint venture, the voting rights, and the contributions of the Company and the joint venture partner to the joint venture, 2) if the joint venture is a VIE, whether or not the Company is the primary beneficiary, a determination based upon a variety of factors, including: i) the presence of installment payments which constitutes a de facto agency relationship between the Company and the joint venture partner, and ii) an evaluation of whether the Company or the joint venture partner is more closely associated with the joint venture. If the Company determines that the entity is a variable interest entity and the Company is the primary beneficiary, then the joint venture is consolidated. For those entities that are not considered variable interest entities, or are considered variable interest entities but the Company is not the primary beneficiary, the Company uses either the equity method or the cost method of accounting, depending on a variety of factors as set forth in ASC 323—Investments (“ASC 323”), to account for those investments and joint ventures which are not required to be consolidated under US GAAP.
Business Combinations, Joint Ventures and Investments	Business Combinations, Joint Ventures and Investments The purchase method of accounting requires that the total purchase price of an acquisition be allocated to the assets acquired and liabilities assumed based on their fair values on the date of the business acquisition. The results of operations from the acquired businesses are included in the accompanying consolidated statements of income from the acquisition date. Any excess of the purchase price over the estimated fair values of the net assets acquired is recorded as goodwill. Since January 1, 2014, the Company has acquired the following brands: Date Acquired Brand March 2015 Strawberry Shortcake Since January 1, 2014 the Company has acquired ownership interest in various brands through its investments in joint ventures. The chart below illustrates the Company’s ownership interest in these joint ventures as of December 31, 2016: Date Acquired/Invested Brand Investment / Joint Venture Iconix’s Investment November 2014 Nick Graham NGX 51 % December 2014 Hydraulic Hydraulic IP Holdings 51 % February 2015 PONY US PONY Holdings 75 % Further, since January 1, 2014 the Company established the following joint ventures to develop and market the Company’s brands in specific markets: Date Created Investment / Joint Venture Iconix’s Investment March 2014 LC Partners US (1) 100 % December 2014 Iconix Middle East (2) 55 % July 2016 Umbro China 95 % October 2016 Danskin China (3) 100 % (1) At formation of the joint venture in March 2014, the Company had a 50% ownership interest in LC Partners US. In December 2016, the Company entered into an agreement with Rise Partners, LLC (“Rise Partners”) to acquire the remaining 50% ownership interest in LC Partners US. As of December 31, 2016, the Company has a 100% ownership interest in this entity. (2) At formation of the joint venture in December 2014, the Company had a 50% ownership interest in Iconix Middle East. In December 2016, the Company irrevocably exercised its call option to acquire an additional 5% ownership interest from Global Brands Group Asia Limited (“GBG”) in order to increase the Company’s ownership interest in Iconix Middle East to 55%. Such acquisition closed in February 2017. (3) In October 2016, the Company formed the Danskin China Limited as a wholly-owned indirect subsidiary to hold the Danskin trademarks and related assets in respect of mainland China and Macau. The Company entered into an agreement with Li-Ning (China) Sports Goods Co., Ltd. who will purchase up to a 50% interest (and no less than a 30% interest) in Danskin China Limited. The purchase of the equity interest is expected to occur over a three-year period commencing on March 31, 2019. Refer to Note 3 for further details. As of December 31, 2016, the Company’s ownership interest in Danskin China Limited was 100%. For further information on the Company’s accounting for joint ventures and investments, see Note 3.
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company reviews all significant estimates affecting the financial statements on a recurring basis and records the effect of any adjustments when necessary.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents consist of actual cash as well as cash equivalents, defined as short-term, highly liquid financial instruments with insignificant interest rate risk that are readily convertible to cash and have maturities of three months or less from the date of purchase. In addition, as of December 31, 2016, approximately $68.5 million, or 21%, of our total cash (including restricted cash) was held in foreign subsidiaries. Our investments in these foreign subsidiaries are considered indefinitely reinvested and unavailable for the payment of any U.S. based expenditures, including debt obligations.
Restricted Cash	Restricted Cash Restricted cash consists of actual cash deposits held in accounts primarily for debt service, as well as cash equivalents, defined as short-term, highly liquid financial instruments with insignificant interest rate risk that are readily convertible to cash and have maturities of three months or less from the date of purchase, the restrictions on all of which lapse every three months or less.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments which potentially subject the Company to concentration of credit risk consist principally of short-term cash investments and accounts receivable. The Company places its cash in investment-grade, short-term instruments with high quality financial institutions. The Company performs ongoing credit evaluations of its customers’ financial condition and, generally, requires no collateral from its customers. The allowance for non-collection of accounts receivable is based upon the expected collectability of all accounts receivable. One customer accounted for 13% of the Company’s total revenue for the year ended December 31, 2016 (“FY 2016”), 14% of the Company’s total revenue for the year ended December 31, 2015 (“FY 2015”), and 14% of the Company’s total revenue for the year ended December 31, 2014 (“FY 2014”).
Accounts Receivable	Accounts Receivable Accounts receivable are reported at amounts the Company expects to be collected, net of provision for doubtful accounts, based on the Company’s ongoing discussions with its licensees, and its evaluation of each licensee’s payment history and account aging. As of December 31, 2016 and 2015, the Company’s provision for doubtful accounts was $19.4 million and $8.4 million, respectively. One customer accounted for approximately 11% and 10% of the Company’s accounts receivable, (which includes long-term accounts receivables included in other assets on the Company’s consolidated balance sheets) as of December 31, 2016 and December 31, 2015, respectively.
Derivatives	Derivatives The Company’s objective for holding any derivative financial instruments is to manage interest rate risks, and in the case of our convertible notes, dilution risk. The Company does not use financial instruments for trading or other speculative purposes. From time to time the Company uses derivative financial instruments to hedge the variability of anticipated cash flows of a forecasted transaction (a “cash flow hedge”). The Company’s strategy related to these derivative financial instruments has been to use foreign currency forward contracts to hedge a portion of anticipated future short-term license revenues to offset the effects of changes in foreign currency exchange rates (primarily between the U.S. dollar and the Japanese Yen). The Company had no such derivative instruments in FY 2016 or FY 2015. The Company also uses hedges to offset a portion of the effect of potential dilution on our convertible notes. See Note 6 for discussion on hedges related to the 1.50% Convertible Notes.
Restricted Stock	Restricted Stock Compensation cost for restricted stock is measured using the quoted market price of the Company’s common stock at the date the common stock is granted. For restricted stock where restrictions lapse with the passage of time (“time-based restricted stock”), compensation cost is recognized over the period between the issue date and the date that restrictions lapse. Time-based restricted stock is included in total common shares outstanding upon the lapse of any restrictions. For restricted stock where restrictions are based on performance measures (“performance-based restricted stock”), restrictions lapse when those performance measures have been deemed earned. Performance-based restricted stock is included in total common shares outstanding upon the lapse of any restrictions. Performance-based restricted stock is included in total diluted shares outstanding when the performance measures have been deemed earned but not issued. For restricted stock which is measured based on market conditions, the Company values the stock utilizing a Monte Carlo simulation factoring key assumptions such as the stock price at the beginning and end of the period, risk free interest rate, expected dividend yield when simulating total shareholder return, expected dividend yield when simulating the Company’s stock price, stock price volatility and correlation coefficients. Restricted stock based on market conditions is included in total common shares outstanding upon the achievement of the performance metrics. Restricted stock based on market conditions is included in total diluted shares outstanding when the performance metrics have been deemed earned but not issued.
Stock Options	Stock Options Compensation cost for stock options, in accordance with accounting for share-based payment under U.S. GAAP, is calculated using the Black-Scholes valuation model based on awards ultimately expected to vest, reduced for estimated forfeitures, and expensed on a straight-line basis over the requisite service period of the grant. Forfeitures are estimated at the time of grant based on the Company’s historical forfeiture experience and will be revised in subsequent periods if actual forfeitures differ from those estimates. The Company will use alternative models if grants have characteristics that cannot be reasonably estimated using this model.
Treasury Stock	Treasury Stock Treasury stock is recorded at acquisition cost. Gains and losses on disposition are recorded as increases or decreases to additional paid-in capital with losses in excess of previously recorded gains charged directly to retained earnings.
Deferred Financing Costs	Deferred Financing Costs The Company incurred costs (primarily professional fees and placement agent fees) in connection with borrowings under senior secured notes, convertible bond offerings and the senior secured term loan. These costs have been deferred and are being amortized using the effective interest method over the life of the related debt.
Property, Equipment, Depreciation and Amortization	Property, Equipment, Depreciation and Amortization Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are determined by the straight line method over the estimated useful lives of the respective assets ranging from three to seven years. Leasehold improvements are amortized by the straight-line method over the initial term of the related lease or estimated useful life, whichever is less.
Operating Leases	Operating Leases Total rent payments under operating leases that include scheduled payment increases and rent holidays are amortized on a straight-line basis over the term of the lease. Landlord allowances are amortized by the straight-line method over the term of the lease as a reduction of rent expense.
Long-Lived Assets	Long-Lived Assets If circumstances mandate, the Company evaluates the recoverability of its long-lived assets, other than goodwill and other indefinite life intangibles (discussed below), by comparing estimated future undiscounted cash flows with the assets’ carrying value to determine whether a write-down to market value, based on discounted cash flow, is necessary. Assumptions used in our fair value estimates are as follow: (i) discount rates; (ii) royalty rates; (iii) projected average revenue growth rates; and (iv) projected long-term growth rates. The testing also factors in economic conditions and expectations of management and may change in the future based on period-specific facts and circumstances. During FY 2016, FY 2015 and FY 2014, there were no impairments of long-lived assets other than the non-cash impairment charges for goodwill and trademarks in FY 2015 and FY 2016. See Note 2 for further details.
Goodwill and Trademarks	Goodwill and Trademarks Goodwill represents the excess of purchase price over the fair value of net assets acquired in business combinations accounted for under the purchase method of accounting. On an annual basis and as needed, the Company tests goodwill and indefinite life trademarks for impairment through the use of discounted cash flow models. Other intangibles with determinable lives, including certain trademarks, license agreements and non-compete agreements, are evaluated for the possibility of impairment when certain indicators are present, and are otherwise amortized on a straight-line basis over the estimated useful lives of the assets (currently ranging from 1 to 15 years). Assumptions used in our fair value estimates are as follow: (i) discount rates; (ii) royalty rates; (iii) projected average revenue growth rates; and (iv) projected long-term growth rates. The testing also factors in economic conditions and expectations of management and may change in the future based on period-specific facts and circumstances. In the fourth quarter of FY 2016 and FY 2015, the Company recognized non-cash impairment charge for goodwill of $18.3 million and $35.1 million, respectively. In the fourth quarter of FY 2016 and FY 2015, the Company recognized non-cash impairment charge for trademarks of $424.9 million and $402.4 million, respectively. During FY 2014, the Company did not recognize any impairment charges for goodwill or trademarks. Refer to Note 2 for further details.
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 into 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 statements of operations.
Revenue Recognition	Revenue Recognition The Company enters into various license agreements that provide revenues based on minimum royalties and advertising/marketing fees and additional revenues based on a percentage of defined sales. Minimum royalty and advertising/marketing revenue is recognized on a straight-line basis over the term of each contract year, as defined, in each license agreement. Royalties exceeding the defined minimum amounts are recognized as income during the period corresponding to the licensee’s sales. Payments received as consideration of the grant of a license are recognized ratably as revenue over the term of the license agreement and are reflected on the Company’s consolidated balance sheets as deferred license revenue at the time payment is received and recognized ratably as revenue over the term of the license agreement. Similarly, advanced royalty payments are recognized ratably over the period indicated by the terms of the license and are reflected in the Company’s consolidated balance sheet in deferred license revenue at the time the payment is received. Revenue is not recognized unless collectability is reasonably assured. If licensing arrangements are terminated prior to the original licensing period, we will recognize revenue for any contractual termination fees, unless such amounts are deemed non-recoverable.
Gains on sale of trademarks	Gains on sale of trademarks From time to time, we sell a brand’s territories and/or categories through joint venture transactions which is a central and ongoing part of our business. Since our goal is to maximize the value of the IP, we evaluate sale opportunities by comparing whether the offer is more valuable than the current and potential revenue stream in the Company’s traditional licensing model. Further, as part of the Company’s evaluation process, it will also look at whether or not the buyer’s future development of the brand could help expand the brands global recognition and revenue. The Company considers, among others, the following guidance in determining the appropriate accounting for gains recognized from the initial sale of our brands/trademarks to our joint ventures: ASC 323, Investments-Equity Method and Joint Venture Revenue Recognition Consolidations Nonmonetary Transactions—Exchanges Involving Monetary Consideration Additionally, the Company determines the cost of the trademarks sold by applying the relative fair market value of the proceeds received in the transaction to the book value of the trademarks on the Company’s consolidated balance sheet at the time of the transaction.
Foreign Currency	Foreign Currency The Company’s consolidated joint ventures’ functional currency is U.S. dollars. The functional currencies of the Company’s international subsidiaries are the local currencies of the countries in which the subsidiaries are located. Foreign currency denominated assets and liabilities are translated into U.S. dollars using the exchange rates in effect at the consolidated balance sheet date. Results of operations and cash flows are translated using the average exchange rates throughout the period. The effect of exchange rate fluctuations on translation of assets and liabilities is included as a component of shareholders’ equity in accumulated other comprehensive income (loss).
Taxes on Income	Taxes on Income The Company uses the asset and liability approach of accounting for income taxes and provides deferred income taxes for temporary differences that will result in taxable or deductible amounts in future years based on the reporting of certain costs in different periods for financial statement and income tax purposes. Valuation allowances are recorded when uncertainty regarding their realizability exists.
Earnings (Loss) Per Share	Earnings (Loss) Per Share Basic earnings (loss) per share includes no dilution and is computed by dividing net income (loss) 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 common shares issuable upon exercise of stock options and warrants and vesting of restricted stock. The difference between reported basic and diluted weighted-average common shares results from the assumption that all dilutive stock options, warrants, convertible debt and restricted stock outstanding were exercised into common stock. We may be required to calculate basic earnings (loss) per share using the two-class method as a result of the Company’s redeemable non-controlling interests. To the extent that the redemption value increases and exceeds the then-current fair value of a redeemable non-controlling interest, net (loss) income attributable to Iconix Brand Group, Inc. (used to calculate earnings (loss) per share) could be negatively impacted by that increase, subject to certain limitations. The partial or full recovery of any reductions to net (loss) attributable to Iconix Brand Group, Inc. (used to calculate earnings (loss) per share) is limited to any cumulative prior-period reductions. For FY 2016, FY 2015 and FY 2014, there was no impact to earnings (loss) per share for adjustments related to the Company’s redeemable non-controlling interests.
Advertising Campaign Costs	Advertising Campaign Costs All costs associated with production for the Company’s national advertising campaigns are expensed during the periods when the activities take place. All other advertising costs such as print and online media are expensed when the advertisement occurs. Advertising expenses for FY 2016, FY 2015 and FY 2014 amounted to $31.8 million, $32.3 million, and $29.7 million, respectively.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) includes certain gains and losses that, under U.S. GAAP, are excluded from net income (loss) as such amounts are recorded directly as an adjustment to stockholders’ equity. The Company’s comprehensive income (loss) is primarily comprised of net income (loss), foreign currency translation and changes in fair value of available for sale securities.
New Accounting Standards	New Accounting Standards In February 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2015-02, “Amendments to the Consolidation Analysis”, which changes the way reporting enterprises evaluate whether (a) they should consolidate limited partnerships and similar entities, (b) fees paid to a decision maker or service provider are variable interests in a VIE, and (c) variable interest in a VIE held by related parties of the reporting enterprise require the reporting enterprise to consolidate the VIE. The ASU also significantly changes how to evaluate voting rights for entities that are not similar to limited partnerships when determining when the entity is a VIE, which may affect entities for which the decision making rights are conveyed through a contractual arrangement. This ASU is effective for annual and interim periods in fiscal years, including interim periods within those years, beginning after December 15, 2015. Early adoption is allowed, including early adoption in an interim period. A reporting enterprise may apply a modified retrospective approach or full retrospective application. The Company adopted the new standard in FY 2016 which did not have a material impact to the Company’s financial statements. In September 2015, the FASB issued ASU No. 2015-16, “Simplifying the Accounting for Measurement-Period Adjustments”, which relates to business combinations and requires adjustments to provisional amounts that are identified during the measurement period to be recognized in the reporting period in which the adjustment amounts are determined. This includes any effect on earnings of changes in depreciation, amortization, or other income effects as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. In addition, the amendments require an entity to disclose (either on the face of the income statement or in the notes) the nature and amount of measurement-period adjustments recognized in the current period, including separately the amounts in current-period income statement line items that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. The ASU is effective for public business entities for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted. The amendments in this ASU should be applied prospectively to measurement-period adjustments that occur after the effective date of this ASU. The Company adopted the new standard in FY 2016 and had no impact on the presentation of our financial statements during the first quarter of the year ending December 31, 2016. In November 2015, the FASB issued ASU No. 2015-17, which eliminates the guidance in ASC Topic 740, Income Taxes, that required an entity to separate deferred tax liabilities and assets between current and noncurrent amounts in a classified balance sheet. The amendments require that all deferred tax liabilities and assets of the same tax jurisdiction or a tax filing group, as well as any related valuation allowance, be offset and presented as a single noncurrent amount in a classified balance sheet. The Company adopted ASU No. 2015-17 during the first quarter of the year ending December 31, 2016. Accordingly, at December 31, 2015, the Company had $2.4 million in deferred tax assets, which were previously classified as a current asset on our condensed consolidated balance sheet and, under the new standard, have been classified as a reduction from net non-current deferred income tax liability consistent with the current period’s presentation. The ASU has been applied to the Company’s financial statements retrospectively. In April 2015, the FASB issued 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 Company adopted ASU No. 2015-03 during the first quarter of the year ending December 31, 2016. Accordingly, at December 31, 2015, the Company had $15.0 million in unamortized debt issuance costs, which were previously classified as other assets on our condensed consolidated balance sheet and, under the new standard, have been classified as a deduction from debt consistent with the current period’s presentation. There has been no effect on the condensed consolidated statements of comprehensive income (loss) due to the adoption of the ASU. The ASU has been applied to the Company’s financial statements retrospectively. 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. The Company adopted the new standard in FY 2016 which did not have a material impact to our financial statements. In May 2014, FASB issued ASU No. 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. In August 2015, this guidance was updated, which defers the effective date by one year and permits early adoption for annual and interim periods beginning on or after December 15, 2016. This guidance is effective for interim and annual periods beginning on or after December 15, 2017. 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 continuing to assess the potential impact of this guidance, including the impact on those areas currently subject to industry-specific guidance such as licensing of intellectual property. As part of the Company’s assessment, we are reviewing representative samples of licensing contracts to determine the impact on revenue recognition under the new guidance. Our method of adoption will in part be based on the degree of change identified in our assessment. In January 2016, FASB issued ASU No. 2016-01, “Recognition and Measurement of Financial Assets and Financial Liabilities”, includes amendments on recognition, measurement, presentation, and disclosure of financial instruments. It requires an entity to (1) measure equity investments at fair value through net income, with certain exceptions; (2) present in OCI the changes in instrument-specific credit risk for financial liabilities measured using the fair value option; (3) present financial assets and financial liabilities by measurement category and form of financial asset; (4) calculate the fair value of financial instruments for disclosure purposes based on an exit price; and (5) assess a valuation allowance on deferred tax assets related to unrealized losses on available-for-sale debt securities in connection with other deferred tax assets. The ASU provides an election to subsequently measure certain nonmarketable equity investments at cost less any impairment and adjusted for certain observable price changes. The ASU also requires a qualitative impairment assessment of such equity investments and amends certain fair value disclosure requirements. The ASU is effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. Certain provisions of the ASU are eligible for early adoption. The Company is continuing to evaluate the impact of adopting this guidance on its financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases. The new standard establishes a right-of-use (ROU) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the statement of operations. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company’s leases are considered operating leases and are not capitalized under ASC 840. Under ASC 842, the majority of these leases will qualify for capitalization and will result in the recognition of lease assets and lease liabilities once the new standard is adopted. The Company is in the process of reviewing lease contracts to determine the impact of adopting ASU 2016-02. In March 2016, the FASB issued ASU No. 2016-06, “Contingent Put and Call Options in Debt Instruments” which clarifies that determining whether the economic characteristics of a put or call are clearly and closely related to its debt host requires only an assessment of the four-step decision sequence outlined in FASB ASU paragraph 815-15-25-24. Additionally, entities are not required to separately assess whether the contingency itself is clearly and closely related. The ASU is effective for public business entities for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. Early adoption is permitted. However, if the entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of that fiscal year. The ASU requires a modified retrospective transition approach, with a cumulative catch-up adjustment to opening retained earnings in the period of adoption. For instruments that are eligible for the fair value option, an entity has a one-time option to irrevocably elect to measure the debt instrument affected by the ASU in its entirety at fair value with changes in fair value recognized in earnings. We are currently evaluating the impact of adopting this guidance. In March 2016, the FASB issued ASU No. 2016-07, “Simplifying the Transition to the Equity Method of Accounting”, which requires an investor to apply the equity method of accounting only from the date it qualifies for that method, i.e., the date the investor obtains significant influence over the operating and financial policies of an investee. This ASU eliminates the previous requirement to retroactively adjust the investment and record a cumulative catch up for the periods that the investment had been held, but did not qualify for the equity method of accounting. The ASU is effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. This ASU should be applied prospectively upon its effective date to increases in the level of ownership interest or degree of influence that result in the application of the equity method. Early adoption is permitted. We are currently evaluating the impact of adopting this guidance. In March 2016, the FASB issued ASU No. 2016-09, “Improvements to Employee Share-Based Payment Accounting”, which introduces targeted amendments intended to simplify the accounting for stock compensation. The ASU was issued as part of the FASB’s simplification initiative, and intends to improve the accounting for share-based payment transactions. The ASU changes several aspects of the accounting for share-based payment award transactions, including: (1) Accounting and Cash Flow Classifications for Excess Tax Benefits and Deficiencies, (2) Forfeitures, and (3) Tax Withholding Requirements and Cash Flow Classifications. The ASU is effective for public business entities in annual and interim periods in fiscal years beginning after December 15, 2016. Early adoption is permitted in any interim or annual period provided that the entire ASU is adopted. If any entity early adopts the ASU in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. We are currently evaluating the impact of adopting this guidance. In August 2016, the FASB issued ASU No. 2016-15, “Classification of Certain Cash Receipts and Cash Payments”, which clarifies how certain cash receipts and cash payments are presented in the statement of cash flows. The amendment addresses eight specific cash flow issues with the objective of reducing the existing diversity in practice. The ASU is effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The ASU should be applied using a retrospective transition method to each period presented. We are currently evaluating the impact of adopting this guidance. In October 2016, the FASB issued ASU No. 2016-16, “Income Taxes (Topic 740) – Intra-Entity Transfers of Assets Other Than Inventory”, which was issued as part of the FASB’s simplification initiative and, intends to improve the accounting for the income tax consequences of intra-entity transfers of assets other than inventory. Under this ASU, an entity should recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. The ASU is effective for public business entities for annual reporting periods beginning after December 15, 2017, including interim reporting periods within those annual reporting periods. Early adoption is permitted for all entities as of the beginning of an annual reporting period for which financial statements (interim or annual) have not been issued or made available for issuance. The ASU should be applied on a modified retrospective basis through a cumulative-effect adjustment directly to retained earnings as of the beginning of the period of adoption. We are currently evaluating the impact of adopting this guidance. In October 2016, the FASB issued ASU No. 2016-17, “Consolidations (Topic 810) – Interests Held through Related Parties that are under Common Control”, which amends the consolidation guidance on how a reporting entity that is the single decision marker of a VIE should treat indirect interests in the entity held through related parties that are under common control with the reporting entity when determining whether it is the primary beneficiary of that VIE. The ASU is effective for public business entities for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. This ASU should be applied on a retrospective basis to all relevant prior periods beginning with the fiscal year in which the amendments in ASU 2015-02 were applied. We are currently evaluating the impact of adopting this guidance. In November 2016, the FASB issued ASU 2016-18, “Statement of Cash Flows: Restricted Cash.” The primary purpose of this ASU is to reduce the diversity in practice that exists in the classification and presentation of changes in restricted cash on the statement of cash flows. This ASU will require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. This ASU is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted in any interim or annual period. The Company is in the process of determining the impact of the adoption of this guidance on its consolidated financial statements or notes thereto, however, it does not anticipate that the new guidance will have a significant impact on its consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-01,”Business Combinations (Topic 805) - Clarifying the Definition of a Business”, to clarify the definition of a business, which is fundamental in the determination of whether transactions should be accounted for as acquisition (or disposals) of assets or businesses. The guidance is generally expected to result in fewer transactions qualifying as business combinations. The ASU is effective for public business entities for annual periods beginning after December 15, 2017, including interim periods within those periods. This ASU should be applied prospectively on or after the effective date. Early adoption is permitted. We are currently evaluating the impact of adopting this guidance. In February 2017, the FASB issued ASU 2017-04, “Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment”, which simplifies the subsequent measurement of goodwill by eliminating Step 2 from the goodwill impairment test and eliminated the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment. The ASU is effective for public business entities for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. This ASU should be applied prospectively. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. We will adopt this accounting guidance in future periods.
Presentation of Prior Year Data	Presentation of Prior Year Data Certain reclassifications, which were immaterial, have been made to conform prior year data to the current presentation. During FY 2016, the Company noted that the redeemable non-controlling interest attributable to a put option held by one of the Company’s consolidated joint venture partners had not been properly eliminated during December 2015 at the time the Company purchased certain assets underlying such put option. A balance sheet reclassification adjustment of $21.3 million was recorded in the consolidated balance sheet as of December 31, 2015 to reduce redeemable non-controlling interest and increase non-controlling interest. This adjustment has also been reflected in the “purchase of minority interest in consolidated joint venture” line item within in the consolidated statement of stockholders’ equity as of December 31, 2015.

Summary of Significant Accoun32

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Acquisition of Brands	Since January 1, 2014, the Company has acquired the following brands: Date Acquired Brand March 2015 Strawberry Shortcake Since January 1, 2014 the Company has acquired ownership interest in various brands through its investments in joint ventures. The chart below illustrates the Company’s ownership interest in these joint ventures as of December 31, 2016: Date Acquired/Invested Brand Investment / Joint Venture Iconix’s Investment November 2014 Nick Graham NGX 51 % December 2014 Hydraulic Hydraulic IP Holdings 51 % February 2015 PONY US PONY Holdings 75 %
Joint Ventures to Develop and Market Company's Brands	Further, since January 1, 2014 the Company established the following joint ventures to develop and market the Company’s brands in specific markets: Date Created Investment / Joint Venture Iconix’s Investment March 2014 LC Partners US (1) 100 % December 2014 Iconix Middle East (2) 55 % July 2016 Umbro China 95 % October 2016 Danskin China (3) 100 % (1) At formation of the joint venture in March 2014, the Company had a 50% ownership interest in LC Partners US. In December 2016, the Company entered into an agreement with Rise Partners, LLC (“Rise Partners”) to acquire the remaining 50% ownership interest in LC Partners US. As of December 31, 2016, the Company has a 100% ownership interest in this entity. (2) At formation of the joint venture in December 2014, the Company had a 50% ownership interest in Iconix Middle East. In December 2016, the Company irrevocably exercised its call option to acquire an additional 5% ownership interest from Global Brands Group Asia Limited (“GBG”) in order to increase the Company’s ownership interest in Iconix Middle East to 55%. Such acquisition closed in February 2017. (3) In October 2016, the Company formed the Danskin China Limited as a wholly-owned indirect subsidiary to hold the Danskin trademarks and related assets in respect of mainland China and Macau. The Company entered into an agreement with Li-Ning (China) Sports Goods Co., Ltd. who will purchase up to a 50% interest (and no less than a 30% interest) in Danskin China Limited. The purchase of the equity interest is expected to occur over a three-year period commencing on March 31, 2019. Refer to Note 3 for further details. As of December 31, 2016, the Company’s ownership interest in Danskin China Limited was 100%.

Goodwill and Trademarks and O33

Goodwill and Trademarks and Other Intangibles, net (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill And Intangible Assets Disclosure [Abstract]
Changes in Carrying Amount of Goodwill by Segment	Goodwill by reportable operating segment and in total, and changes in the carrying amounts, as of the dates indicated are as follows: Women's Men's Home Entertainment International Consolidated Net goodwill at December 31, 2014 $ 111,749 $ 37,170 $ 42,899 $ 17,654 $ 23,304 $ 232,776 Acquisitions — 14,702 — 35,375 9,639 59,716 Foreign Currency Adjustment — — — — (265 ) (265 ) Impairment — (32,017 ) — — (3,115 ) (35,132 ) Net goodwill at December 31, 2015 $ 111,749 $ 19,855 $ 42,899 $ 53,029 $ 29,563 $ 257,095 Dispositions — — (14,485 ) — — (14,485 ) Impairment — (18,331 ) — — — (18,331 ) Net goodwill at December 31, 2016 $ 111,749 $ 1,524 $ 28,414 $ 53,029 $ 29,563 $ 224,279
Trademarks and Other Intangibles, net	Trademarks and other intangibles, net consist of the following: December 31, 2016 December 31, 2015 Estimated Lives in Years Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Indefinite-lived trademarks and copyrights Indefinite $ 1,207,131 $ — $ 1,691,411 $ — Definite-lived trademarks 10-15 8,958 8,870 14,626 12,082 Non-compete agreements 2-15 940 920 940 686 Licensing contracts 1-9 4,819 3,815 4,844 2,529 $ 1,221,848 $ 13,605 $ 1,711,821 $ 15,297 Trademarks and other intangibles, net $ 1,208,243 $ 1,696,524

Consolidated Entities, Joint 34

Consolidated Entities, Joint Ventures and Investments (Tables)	12 Months Ended
	Dec. 31, 2016
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
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: Cash paid to Novel $ 40,400 Shares issued to Novel 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
Equity Method Investments	Investments in Iconix China Through our ownership Brands Placed Entity Ownership by Iconix China Carrying Value As of December 31, 2016 Candie’s Candies Shanghai Fashion Co., Ltd. 20 % $ 10,651 Marc Ecko Shanghai MuXiang Apparel & Accesory Co. Limited 15 % 2,270 Royal Velvet Bai Shi Kou International (Qingdao) Home Products Co. Ltd. 20 % 383 Material Girl Ningbo Material Girl Fashion Co., Ltd. 20 % 2,691 Ecko Unltd Ai Xi Enterprise (Shanghai) Co. Limited 20 % 10,841 $ 26,836
Strawberry Shortcake
Estimated Fair Value of Assets Acquired	The cash paid to the Seller and the estimated fair value of the assets acquired, is allocated as follows: Cash paid to AG 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 of 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, 35

Gains on Sale of Trademarks, net (Tables)	12 Months Ended
	Dec. 31, 2016
Investments Debt And Equity Securities [Abstract]
Schedule of Gains on Sale of Trademarks, net	The following table details transactions comprising gains on sales of trademarks, net in the consolidated statement of operations: December 31, December 31, December 31, 2016 2015 2014 Sharper Image-Ecommerce/Domain Name (1) $ — $ — $ 6,399 Interest in BBC and Ice Cream brands (2) (593 ) — — Badgley Mischka intellectual property and related assets (3) 11,812 — — Interest in Ed Hardy China trademarks (through ownership interest in TangLi International Ltd.) (4) (1,950 ) — — London Fog Korea trademark (5) 575 — — Interest in Badgley Mischka China trademark (6) 147 — — Sharper Image intellectual property and related assets (7) 28,113 — — Total gains on sales of trademarks $ 38,104 $ — $ 6,399 (1) In June 2014, the Company sold the exclusive right to the “sharperimage.com” domain name and Sharper Image trademark in connection with the operation of a branded website and catalog distribution in specified jurisdictions. The Company recognized a gain of $6.4 million as a result of this transaction. (2) In January 2016, the Company sold its interest in the BBC and Ice Cream brands for $3.5 million in cash. The Company recognized a loss of $0.6 million as a result of this transaction. (3) In February 2016, the Company sold its rights to the Badgley Mischka intellectual property and related assets to Titan Industries, Inc. in partnership with the founders, Mark Badgley and James Mischka, and the apparel license MJCLK LLC for $13.8 million in cash. The Company recognized a gain of $11.6 million as a result of this transaction. The $11.6 million gain represented the sale of the Badgley Mischka intellectual property and related assets within the United States, Greater China, Israel and Latin America territories. The Badgley Mischka intellectual property and related assets within other foreign territories is owned by certain of the Company’s joint venture entities and required the Company to negotiate and finalize the sale of the intellectual property with its respective joint venture partners. As a result, in June 2016, the Company recognized an additional gain of approximately $0.2 million upon receipt of cash associated with the sale of the Badgley Mischka intellectual property and related assets which was previously owned by the Iconix Australia joint venture resulting in an aggregate gain on sale of the brand of $11.8 million. (4) In April 2016, the Company sold its interest in TangLi International, Ltd. (Ed Hardy China) for $11.4 million in cash. The Company recognized a loss of $1.9 million as a result of this transaction. (5) In June 2016, the Company sold its rights to the London Fog intellectual property in the South Korea territory to NS International Limited for 1.1 billion Korean Won (approximately $1.0 million) in cash. The Company recognized a gain of approximately $0.6 million as a result of this transaction. (6) (7) In December 2016, the Company sold the rights to the Sharper Image intellectual property and related assets to 360 Holdings, Inc. for $100.0 million in cash (of which $1.8 million is being held in escrow for the sale of the Sharper Image intellectual property in the Company’s international joint ventures). The Company recognized a gain of $28.1 million as a result of this transaction.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2016
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: December 31, 2016 December 31, 2015 Carrying Fair Value Carrying Fair Value Long-term debt, including current portion (1) $ 1,254,160 $ 1,228,324 $ 1,449,392 $ 1,240,244

Debt Arrangements (Tables)

Debt Arrangements (Tables)	12 Months Ended
	Dec. 31, 2016
Net Carrying Amount of Debt	The Company’s net carrying amount of debt is comprised of the following: December 31, 2016 December 31, 2015 Senior Secured Notes $ 651,784 $ 712,907 1.50% Convertible Notes (1) 277,518 357,453 2.50% Convertible Notes (2) — 294,048 Variable Funding Note 100,000 100,000 Senior Secured Term Loan, net of original issue discount (3) 244,906 — Unamortized debt issuance costs (4) (20,048 ) (15,016 ) Total debt 1,254,160 1,449,392 Less current maturities 160,435 61,123 Total long-term debt $ 1,093,725 $ 1,388,269 (1) During FY 2016, the Company repurchased a total of $104.9 million par value (of which $51.7 million and $53.2 million were purchased in June 2016 and July 2016, respectively) of the 1.50% Convertible Notes. See below for further details. (2) In April 2016, the Company repurchased $143.9 million par value of the 2.50% Convertible Notes. Upon maturity of the notes on June 1, 2016, the Company repaid the remaining outstanding balance of $156.1 million in cash. See below for further details. (3) In December 2016, the Company made a mandatory principal prepayment of $28.7 million on its Senior Secured Term Loan. See below for further details. (4) During the first quarter of FY 2016, the Company retrospectively adopted ASU 2015-03, “Simplifying the Presentation of Debt Issuance Costs”. Refer to Note 1 for further details.
Company's Debt Maturities on Calendar Year Basis	As of December 31, 2016, the Company’s debt maturities on a calendar year basis are as follows: Total 2017 2018 2019 2020 2021 Thereafter Senior Secured Notes $ 651,784 $ 95,203 $ 57,685 $ 57,685 $ 57,685 $ 57,685 $ 325,841 1.50% Convertible Notes (1) $ 277,518 — 277,518 — — — — Variable Funding Notes $ 100,000 — 100,000 — — — — Senior Secured Term Loan (2) $ 244,906 65,232 15,000 15,000 15,000 134,674 — Total $ 1,274,208 $ 160,435 $ 450,203 $ 72,685 $ 72,685 $ 192,359 $ 325,841 (1) Reflects the net debt carrying amount of the 1.50% Convertible Notes in the consolidated balance sheet as of December 31, 2016, in accordance with accounting for convertible notes. The principal amount owed to the holders of the 1.50% Convertible Notes is $295.1 million. (2) Reflects the net debt carrying amount, effected by the outstanding balance of the original issue discount, in the consolidated balance sheet as of December 31, 2016. The actual principal outstanding balance of the Senior Secured Term Loan is $263.7 million as of December 31, 2016.
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Details of Convertible Notes Reflected on Consolidated Balance Sheet	As of December 31, 2016 and December 31, 2015, the amount of the 1.50% Convertible Notes accounted for as a liability was approximately $277.5 million and $357.5 million, respectively, and is reflected on the consolidated balance sheets as follows: December 31, 2016 December 31, 2015 Equity component carrying amount $ 48,767 $ 49,931 Unamortized discount 17,531 42,547 Net debt carrying amount $ 277,518 $ 357,453

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Summary of Repurchase Agreements	The following table illustrates the activity under the Repurchase Programs, in the aggregate, for FY2016, FY 2015, 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 FY 2016 — $ — $ — FY 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 FY 2016 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 FY 2016, FY 2015 and FY 2014 are as follows: Stock Options Options Options Weighted Exercise Price Outstanding at January 1, 2014 1,313,077 $ 6.22 Granted — — Canceled — — Exercised (1,172,000 ) 5.49 Expired/Forfeited — — Outstanding at December 31, 2014 141,077 $ 11.87 Granted — — Canceled — — Exercised (75,000 ) 9.84 Expired/Forfeited (16,077 ) 4.82 Outstanding at December 31, 2015 50,000 $ 17.18 Granted — — Canceled — — Exercised — — Expired/Forfeited (30,000 ) 20.44 Outstanding at December 31, 2016 20,000 $ 12.29 Exercisable at December 31, 2016 20,000 $ 12.29
Summary of Warrants and Related Information	Warrants Warrants Warrants Weighted Average Exercise Price Outstanding at January 1, 2014 190,000 $ 19.80 Granted — — Canceled — — Exercised (170,000 ) 21.35 Expired/Forfeited — — Outstanding at December 31, 2014 20,000 $ 6.64 Granted — — Canceled — — Exercised — — Expired/Forfeited — — Outstanding at December 31, 2015 20,000 $ 6.64 Granted — — Canceled — — Exercised — — Expired/Forfeited — — Outstanding at December 31, 2016 20,000 $ 6.64 Exercisable at December 31, 2016 20,000 $ 6.64
Summary of Unvested Restricted Stock	The following tables summarize information about unvested restricted stock transactions: FY 2016 FY 2015 FY 2014 Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Non-vested, January 1, 2,222,508 $ 20.06 2,699,732 $ 22.40 2,770,147 $ 20.53 Granted 2,123,971 5.37 355,588 20.34 256,480 40.63 Vested (1,573,817 ) 9.65 (806,508 ) 27.72 (278,305 ) 20.04 Forfeited/Canceled (355,762 ) 5.54 (26,304 ) 28.94 (48,590 ) 25.81 Non-vested, December 31, 2,416,900 $ 16.07 2,222,508 $ 20.06 2,699,732 $ 22.40
Summary of Grant Date Fair Value of Awards Issued Based on Valuation Assumptions	The grant date fair value of the awards issued on January 7, 2016 was $4.25 and was based on the following range of assumptions for the Company and the peer group: January 7. 2016 Valuation Assumptions: Beginning average stock price (20 trading days prior to January 7, 2016) $4.85 - $63.41 Valuation date stock price (closing values on January 7, 2016) $4.53 - $59.08 Risk free interest rate 1.21 % Expected dividend yield used when simulating the total shareholder return 0.00 % Expected dividend yield used when simulating the Company's stock price 0.00 % Stock price volatility (based on historical stock price over the last 2.98 years) 21.09% - 72.17% Correlation coefficients 0.04 - 0.47 For Mr. Haugh, the Company’s Chief Executive Officer, the grant date fair value of this award issued on February 23, 2016 was $5.75 and was based on the following range of assumptions for the Company and the peer group: February 23. 2016 Valuation Assumptions: Beginning average stock price (20 trading days prior to February 23, 2016) $4.86 - $66.71 Valuation date stock price (closing values on February 23, 2016) $5.52 - $69.92 Risk free interest rate 0.90 % Expected dividend yield used when simulating the total shareholder return 0.00 % Expected dividend yield used when simulating the Company's stock price 0.00 % Stock price volatility (based on historical stock price over the last 3.00 years) 24.23% - 74.33% Correlation coefficients 0.06 - 0.50

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	12 Months Ended
	Dec. 31, 2016
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: FY 2016 FY 2015 FY 2014 Basic 52,338 48,293 48,431 Effect of exercise of stock options — — 804 Effect of assuming vesting of performance related to restricted stock-based awards — — 212 Effect of assumed vesting of restricted stock — — 1,354 Effect of convertible notes subject to conversion — — 6,565 Diluted 52,338 48,293 57,366

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Summary of Royalty Revenue Recognized	During FY 2016, FY 2015 and FY 2014, the Company incurred less than $0.1 million per year 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. Such consulting agreement was terminated on May 3, 2016. The Company has entered into certain license agreements in which the core licensee is also one of our joint venture partners. As of December 31, 2016, December 31, 2015, and December 31, 2014, the Company recognized the following royalty revenue amounts: FY 2016 FY 2015 FY 2014 Joint Venture Partner Global Brands Group Asia Limited (1) $ 3,696 $ 5,672 $ 6,686 Buffalo International ULC 13,848 12,311 10,785 Rise Partners, LLC / Top On International Group Limited 2,050 5,469 2,527 M.G.S. Sports Trading Limited 615 609 643 Pac Brands USA, Inc. 434 519 890 NGO, LLC 982 807 108 Albion Equity Partners LLC / GL Damek 2,177 2,556 1,866 Anthony L&S — 1,454 — Roc Nation — 400 400 MHMC (2) 1,240 300 $ 25,042 $ 30,097 $ 23,905 (1) Global Brands Group Asia Limited also serves as agent to Peanuts Worldwide for the Greater China Territory for Peanuts brands. For the years ended FY 2016, FY 2015 and FY 2014, Global Brands Group Asia Limited earned fees of approximately $3.3 million, $3.0 million, and $3.0 million, respectively, in its capacity as agent to Peanuts Worldwide. (2) MHMC became a related party to the Company in July 2016 upon consummation of an agreement between a Company subsidiary and MHMC to sell to MHMC up to an aggregate 50% ownership interest in Umbro China. Refer to Note 3 for further details.

Operating Leases (Tables)

Operating Leases (Tables)	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Future Net Minimum Lease Payments under Non-cancelable Operating Lease Agreements	Future net minimum lease payments under non-cancelable operating lease agreements as of December 31, 2016 are approximately as follows: Year ending December 31, 2017 $ 2,426 2018 2,202 2019 2,099 2020 2,158 2021 2,033 Thereafter 5,251 Totals $ 16,169

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Pre-Tax Book Income (Loss)	Pre-tax book income (loss) for FY 2016, FY 2015 and FY 2014 were as follows: FY 2016 FY 2015 FY 2014 Domestic $ (245,055 ) $ (300,534 ) $ 118,060 Foreign (80,946 ) 16,260 49,050 Total pre-tax income (loss) $ (326,001 ) $ (284,274 ) $ 167,110
Income Tax Provision (Benefit) for Federal, and State and Local Income Taxes	The income tax provision (benefit) for federal, and state and local income taxes in the consolidated statement of operations consists of the following: Year Ended December 31, 2016 Year Ended December 31, 2015 Year Ended December 31, 2014 Current: Federal $ 7,140 $ 6,927 $ 1,511 State and local 702 3,765 1,500 Foreign 11,246 6,800 13,153 Total current $ 19,088 $ 17,492 $ 16,164 Deferred: Federal (94,114 ) (110,705 ) 27,705 State and local 594 (431 ) 3,996 Foreign (2,060 ) (1,700 ) 423 Total deferred (95,580 ) (112,836 ) 32,124 Total provision (benefit) $ (76,492 ) $ (95,344 ) $ 48,288
Significant Components of Net Deferred Tax Assets	The significant components of net deferred tax assets of the Company consist of the following: December 31, 2016 2015 State net operating loss carryforwards $ 753 $ 839 U.S. Federal net operating loss carryforwards 6,467 4,036 Receivable reserves 5,495 1,911 Hedging transaction 5,611 15,164 Intangibles 3,185 3,105 Equity compensation 2,030 6,013 Foreign Tax Credit 18,190 15,305 Other 5,572 44 Total deferred tax assets 47,303 46,417 Valuation allowance — — Net deferred tax assets $ 47,303 $ 46,417 Trademarks, goodwill and other intangibles (41,422 ) (123,348 ) Depreciation (744 ) (990 ) Difference in cost basis of acquired intangibles (50,650 ) (49,670 ) Convertible notes (7,889 ) (17,853 ) Investment in joint ventures (31,813 ) (35,261 ) Other accruals — (488 ) Total deferred tax liabilities (132,518 ) (227,610 ) Total net deferred tax liabilities $ (85,215 ) $ (181,193 ) Balance Sheet detail on total net deferred tax assets (liabilities): Non-current portion of net deferred tax assets $ 884 $ — Non-current portion of net deferred tax liabilities $ (86,099 ) $ (181,193 )
Rate Reconciliation Between Amount of Income Tax Provision (Benefit) at Federal Rate and Provision (Benefit) from Taxes on Income (Loss) Before Income Tax	The following is a rate reconciliation between the amount of income tax provision (benefit) at the Federal rate of 35% and provision (benefit) from taxes on income (loss) before income taxes: Year ended December, 31 2016 2015 2014 Income tax provision (benefit) computed at the federal rate of 35% $ (114,100 ) $ (99,496 ) $ 58,489 Increase (reduction) in income taxes resulting from: State and local income taxes (benefit), net of federal income tax 742 6,337 3,090 Non-controlling interest (1,619 ) (938 ) (6,552 ) Unrecognized tax benefits 241 6,985 — Valuation allowance — (11,205 ) — Non-deductible executive compensation 1,330 645 1,018 Foreign Earnings (rate differential) 37,674 349 (8,472 ) Other, net (760 ) 1,979 715 Total $ (76,492 ) $ (95,344 ) $ 48,288
Reconciliation of Beginning and Ending Amount of Gross Unrecognized Tax Benefits Excluding Interest and Penalties	A reconciliation of the beginning and ending amount of gross unrecognized tax benefits, excluding interest and penalties is as follows: FY 2016 FY 2015 FY 2014 Uncertain tax positions at January 1 $ 7,470 $ 1,180 $ 1,180 Additions for current year tax positions — — — Additions for prior year tax positions — 7,470 — Reductions for prior year tax positions — — — Settlements — (1,180 ) — Reductions due to lapse of applicable statute of limitation — — — Uncertain tax positions at December 31 $ 7,470 $ 7,470 $ 1,180

Accumulated Other Comprehensi43

Accumulated Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income	The following table sets forth the activity in accumulated other comprehensive income for the years ended December 31, 2016 and December 31, 2015: Foreign currency translation adjustments Unrealized losses of available for sale securities Total Balance at December 31, 2015 $ (60,190 ) $ (703 ) $ (60,893 ) Changes before reclassifications (7,545 ) (1,990 ) (9,535 ) Amounts reclassified from accumulated other comprehensive income — — — Current period other comprehensive income (7,545 ) (1,990 ) (9,535 ) Balance at December 31, 2016 $ (67,735 ) $ (2,693 ) $ (70,428 ) Foreign currency translation adjustments Unrealized losses of available for sale securities Total Balance at December 31, 2014 $ (24,186 ) $ — $ (24,186 ) Changes before reclassifications (36,004 ) (703 ) (36,707 ) Amounts reclassified from accumulated other comprehensive income — — — Current period other comprehensive income (36,004 ) (703 ) (36,707 ) Balance at December 31, 2015 $ (60,190 ) $ (703 ) $ (60,893 )

Segment and Geographic Data (Ta

Segment and Geographic Data (Tables)	12 Months Ended
	Dec. 31, 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: FY 2016 FY 2015 FY 2014 Licensing revenue: Men’s $ 48,635 $ 55,208 $ 60,993 Women’s 106,527 118,038 120,041 Home 38,370 36,473 39,141 Entertainment 113,318 107,606 103,070 International 61,611 61,872 68,245 $ 368,461 $ 379,197 $ 391,490 Operating income (loss): Men’s $ (132,574 ) $ (334,164 ) $ 29,810 Women’s 62,565 101,074 115,293 Home (18,106 ) (7,321 ) 32,190 Entertainment 29,152 35,583 31,524 International (162,986 ) (3,503 ) 43,899 Corporate (21,179 ) (54,332 ) (32,288 ) $ (243,128 ) $ (262,663 ) $ 220,428 Licensing revenue by category: Direct-to-retail license $ 144,073 $ 154,278 $ 158,599 Wholesale licenses 168,458 170,705 178,890 Other licenses 55,930 54,214 54,001 $ 368,461 $ 379,197 $ 391,490 Licensing revenue by geographic region: United States $ 229,643 $ 250,209 $ 264,022 Japan 45,212 34,640 31,048 Other (1) 93,606 94,348 96,420 $ 368,461 $ 379,197 $ 391,490 (1) No single country represented 10% of the Company’s revenues in the periods presented within “Other” on this table.

Consolidated Interim Financia45

Consolidated Interim Financial Information (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Unaudited Interim Consolidated Financial Information	Consolidated financial information FY 2016 and FY 2015 is summarized as follows: First Quarter Second Quarter Third Quarter Fourth Quarter FY 2016 (1) Licensing revenue $ 94,632 $ 95,743 $ 90,944 $ 87,142 Operating income (loss), net 54,209 47,811 40,663 (385,811 ) Provision (benefit) for income taxes 10,608 7,692 9,931 (104,723 ) Net income (loss) 23,121 17,074 19,799 (309,503 ) Net income (loss) attributable to Iconix Brand Group, Inc. 18,616 11,582 15,216 (297,548 ) Basic earnings per share $ 0.38 $ 0.24 $ 0.27 $ (5.30 ) Diluted earnings per share $ 0.37 $ 0.23 $ 0.27 $ (5.30 ) Comprehensive income (loss) $ 33,625 $ 9,299 $ 22,846 $ (324,814 ) Comprehensive income (loss) attributable to Iconix Brand Group, Inc. $ 29,120 $ 3,807 $ 18,263 $ (312,859 ) FY 2015 (2) Licensing revenue $ 95,814 $ 97,398 $ 91,332 $ 94,653 Operating income (loss), net 55,976 51,824 27,782 (398,245 ) Provision (benefit) for income taxes 27,272 11,536 6,275 (140,427 ) Net income (loss) 69,045 18,955 (954 ) (275,976 ) Net income (loss) attributable to Iconix Brand Group, Inc. 65,359 13,739 (5,387 ) (263,014 ) Basic earnings (loss) per share $ 1.36 $ 0.28 $ (0.11 ) $ (5.44 ) Diluted earnings (loss) per share $ 1.26 $ 0.28 $ (0.11 ) $ (5.44 ) Comprehensive income (loss) $ 31,309 $ 26,370 $ 3,097 $ (286,413 ) Comprehensive income (loss) attributable to Iconix Brand Group, Inc. $ 27,622 $ 21,155 $ (1,336 ) $ (273,451 ) (1) FY 2016: (2) FY 2015:

Other Assets- Current and Lon46

Other Assets- Current and Long-Term (Tables)	12 Months Ended
	Dec. 31, 2016
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Other Assets-Current and Long-Term	December 31, 2016 December 2015 Other assets- current consisted of the following: Notes receivables on sale of trademarks (2) $ 3,342 $ 3,892 Note receivable in connection with Strawberry Shortcake acquisition (1) 1,240 5,000 Note receivable in connection with acquisition of interest in Buffalo brand (see Note 3) 2,515 6,963 Due from AG (see Note 3) — 3,437 Prepaid advertising 3,322 2,498 Prepaid expenses 1,296 1,501 Deferred charges 193 913 Prepaid taxes 15,135 14,941 Prepaid insurance 18 (41 ) Due from related parties 3,600 3,293 Other current assets 1,613 1,719 $ 32,274 $ 44,116 (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 consolidated balance sheet. Refer to Note 3 for further details. December 31, December 31, 2016 2015 Other noncurrent assets consisted of the following: Due from ABC $ 8,497 $ 11,621 Notes receivable on sale of trademarks (1) 1,677 5,029 Prepaid interest 8,061 8,560 Deposits 621 621 Other noncurrent assets 368 2,917 $ 19,224 $ 28,748 (1) Certain amounts due from our joint venture partners are presented net of redeemable non-controlling interest and non-controlling interest in the consolidated balance sheet. Refer to Note 3 for further details.

Summary of Significant Accoun47

Summary of Significant Accounting Policies - Additional Information (Detail)	3 Months Ended		12 Months Ended
	Dec. 31, 2016USD ($)Entity	Dec. 31, 2015USD ($)	Dec. 31, 2016USD ($)Entity	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Mar. 31, 2015	Feb. 28, 2014	Mar. 18, 2013
Significant Accounting Policies [Line Items]
Number of consolidated joint ventures | Entity	15		15
Allowance for doubtful accounts	$ 19,400,000	$ 8,400,000	$ 19,400,000	$ 8,400,000
Derivative instruments, fair value	0	0	0	0
Impairment of long-lived assets			0	0	$ 0
Non-cash impairment charge	18,300,000	35,100,000	18,331,000	35,132,000	0
Impairment of intangible assets, indefinite-lived	424,900,000	402,400,000	424,890,000	402,392,000	0
Advertising expenses			31,800,000	32,300,000	$ 29,700,000
Reduction in Redeemable non-controlling interest	(56,729,000)	(48,646,000)	(56,729,000)	(48,646,000)
Addition in non-controlling interest	$ 119,291,000	125,371,000	$ 119,291,000	125,371,000
Restatement Adjustment
Significant Accounting Policies [Line Items]
Reduction in Redeemable non-controlling interest		21,300,000		21,300,000
Addition in non-controlling interest		21,300,000		21,300,000
ASU 2015-17
Significant Accounting Policies [Line Items]
Reclassification of net current deferred tax assets to net non-current deferred tax liability				2,400,000
ASU 2015-03
Significant Accounting Policies [Line Items]
Unamortized debt issuance costs previously recorded as other assets		$ 15,000,000		$ 15,000,000
Minimum
Significant Accounting Policies [Line Items]
Property, plant and equipment, useful life			3 years
Finite-lived intangible assets, useful life			1 year
Maximum
Significant Accounting Policies [Line Items]
Property, plant and equipment, useful life			7 years
Finite-lived intangible assets, useful life			15 years
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Significant Accounting Policies [Line Items]
Debt instrument, interest rate, stated percentage	1.50%	1.50%	1.50%	1.50%	1.50%			1.50%
Sales Revenue, Services, Net | Customer One | Customer Concentration Risk
Significant Accounting Policies [Line Items]
Concentration risk, percentage			13.00%	14.00%	14.00%
Accounts Receivable | Customer One | Customer Concentration Risk
Significant Accounting Policies [Line Items]
Concentration risk, percentage			11.00%	10.00%
Subsidiaries | Non U.S
Significant Accounting Policies [Line Items]
Cash including restricted cash	$ 68,500,000		$ 68,500,000
Percentage of cash including restricted cash held in foreign subsidiaries	21.00%		21.00%
LC Partners US
Significant Accounting Policies [Line Items]
Interest acquired, including previously acquired interest	100.00%		100.00%
Iconix China
Significant Accounting Policies [Line Items]
Interest acquired, including previously acquired interest		100.00%		100.00%		100.00%
Iconix Latin America
Significant Accounting Policies [Line Items]
Interest acquired, including previously acquired interest							100.00%

Acquisition of Brands (Detail)

Acquisition of Brands (Detail)	12 Months Ended
	Dec. 31, 2016
Strawberry Shortcake
Business Acquisition [Line Items]
Date Acquired	2015-03
Brand	Strawberry Shortcake
NGX LLC
Business Acquisition [Line Items]
Date Acquired	2014-11
Brand	Nick Graham
Iconix’s Investment	51.00%
Hydraulic IP Holdings
Business Acquisition [Line Items]
Date Acquired	2014-12
Brand	Hydraulic
Iconix’s Investment	51.00%
US PONY Holdings, LLC
Business Acquisition [Line Items]
Date Acquired	2015-02
Brand	PONY
Iconix’s Investment	75.00%

Joint Ventures to Develop and M

Joint Ventures to Develop and Market Company's Brands (Detail)		12 Months Ended
		Dec. 31, 2016		Dec. 31, 2014	Mar. 31, 2014
LC Partners US
Business Acquisition [Line Items]
Date Created	[1]	2014-03
Iconix’s Investment		100.00%	[1]		50.00%
Iconix Middle East
Business Acquisition [Line Items]
Date Created	[2]	2014-12
Iconix’s Investment		55.00%	[2]	50.00%
Umbro China
Business Acquisition [Line Items]
Date Created		2016-07
Iconix’s Investment		95.00%
Danskin China
Business Acquisition [Line Items]
Date Created	[3]	2016-10
Iconix’s Investment	[3]	100.00%
[1]	At formation of the joint venture in March 2014, the Company had a 50% ownership interest in LC Partners US. In December 2016, the Company entered into an agreement with Rise Partners, LLC (“Rise Partners”) to acquire the remaining 50% ownership interest in LC Partners US. As of December 31, 2016, the Company has a 100% ownership interest in this entity.
[2]	At formation of the joint venture in December 2014, the Company had a 50% ownership interest in Iconix Middle East. In December 2016, the Company irrevocably exercised its call option to acquire an additional 5% ownership interest from Global Brands Group Asia Limited (“GBG”) in order to increase the Company’s ownership interest in Iconix Middle East to 55%. Such acquisition closed in February 2017.
[3]	In October 2016, the Company formed the Danskin China Limited as a wholly-owned indirect subsidiary to hold the Danskin trademarks and related assets in respect of mainland China and Macau. The Company entered into an agreement with Li-Ning (China) Sports Goods Co., Ltd. who will purchase up to a 50% interest (and no less than a 30% interest) in Danskin China Limited. The purchase of the equity interest is expected to occur over a three-year period commencing on March 31, 2019. Refer to Note 3 for further details. As of December 31, 2016, the Company’s ownership interest in Danskin China Limited was 100%.

Joint Ventures to Develop and50

Joint Ventures to Develop and Market Company's Brands (Parenthetical) (Detail)	1 Months Ended
	Oct. 31, 2016	Dec. 31, 2016		Dec. 31, 2014	Mar. 31, 2014
LiNing
Business Acquisition [Line Items]
Business acquisition completion period	3 years
Equity interest acquisition commencement date	Mar. 31, 2019
LiNing | Maximum
Business Acquisition [Line Items]
Aggregate percentage of interest in newly registered company in Hong Kong	50.00%
LiNing | Minimum
Business Acquisition [Line Items]
Aggregate percentage of interest in newly registered company in Hong Kong	30.00%
LC Partners US
Business Acquisition [Line Items]
Iconix’s Investment		100.00%	[1]		50.00%
LC Partners US | Rise Partners, LLC
Business Acquisition [Line Items]
Iconix’s Investment		50.00%
Iconix Middle East
Business Acquisition [Line Items]
Iconix’s Investment		55.00%	[2]	50.00%
Iconix Middle East | Global Brands Group Asia Limited
Business Acquisition [Line Items]
Iconix’s Investment		5.00%
[1]	At formation of the joint venture in March 2014, the Company had a 50% ownership interest in LC Partners US. In December 2016, the Company entered into an agreement with Rise Partners, LLC (“Rise Partners”) to acquire the remaining 50% ownership interest in LC Partners US. As of December 31, 2016, the Company has a 100% ownership interest in this entity.
[2]	At formation of the joint venture in December 2014, the Company had a 50% ownership interest in Iconix Middle East. In December 2016, the Company irrevocably exercised its call option to acquire an additional 5% ownership interest from Global Brands Group Asia Limited (“GBG”) in order to increase the Company’s ownership interest in Iconix Middle East to 55%. Such acquisition closed in February 2017.

Changes in Carrying Amount of G

Changes in Carrying Amount of Goodwill by Segment (Detail) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Goodwill [Line Items]
Net goodwill			$ 257,095,000	$ 232,776,000
Acquisitions				59,716,000
Foreign Currency Adjustment				(265,000)
Dispositions			(14,485,000)
Impairment	$ (18,300,000)	$ (35,100,000)	(18,331,000)	(35,132,000)	$ 0
Net goodwill	224,279,000	257,095,000	224,279,000	257,095,000	232,776,000
Women's
Goodwill [Line Items]
Impairment	0	0
Women's | Operating Segments
Goodwill [Line Items]
Net goodwill			111,749,000	111,749,000
Net goodwill	111,749,000	111,749,000	111,749,000	111,749,000	111,749,000
Men's
Goodwill [Line Items]
Impairment	(18,300,000)
Men's | Operating Segments
Goodwill [Line Items]
Net goodwill			19,855,000	37,170,000
Acquisitions				14,702,000
Impairment			(18,331,000)	(32,017,000)
Net goodwill	1,524,000	19,855,000	1,524,000	19,855,000	37,170,000
Home
Goodwill [Line Items]
Impairment	0	0
Home | Operating Segments
Goodwill [Line Items]
Net goodwill			42,899,000	42,899,000
Dispositions			(14,485,000)
Net goodwill	28,414,000	42,899,000	28,414,000	42,899,000	42,899,000
Entertainment
Goodwill [Line Items]
Impairment	0	0
Entertainment | Operating Segments
Goodwill [Line Items]
Net goodwill			53,029,000	17,654,000
Acquisitions				35,375,000
Net goodwill	53,029,000	53,029,000	53,029,000	53,029,000	17,654,000
International
Goodwill [Line Items]
Impairment	0
International | Operating Segments
Goodwill [Line Items]
Net goodwill			29,563,000	23,304,000
Acquisitions				9,639,000
Foreign Currency Adjustment				(265,000)
Impairment				(3,115,000)
Net goodwill	$ 29,563,000	$ 29,563,000	$ 29,563,000	$ 29,563,000	$ 23,304,000

Goodwill and Trademarks and O52

Goodwill and Trademarks and Other Intangibles, net - Additional Information (Detail)	1 Months Ended				3 Months Ended				12 Months Ended
	Dec. 31, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2015USD ($)	Feb. 28, 2015USD ($)	Dec. 31, 2016USD ($)Segment	Dec. 31, 2015USD ($)	Jun. 30, 2015Segment	Mar. 31, 2015USD ($)Segment	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Intangible Assets by Major Class [Line Items]
Number of reportable segments | Segment					5		5	1
Non-cash impairment charge					$ 18,300,000	$ 35,100,000			$ 18,331,000	$ 35,132,000	$ 0
Impairment of intangible assets, indefinite-lived					424,900,000	402,400,000			424,890,000	402,392,000	0
Impairment of intangible assets, finite-lived									0	0	0
Amortization expense for intangible assets									1,727,000	$ 3,088,000	$ 4,530,000
Projects amortization expenses, 2017	$ 800,000				800,000				800,000
Projects amortization expenses, 2018	300,000				300,000				300,000
Projects amortization expenses, 2019	100,000				100,000				100,000
Projects amortization expenses, 2020	0				0				0
Projects amortization expenses, 2021	0				0				$ 0
Minimum
Intangible Assets by Major Class [Line Items]
Finite-lived intangible assets, useful life									1 year
Minimum | Non-compete agreements and contracts
Intangible Assets by Major Class [Line Items]
Finite-lived intangible assets, useful life									1 year
Residual value	0				0				$ 0
Maximum
Intangible Assets by Major Class [Line Items]
Finite-lived intangible assets, useful life									15 years
Maximum | Non-compete agreements and contracts
Intangible Assets by Major Class [Line Items]
Finite-lived intangible assets, useful life									15 years
Residual value	0				0				$ 0
Trademarks
Intangible Assets by Major Class [Line Items]
Residual value	0				0				$ 0
Trademarks | Sharper Image intellectual property and related assets
Intangible Assets by Major Class [Line Items]
Increase (Decrease) in indefinite-lived trademarks	(55,600,000)
Trademarks | London Fog Korea trademark
Intangible Assets by Major Class [Line Items]
Increase (Decrease) in indefinite-lived trademarks		$ (400,000)
Trademarks | Minimum
Intangible Assets by Major Class [Line Items]
Finite-lived intangible assets, useful life									10 years
Residual value	0				0				$ 0
Trademarks | Maximum
Intangible Assets by Major Class [Line Items]
Finite-lived intangible assets, useful life									15 years
Residual value	0				0				$ 0
Operating Segments | Trademarks
Intangible Assets by Major Class [Line Items]
Impairment of intangible assets, indefinite-lived					424,900,000	$ 402,400,000
PONY Brand
Intangible Assets by Major Class [Line Items]
Purchase price allocation goodwill amount				$ 14,700,000
Strawberry Shortcake Brand
Intangible Assets by Major Class [Line Items]
Purchase price allocation goodwill amount			$ 35,400,000					$ 35,400,000
Iconix China
Intangible Assets by Major Class [Line Items]
Purchase price allocation goodwill amount	9,600,000		$ 9,600,000		9,600,000			$ 9,600,000	9,600,000
Controlling interest			50.00%					50.00%
Interest acquired, including previously acquired interest			100.00%			100.00%		100.00%		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
Intangible Assets by Major Class [Line Items]
Purchase price allocation goodwill amount						$ 35,400,000				$ 35,400,000
Increase in value of indefinite-lived trademarks and licensing contracts			$ 56,200,000
Pony International, LLC.
Intangible Assets by Major Class [Line Items]
Purchase price allocation goodwill amount						14,700,000				14,700,000
Controlling interest				75.00%
Increase in value of indefinite-lived trademarks and licensing contracts				$ 32,600,000
Non-controlling interest				25.00%
Home
Intangible Assets by Major Class [Line Items]
Non-cash impairment charge					0	0
Home | Operating Segments | Trademarks
Intangible Assets by Major Class [Line Items]
Impairment of intangible assets, indefinite-lived					50,000,000	37,800,000
Men's
Intangible Assets by Major Class [Line Items]
Non-cash impairment charge					18,300,000
Men's | Operating Segments
Intangible Assets by Major Class [Line Items]
Non-cash impairment charge									18,331,000	32,017,000
Men's | Operating Segments | Trademarks
Intangible Assets by Major Class [Line Items]
Impairment of intangible assets, indefinite-lived					144,600,000	327,800,000
Women's
Intangible Assets by Major Class [Line Items]
Non-cash impairment charge					0	0
Women's | Operating Segments | Trademarks
Intangible Assets by Major Class [Line Items]
Impairment of intangible assets, indefinite-lived					31,500,000	2,200,000
Entertainment
Intangible Assets by Major Class [Line Items]
Non-cash impairment charge					0	0
Entertainment | Operating Segments | Trademarks
Intangible Assets by Major Class [Line Items]
Impairment of intangible assets, indefinite-lived					5,100,000
International
Intangible Assets by Major Class [Line Items]
Non-cash impairment charge					0
International | Operating Segments
Intangible Assets by Major Class [Line Items]
Non-cash impairment charge										$ 3,115,000
International | Operating Segments | Trademarks
Intangible Assets by Major Class [Line Items]
Impairment of intangible assets, indefinite-lived					193,700,000	$ 34,600,000
Sharper Image Brand | Home
Intangible Assets by Major Class [Line Items]
Goodwill	$ 14,500,000				$ 14,500,000				$ 14,500,000

Trademarks and Other Intangible

Trademarks and Other Intangibles, net (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Intangible Assets by Major Class [Line Items]
Gross Carrying Amount	$ 1,221,848	$ 1,711,821
Accumulated Amortization	13,605	15,297
Net Carrying Amount	1,208,243	1,696,524
Indefinite-lived trademarks and copyrights
Intangible Assets by Major Class [Line Items]
Indefinite-lived, Gross Carrying Amount	$ 1,207,131	1,691,411
Minimum
Intangible Assets by Major Class [Line Items]
Estimated Lives in Years	1 year
Maximum
Intangible Assets by Major Class [Line Items]
Estimated Lives in Years	15 years
Trademarks
Intangible Assets by Major Class [Line Items]
Finite Lived, Gross Carrying Amount	$ 8,958	14,626
Accumulated Amortization	$ 8,870	12,082
Trademarks | Minimum
Intangible Assets by Major Class [Line Items]
Estimated Lives in Years	10 years
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	$ 920	686
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	$ 4,819	4,844
Accumulated Amortization	$ 3,815	$ 2,529
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

Consolidated Entities, Joint 54

Consolidated Entities, Joint Ventures and Investments - Additional Information (Detail) ₨ in Millions	Dec. 31, 2016USD ($)	Apr. 21, 2016shares	Jul. 06, 2015USD ($)	Apr. 26, 2011USD ($)	Jun. 03, 2010USD ($)	Dec. 29, 2008USD ($)	Nov. 07, 2007USD ($)	Dec. 31, 2016USD ($)	Oct. 31, 2016USD ($)	Jul. 31, 2016USD ($)	Apr. 30, 2016USD ($)shares	Jan. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Mar. 31, 2015USD ($)	Feb. 28, 2015USD ($)	Dec. 31, 2014USD ($)	Oct. 31, 2014USD ($)	Sep. 30, 2014USD ($)	Jul. 31, 2014USD ($)	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 ($)	Feb. 28, 2013USD ($)	Dec. 31, 2012USD ($)	Jun. 30, 2012USD ($)	May 31, 2012USD ($)	May 31, 2011USD ($)	Jan. 31, 2011USD ($)	Jul. 31, 2010USD ($)	Jun. 30, 2010USD ($)	Mar. 31, 2010USD ($)	Dec. 31, 2009USD ($)	May 31, 2009USD ($)shares	Sep. 30, 2008USD ($)	Sep. 30, 2016USD ($)	Dec. 31, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2016USD ($)Multiplier	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Sep. 30, 2015	Jun. 30, 2012INR (₨)	Sep. 30, 2009USD ($)	Mar. 31, 2009
Schedule Of Investments [Line Items]
Equity earnings on joint ventures																																												$ 3,578,000	$ 5,330,000	$ 11,325,000
Redeemable non-controlling interest	$ 56,729,000							$ 56,729,000					$ 48,646,000																													$ 48,646,000		56,729,000	48,646,000
Royalty revenue																																												$ 25,042,000	30,097,000	23,905,000
Additional equity interest acquisition date																																												2017-02
Non-cash pre-tax re-measurement gain																																													49,990,000	28,898,000
Goodwill	224,279,000							224,279,000					257,095,000			$ 232,776,000																										257,095,000		$ 224,279,000	257,095,000	232,776,000
Allowance for doubtful accounts	19,400,000							19,400,000					8,400,000																													8,400,000		19,400,000	8,400,000
Additional paid-in capital	1,033,729,000							1,033,729,000					974,021,000																													974,021,000		1,033,729,000	974,021,000
Addition in non-controlling interest	119,291,000							119,291,000					125,371,000																													$ 125,371,000		119,291,000	125,371,000
Distributions from equity investments																																												4,500,000	5,954,000	7,145,000
Gain on sale of investments																																												10,164,000
Acquisition costs																																												600,000	$ 1,000,000	$ 700,000
Complex Media Inc.
Schedule Of Investments [Line Items]
Cash received in connection with sale of interest										$ 35,300,000
Additional amount held in escrow										$ 3,700,000
Period for amount held in escrow										12 months
Period following the closing date for escrow account										18 months
Gain on sale of investments																																									$ 10,200,000			10,200,000
Lee Cooper And Umbro Brands
Schedule Of Investments [Line Items]
Business acquisition total purchase price													24,700,000
Business acquisition purchase price, cash paid													$ 3,500,000
Percentage of interest sold in equity method investment													50.00%																													50.00%			50.00%
Company purchased the Umbro China and Lee Cooper brands													$ 24,700,000
Note receivable													9,400,000																													$ 9,400,000			$ 9,400,000
Business consideration payable	5,400,000							5,400,000																																				5,400,000
Adjustments to additional paid in capital of excess purchase price over non-controlling interest																																												2,200,000
Lee Cooper And Umbro Brands | Accounts Payable And Accrued Liabilities
Schedule Of Investments [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities													5,200,000																													5,200,000			5,200,000
Business consideration payable	1,700,000							1,700,000																																				1,700,000
Lee Cooper And Umbro Brands | Other Noncurrent Liabilities
Schedule Of Investments [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities													5,400,000																													5,400,000			5,400,000
Business consideration payable	3,700,000							3,700,000																																				3,700,000
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%
Iconix Middle East
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																$ 18,800,000																														$ 18,800,000
Payment received upon sale interest in subsidiary																6,300,000
Receivable for investments sold																$ 12,500,000																														12,500,000
Committed amount receivable period																24 months
Redeemable non-controlling interest	$ 19,500,000							$ 19,500,000																																				$ 19,500,000
Agreement Percentage	120.00%							120.00%																																				120.00%
Payment made to subsidiary for diligence and Market analysis																																														3,100,000
Percentage of additional equity interest to be acquired by exercising call right	5.00%							5.00%																																				5.00%
Equity method investment cash Consideration	$ 1,800,000							$ 1,800,000																																				$ 1,800,000
Increased ownership percentage	55.00%							55.00%																																				55.00%
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
Multiplier on put and call options | Multiplier																																												5.5
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
Multiplier on put and call options | Multiplier																																												5.5
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]
Controlling interest	50.00%							50.00%																																				50.00%
Business acquisition purchase price, cash paid								$ 3,300,000
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
Number of equal annual installments | Installment																					4
Company ownership interest	100.00%							100.00%																																				100.00%
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	$ 200,000							$ 200,000																$ 2,300,000																				$ 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 Israel | Call Option | Multiplier Rate One
Schedule Of Investments [Line Items]
Multiplier on put and call options | Multiplier																																												0.05
Iconix Israel | Call Option | Multiplier Rate Two
Schedule Of Investments [Line Items]
Multiplier on put and call options | Multiplier																																												6.5
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
Payment received upon sale interest in subsidiary																				$ 4,000,000					$ 7,500,000
Receivable for investments sold	3,900,000							3,900,000																	$ 4,500,000																			$ 3,900,000
Committed amount receivable period																									24 months
Redeemable non-controlling interest	22,900,000							22,900,000																																				22,900,000
Agreement Percentage																									120.00%
Price for sale of interest in a subsidiary																									$ 12,000,000
Marketing costs incurred																																													5,400,000
Due from Global Brands Group Asia Limited	3,900,000							3,900,000																																				$ 3,900,000
Consulting costs																																															$ 2,000,000
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
Guaranteed minimum distributions																		$ 5,100,000
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 | Guarantee of Business Revenue
Schedule Of Investments [Line Items]
Guaranteed minimum distributions													$ 2,500,000																													$ 2,500,000			$ 2,500,000
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 | Multiplier Rate One
Schedule Of Investments [Line Items]
Multiplier on put and call options | Multiplier																																												0.10
Iconix Southeast Asia | Two Year Call Option | Multiplier Rate Two
Schedule Of Investments [Line Items]
Multiplier on put and call options | Multiplier																																												1.15
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																									Oct. 1, 2018
Iconix Southeast Asia | Five-Year Put/Call Options | Europe
Schedule Of Investments [Line Items]
Multiplier on put and call options | Multiplier																																												5.5
Iconix Southeast Asia | Five-Year Put/Call Options | Minimum | Europe
Schedule Of Investments [Line Items]
Agreed Value	7,600,000							7,600,000																																				$ 7,600,000
Iconix Southeast Asia | Eight-Year Put/Call Options
Schedule Of Investments [Line Items]
Put/Call option period																									6 months
Put/Call option commencement date																									Oct. 1, 2021
Iconix Southeast Asia | Eight-Year Put/Call Options | Europe
Schedule Of Investments [Line Items]
Multiplier on put and call options | Multiplier																																												5.5
Iconix Southeast Asia | Eight-Year Put/Call Options | Minimum | Europe
Schedule Of Investments [Line Items]
Agreed Value	7,600,000							7,600,000																																				$ 7,600,000
Global Brands Group Asia Limited
Schedule Of Investments [Line Items]
Controlling interest													50.00%																													50.00%			50.00%
Iconix Canada
Schedule Of Investments [Line Items]
Percentage of interest sold in equity method investment																												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	5,800,000							5,800,000																				$ 8,900,000																$ 5,800,000
Committed amount receivable period																												5 years
Option to purchase Encumbered Canadian Assets description																																												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 securitization and (b) Ico Brands receipt of notice of such release.
Option to purchase Encumbered Canadian Assets price	1
Liquidated damages obligation	4,900,000							4,900,000																																				$ 4,900,000
Iconix Canada | Guarantee of Business Revenue
Schedule Of Investments [Line Items]
Royalty revenue																												$ 2,700,000
Iconix Canada | Call Option
Schedule Of Investments [Line Items]
Percentage of equity interest subject to call option																																												5.00%
Payment for the purchased call option																																												$ 1,500,000
Multiplier on put and call options | Multiplier																																												5.5
Percentage of amount obtained for options																																												5.00%
Iconix Europe
Schedule Of Investments [Line Items]
Controlling interest																							1.00%
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
Redeemable non-controlling interest	$ 14,300,000							$ 14,300,000																																				$ 14,300,000
Agreement Percentage	120.00%							120.00%																																				120.00%
Business Combination, Bargain Purchase, Revenue Recognized, Amount																							1,500,000
Preferred profit distribution to the Company																							3,000,000
Iconix Europe | Five-Year Put/Call Options
Schedule Of Investments [Line Items]
Put/Call option period																																												6 months
Put/Call option commencement date																																												Jan. 13, 2019
Multiplier on put and call options | Multiplier																																												5.5
Iconix Europe | Eight-Year Put/Call Options
Schedule Of Investments [Line Items]
Put/Call option period																																												6 months
Put/Call option commencement date																																												Jan. 13, 2022
Multiplier on put and call options | Multiplier																																												5.5
Scion
Schedule Of Investments [Line Items]
Controlling interest			50.00%
Business acquisition purchase price, cash paid			$ 6,000,000
Equity interest acquired			100.00%
Decrease in restricted cash																			$ 8,500,000
Allowance for doubtful accounts																$ 2,700,000																														2,700,000
Decrease in accounts receivable																$ 5,800,000																														$ 5,800,000
Additional paid-in capital			$ 800,000
Write down value of receivable																																										$ 3,800,000
Scion | Cost method of accounting | Variable Interest Entity, Not Primary Beneficiary
Schedule Of Investments [Line Items]
Controlling interest																																																			16.60%
Cash collateral deposited under the terms of the entity's financing agreements																							$ 11,800,000
Cash collateral released and distributed to the Scion members																																				$ 3,300,000
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
Multiplier on put and call options | Multiplier																																												6.5
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 Australia | Four Year Put And Call Option
Schedule Of Investments [Line Items]
Multiplier on put and call options | Multiplier																																												5
Iconix Lifestyle India Private Limited
Schedule Of Investments [Line Items]
Percentage of interest sold in equity method investment																															50.00%																		50.00%
Payment received upon sale interest in subsidiary																															$ 2,000,000
Receivable for investments sold																															$ 4,000,000
Committed amount receivable period																															48 months
Price for sale of interest in a subsidiary																															$ 6,000,000
Net gain recognized on sale of interest in subsidiary																																															$ 2,300,000
Iconix Lifestyle India Private Limited | Other assets - current
Schedule Of Investments [Line Items]
Receivable for investments sold	$ 1,000,000							$ 1,000,000																																				$ 1,000,000
Galore Media, Inc.
Schedule Of Investments [Line Items]
Equity ownership percentage											11.00%
Maximum marketing service agreed to be purchased in FY 2016											$ 500,000
Galore Media, Inc. | Series A Preferred Stock
Schedule Of Investments [Line Items]
Shares purchased | shares											50,050
Shares purchased, value											$ 500,000
Investment owned, additional shares received upon exercise of warrants. | shares		46,067
Preferred Stock, Participation Rights																																												The Series A Preferred Stock carries voting rights, and the holders of the Series A Preferred Stock have the collective right to appoint one of five members of the Board of Directors of Galore as long as there are at least 48,000 Series A Preferred Shares outstanding.
Minimum number of preferred shares outstanding for holders to have collective right to appoint one of five members of board of directors | shares											48,000
Iconix China
Schedule Of Investments [Line Items]
Controlling interest														50.00%																													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%	100.00%																												100.00%	100.00%		100.00%
Goodwill	9,600,000							9,600,000						$ 9,600,000																													$ 9,600,000	$ 9,600,000
Revenues																																													$ 600,000
Selling, general and administrative expenses period increase																																													1,000,000
Equity earnings on joint ventures																																													2,300,000
Investments in private companies	38,870,000							38,870,000					$ 38,900,000																													$ 38,900,000		38,870,000	38,900,000
Company purchased the Umbro China and Lee Cooper brands																																													20,400,000
Non-cash pre-tax re-measurement gain																																											50,000,000	49,990,000
Goodwill	9,639,000							9,639,000																																				$ 9,639,000
Strawberry Shortcake
Schedule Of Investments [Line Items]
Business acquisition purchase price, cash paid														105,000,000																															95,000,000
Goodwill													35,400,000																													35,400,000			35,400,000
Revenues																																													7,900,000
Quarterly installment period																																												2 years
Goodwill														35,375,000																													35,375,000
Strawberry Shortcake | Notes Receivable
Schedule Of Investments [Line Items]
Notes receivable principal amount														10,000,000																													10,000,000
Pony International, LLC.
Schedule Of Investments [Line Items]
Controlling interest															75.00%
Business acquisition purchase price, cash paid															$ 37,000,000																														37,000,000
Goodwill													$ 14,700,000																													$ 14,700,000			14,700,000
Revenues																																													$ 2,000,000
Percentage of minority interest in subsidiary															25.00%
Goodwill															$ 14,702,000
Artful Dodger | Scion
Schedule Of Investments [Line Items]
Business acquisition purchase price, cash paid							$ 15,000,000
BBC Ice Cream LLC
Schedule Of Investments [Line Items]
Controlling interest			50.00%
BBC Ice Cream LLC | Scion
Schedule Of Investments [Line Items]
Proceeds from sale of acquisition												$ 3,500,000
Artful Holdings LLC
Schedule Of Investments [Line Items]
Controlling interest			100.00%
Novel
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
Novel | Iconix China
Schedule Of Investments [Line Items]
Business acquisition purchase price, cash paid														40,400,000
Offset of accounts receivable														1,269,000																													$ 1,269,000
Rise Partners, LLC
Schedule Of Investments [Line Items]
Irrevocable payment to third party								2,000,000
LF Centennial Limited | Iconix Southeast Asia
Schedule Of Investments [Line Items]
Cost of brand strategy services																									$ 500,000
Number of installments | Installment																									4
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
Hong Kong MH Umbro International Co. Limited
Schedule Of Investments [Line Items]
Business acquisition purchase price, cash paid										$ 25,000,000
Business acquisition completion period										4 years
Equity ownership percentage										50.00%
Hong Kong MH Umbro International Co. Limited | Maximum
Schedule Of Investments [Line Items]
Aggregate percentage of interest in newly registered company in Hong Kong										50.00%
LiNing
Schedule Of Investments [Line Items]
Business acquisition completion period									3 years
Equity Interest Acquisition Commencement Date									Mar. 31, 2019
Equity Interest Sale Cash Consideration On Commencement Date									$ 5,400,000
LiNing | Maximum
Schedule Of Investments [Line Items]
Aggregate percentage of interest in newly registered company in Hong Kong									50.00%
Aggregate Cash Consideration Payment Increase									$ 8,600,000
LiNing | Minimum
Schedule Of Investments [Line Items]
Aggregate percentage of interest in newly registered company in Hong Kong									30.00%
Iconix China
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
American Greetings Corporation | Strawberry Shortcake
Schedule Of Investments [Line Items]
Business acquisition purchase price, cash paid														$ 95,000,000
Iconix Brands Lp | Call Option
Schedule Of Investments [Line Items]
Percentage of equity interest subject to call option																																												5.00%
Payment for the purchased call option																																												$ 600,000
Multiplier on put and call options | Multiplier																																												5.5
Percentage of amount obtained for options																																												5.00%
Iconix Latin America
Schedule Of Investments [Line Items]
Controlling interest																						50.00%
Business acquisition purchase price, cash paid																						$ 42,000,000
Equity interest acquired																						100.00%
Goodwill																						$ 1,100,000
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
Non-cash pre-tax re-measurement gain																						34,748,000
Goodwill																						$ 1,130,000
Hydraulic IP Holdings
Schedule Of Investments [Line Items]
Controlling interest																51.00%																														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%																														49.00%
NGX LLC
Schedule Of Investments [Line Items]
Controlling interest																	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%
Alberta ULC
Schedule Of Investments [Line Items]
Controlling interest																													51.00%
Business acquisition purchase price, cash paid																													$ 76,500,000
Buffalo International Unlimited Liability Corporation
Schedule Of Investments [Line Items]
Percentage of minority interest in subsidiary																													49.00%
Goodwill																													$ 7,131,000
Note receivable																													$ 36,900,000
Buffalo International Unlimited Liability Corporation | Other assets - current
Schedule Of Investments [Line Items]
Receivable for investments sold	$ 2,500,000							$ 2,500,000																																				$ 2,500,000
Modern Amusement
Schedule Of Investments [Line Items]
Controlling interest																														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
Controlling interest					80.00%
Business acquisition purchase price, cash paid					$ 172,100,000
Hardy Way
Schedule Of Investments [Line Items]
Controlling interest				85.00%																																			50.00%
Business acquisition total purchase price				$ 62,000,000																																			$ 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
Hardy Way | Addition capital
Schedule Of Investments [Line Items]
Business acquisition purchase price, common stock issued, value																																							$ 1,000,000
Scion BBC LLC | BBC Ice Cream LLC
Schedule Of Investments [Line Items]
Controlling interest																																50.00%
Business acquisition purchase price, cash paid																																$ 3,500,000
Umbro China Limited
Schedule Of Investments [Line Items]
Increased ownership percentage	95.00%							95.00%																																				95.00%
Umbro China Limited | Hong Kong MH Umbro International Co. Limited
Schedule Of Investments [Line Items]
Proceeds from sale of interest										$ 2,500,000
Percentage of interest sold										5.00%
Addition in non-controlling interest	$ 1,800,000							$ 1,800,000																																				$ 1,800,000
Reliance Brands Limited
Schedule Of Investments [Line Items]
Additional amount agreed to be contributed as working capital																															$ 500,000																		₨ 25
MG Icon
Schedule Of Investments [Line Items]
Controlling interest																																					50.00%
Business acquisition total purchase price																																					$ 20,000,000
Business consideration payable																																					3,000,000
Acquisition of interest in MG Icon																																					$ 4,000,000
Distributions from equity investments																																												21,700,000
MG Icon | 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%																						11.80%

Reconciliation of Consideration

Reconciliation of Consideration Paid and Estimated Fair Value of Assets Acquired (Detail) - USD ($) $ in Thousands	1 Months Ended				3 Months Ended	12 Months Ended
	Mar. 31, 2015	Feb. 28, 2015	Feb. 28, 2014	Jan. 31, 2014	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Gain on re-measurement of initial equity investment							$ 49,990	$ 28,898
Goodwill						$ 224,279	257,095	$ 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
Less: note receivable owed to the Company			(1,695)
Add: accrued distributions due to New Brands			997
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
Working capital deficit			(676)
Goodwill			1,130
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net			85,396
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
Working capital deficit				(77)
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net				$ 27,600
Licensing contracts | Iconix Latin America
Business Acquisition [Line Items]
Finite intangible assets			$ 700
Pony International, LLC.
Business Acquisition [Line Items]
Business acquisition purchase price, cash paid		$ 37,000					37,000
Fair Value of non-controlling interest		12,333
Trademarks		32,381
Accounts receivable		2,000
Goodwill		14,702
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net		49,333
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
Fair Value of non-controlling interest	57,372				$ 57,372	57,372
Book value of Company equity investment prior to 2015 Buy-out						7,382
Gain on re-measurement of initial equity investment					50,000	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	38,900
Cash						20,184
Other assets						5,997
Accrued expenses						(447)
Goodwill						9,639
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net						$ 114,744
Iconix China | Novel
Business Acquisition [Line Items]
Business acquisition purchase price, cash paid	40,400
Shares issued	15,703				15,703
Offset of accounts receivable	1,269				1,269
Strawberry Shortcake
Business Acquisition [Line Items]
Business acquisition purchase price, cash paid	105,000						$ 95,000
Trademarks	55,761				55,761
Accounts receivable	3,397				3,397
Goodwill	35,375				35,375
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net	95,000				95,000
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				$ 467

Reconciliation of Considerati56

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

Consolidated Entities, Joint 57

Consolidated Entities, Joint Ventures and Investments - Equity Method Investments (Detail) - Iconix China $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Schedule Of Investments [Line Items]
Value of Investment	$ 26,836
Candies Shanghai Fashion Co., Ltd.
Schedule Of Investments [Line Items]
Brands Placed	Candie’s
Ownership by Iconix China	20.00%
Value of Investment	$ 10,651
Shanghai MuXiang Apparel & Accesory Co. Limited
Schedule Of Investments [Line Items]
Brands Placed	Marc Ecko
Ownership by Iconix China	15.00%
Value of Investment	$ 2,270
Bai Shi Kou International (Qingdao) Home Products Co. Ltd.
Schedule Of Investments [Line Items]
Brands Placed	Royal Velvet
Ownership by Iconix China	20.00%
Value of Investment	$ 383
Ningbo Material Girl Fashion Co., Ltd
Schedule Of Investments [Line Items]
Brands Placed	Material Girl
Ownership by Iconix China	20.00%
Value of Investment	$ 2,691
Ai Xi Enterprise (Shanghai) Co. Limited
Schedule Of Investments [Line Items]
Brands Placed	Ecko Unltd
Ownership by Iconix China	20.00%
Value of Investment	$ 10,841

Schedule of Gains on Sale of Tr

Schedule of Gains on Sale of Trademarks, net (Detail) - USD ($) $ in Thousands		1 Months Ended	12 Months Ended
		Jun. 30, 2014	Dec. 31, 2016	Dec. 31, 2014
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Total gains (losses) on sales of trademarks			$ 38,104	$ 6,399
Sharper Image-Ecommerce/Domain Name
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Total gains (losses) on sales of trademarks		$ 6,400		$ 6,399	[1]
BBC and Ice Cream brands
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Total gains (losses) on sales of trademarks	[2]		(593)
Badgley Mischka Intellectual Property and Related Assets
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Total gains (losses) on sales of trademarks	[3]		11,812
Ed Hardy China Trademark
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Total gains (losses) on sales of trademarks	[4]		(1,950)
London Fog Korea trademark
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Total gains (losses) on sales of trademarks	[5]		575
Interest in Badgley Mischka China trademark
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Total gains (losses) on sales of trademarks	[6]		147
Sharper Image intellectual property and related assets
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Total gains (losses) on sales of trademarks	[7]		$ 28,113
[1]	In June 2014, the Company sold the exclusive right to the “sharperimage.com” domain name and Sharper Image trademark in connection with the operation of a branded website and catalog distribution in specified jurisdictions. The Company recognized a gain of $6.4 million as a result of this transaction.
[2]	In January 2016, the Company sold its interest in the BBC and Ice Cream brands for $3.5 million in cash. The Company recognized a loss of $0.6 million as a result of this transaction.
[3]	In February 2016, the Company sold its rights to the Badgley Mischka intellectual property and related assets to Titan Industries, Inc. in partnership with the founders, Mark Badgley and James Mischka, and the apparel license MJCLK LLC for $13.8 million in cash. The Company recognized a gain of $11.6 million as a result of this transaction. The $11.6 million gain represented the sale of the Badgley Mischka intellectual property and related assets within the United States, Greater China, Israel and Latin America territories. The Badgley Mischka intellectual property and related assets within other foreign territories is owned by certain of the Company’s joint venture entities and required the Company to negotiate and finalize the sale of the intellectual property with its respective joint venture partners. As a result, in June 2016, the Company recognized an additional gain of approximately $0.2 million upon receipt of cash associated with the sale of the Badgley Mischka intellectual property and related assets which was previously owned by the Iconix Australia joint venture resulting in an aggregate gain on sale of the brand of $11.8 million.
[4]	In April 2016, the Company sold its interest in TangLi International, Ltd. (Ed Hardy China) for $11.4 million in cash. The Company recognized a loss of $1.9 million as a result of this transaction.
[5]	In June 2016, the Company sold its rights to the London Fog intellectual property in the South Korea territory to NS International Limited for 1.1 billion Korean Won (approximately $1.0 million) in cash. The Company recognized a gain of approximately $0.6 million as a result of this transaction.
[6]	In September 2016, the Company sold its interest in certain Badgley Mischka trademarks for shoes and handbags in respect of the Greater China territory for $1.2 million in cash. The Company recognized a gain of $0.1 million as a result of this transaction.
[7]	In December 2016, the Company sold the rights to the Sharper Image intellectual property and related assets to 360 Holdings, Inc. for $100.0 million in cash (of which $1.8 million is being held in escrow for the sale of the Sharper Image intellectual property in the Company’s international joint ventures). The Company recognized a gain of $28.1 million as a result of this transaction.

Gains on Sale of Trademarks, 59

Gains on Sale of Trademarks, net - Additional Information (Detail) $ in Thousands, ₩ in Billions

1 Months Ended

12 Months Ended

Dec. 31, 2016USD ($)

Sep. 30, 2016USD ($)

Jun. 30, 2016USD ($)

Jun. 30, 2016KRW (₩)

Apr. 30, 2016USD ($)

Feb. 29, 2016USD ($)

Jan. 31, 2016USD ($)

Jun. 30, 2014USD ($)

Dec. 31, 2016USD ($)

Dec. 31, 2014USD ($)

Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]

Net gains (losses) on sale of trademarks

$ 38,104

$ 6,399

Sharper Image-Ecommerce/Domain Name

Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]

Net gains (losses) on sale of trademarks

$ 6,400

$ 6,399

[1]

BBC and Ice Cream brands

Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]

Net gains (losses) on sale of trademarks

[2]

(593)

Proceeds from sale of interest

$ 3,500

3,500

Badgley Mischka Intellectual Property / MJCLK Apparel License

Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]

Proceeds from sale of rights

$ 13,800

14,000

Badgley Mischka Intellectual Property / MJCLK Apparel License | UNITED STATES

Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]

Net gains (losses) on sale of trademarks

11,600

Badgley Mischka Intellectual Property and Related Assets | Foreign Territories

Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]

Net gains (losses) on sale of trademarks

200

Badgley Mischka Intellectual Property and Related Assets

Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]

Net gains (losses) on sale of trademarks

[3]

11,812

Ed Hardy China Trademark

Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]

Net gains (losses) on sale of trademarks

[4]

(1,950)

Proceeds from sale of rights

$ 11,400

London Fog Korea trademark

Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]

Net gains (losses) on sale of trademarks

[5]

575

Proceeds from sale of rights

$ 1,000

₩ 1.1

Interest in Badgley Mischka China trademark

Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]

Net gains (losses) on sale of trademarks

[6]

147

Proceeds from sale of interest

$ 1,200

Sharper Image intellectual property and related assets

Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]

Net gains (losses) on sale of trademarks

[7]

$ 28,113

Proceeds from sale of rights

$ 100,000

Held in escrow for sale of property

$ 1,800

[1]

In June 2014, the Company sold the exclusive right to the “sharperimage.com” domain name and Sharper Image trademark in connection with the operation of a branded website and catalog distribution in specified jurisdictions. The Company recognized a gain of $6.4 million as a result of this transaction.

[2]

In January 2016, the Company sold its interest in the BBC and Ice Cream brands for $3.5 million in cash. The Company recognized a loss of $0.6 million as a result of this transaction.

[3]

In February 2016, the Company sold its rights to the Badgley Mischka intellectual property and related assets to Titan Industries, Inc. in partnership with the founders, Mark Badgley and James Mischka, and the apparel license MJCLK LLC for $13.8 million in cash. The Company recognized a gain of $11.6 million as a result of this transaction. The $11.6 million gain represented the sale of the Badgley Mischka intellectual property and related assets within the United States, Greater China, Israel and Latin America territories. The Badgley Mischka intellectual property and related assets within other foreign territories is owned by certain of the Company’s joint venture entities and required the Company to negotiate and finalize the sale of the intellectual property with its respective joint venture partners. As a result, in June 2016, the Company recognized an additional gain of approximately $0.2 million upon receipt of cash associated with the sale of the Badgley Mischka intellectual property and related assets which was previously owned by the Iconix Australia joint venture resulting in an aggregate gain on sale of the brand of $11.8 million.

[4]

In April 2016, the Company sold its interest in TangLi International, Ltd. (Ed Hardy China) for $11.4 million in cash. The Company recognized a loss of $1.9 million as a result of this transaction.

[5]

In June 2016, the Company sold its rights to the London Fog intellectual property in the South Korea territory to NS International Limited for 1.1 billion Korean Won (approximately $1.0 million) in cash. The Company recognized a gain of approximately $0.6 million as a result of this transaction.

[6]

In September 2016, the Company sold its interest in certain Badgley Mischka trademarks for shoes and handbags in respect of the Greater China territory for $1.2 million in cash. The Company recognized a gain of $0.1 million as a result of this transaction.

[7]

In December 2016, the Company sold the rights to the Sharper Image intellectual property and related assets to 360 Holdings, Inc. for $100.0 million in cash (of which $1.8 million is being held in escrow for the sale of the Sharper Image intellectual property in the Company’s international joint ventures). The Company recognized a gain of $28.1 million as a result of this transaction.

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Mar. 18, 2013
Impaired Long Lived Assets Held And Used [Line Items]
Impairment of long-lived assets	$ 0	$ 0	$ 0
Fair value of available for sale securities	1,900,000	3,900,000
Decrease in fair value of available for sale securities	$ (1,990,000)	$ (703,000)
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		Dec. 31, 2016	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Long-term debt, including current portion, Carrying Amount	[1]	$ 1,254,160	$ 1,449,392
Long-term debt, including current portion, Fair Value	[1]	$ 1,228,324	$ 1,240,244
[1]	Carrying amounts include aggregate unamortized debt discount and debt issuance costs.

Net Carrying Amount of Debt (De

Net Carrying Amount of Debt (Detail) - USD ($) $ in Thousands		Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Total debt	[1]	$ 1,254,160	$ 1,449,392
Unamortized debt issuance costs	[2]	(20,048)	(15,016)
Less current maturities		160,435	61,123
Total long-term debt		1,093,725	1,388,269
Senior Secured Notes
Debt Instrument [Line Items]
Total debt		651,784	712,907
Less current maturities		95,300	95,300
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Debt Instrument [Line Items]
Total debt	[3]	277,518	357,453
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016
Debt Instrument [Line Items]
Total debt	[4]		294,048
Variable Funding Notes
Debt Instrument [Line Items]
Total debt		100,000	$ 100,000
Senior Secured Term Loan
Debt Instrument [Line Items]
Total debt	[5]	$ 244,906
[1]	Carrying amounts include aggregate unamortized debt discount and debt issuance costs.
[2]	During the first quarter of FY 2016, the Company retrospectively adopted ASU 2015-03, “Simplifying the Presentation of Debt Issuance Costs”. Refer to Note 1 for further details.
[3]	During FY 2016, the Company repurchased a total of $104.9 million par value (of which $51.7 million and $53.2 million were purchased in June 2016 and July 2016, respectively) of the 1.50% Convertible Notes. See below for further details.
[4]	In April 2016, the Company repurchased $143.9 million par value of the 2.50% Convertible Notes. Upon maturity of the notes on June 1, 2016, the Company repaid the remaining outstanding balance of $156.1 million in cash. See below for further details.
[5]	In December 2016, the Company made a mandatory principal prepayment of $28.7 million on its Senior Secured Term Loan. See below for further details.

Net Carrying Amount of Debt (Pa

Net Carrying Amount of Debt (Parenthetical) (Detail) - USD ($) $ in Millions	Jun. 01, 2016	Mar. 07, 2016	Mar. 18, 2013	Dec. 31, 2016	Jul. 31, 2016	Jun. 30, 2016	Apr. 30, 2016	Apr. 04, 2016	Dec. 31, 2015	Dec. 31, 2014	May 23, 2011
Convertible Notes | 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%
Debt instrument, par value of notes repurchased				$ 104.9	$ 53.2	$ 51.7
Debt instrument, maturity date			Mar. 15, 2018
Convertible Notes | 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%	2.50%
Debt instrument, par value of notes repurchased							$ 143.9
Repayment of remaining outstanding balance of convertible notes upon maturity	$ 156.1
Debt instrument, maturity date				Jun. 1, 2016
Senior Secured Term Loan
Debt Instrument [Line Items]
Debt instrument, maturity date		Mar. 7, 2021
Debt instrument, annual principal prepayment				$ 28.7

Debt Arrangements - Additional

Debt Arrangements - Additional Information (Detail)		Jun. 01, 2016USD ($)	Apr. 04, 2016USD ($)	Mar. 07, 2016USD ($)	Mar. 18, 2013USD ($)d$ / sharesshares	Mar. 13, 2013USD ($)$ / sharesshares	Mar. 12, 2013$ / shares	Nov. 29, 2012USD ($)	May 23, 2011USD ($)	Jan. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Apr. 30, 2016USD ($)	Feb. 28, 2015USD ($)	Jul. 31, 2014USD ($)	Mar. 31, 2013USD ($)	Dec. 31, 2016USD ($)shares	Dec. 31, 2015USD ($)shares	Dec. 31, 2014USD ($)shares	Dec. 31, 2013USD ($)shares	Dec. 31, 2012USD ($)shares	Dec. 31, 2011USD ($)shares	Dec. 31, 2016USD ($)shares	Jul. 31, 2016USD ($)	Jun. 30, 2016USD ($)	Jan. 07, 2016$ / shares	Jun. 21, 2013USD ($)
Debt Instrument [Line Items]
Net proceeds received from issuance of debt																$ 300,000,000
Payments of securitized financing transaction																35,754,000	$ 496,000
Payment for the acquisition of Brand																427,000	438,000	$ 915,000
Payment of long-term debt																253,490,000	61,124,000	62,856,000
Current portion of long-term debt											$ 160,435,000					160,435,000	61,123,000					$ 160,435,000
Restricted cash											177,269,000					177,269,000	49,544,000					177,269,000
Long term debt	[1]										1,254,160,000					1,254,160,000	1,449,392,000					$ 1,254,160,000
Non cash additional interest expense on convertible notes																21,745,000	$ 31,455,000	$ 29,616,000
Debt instrument, cash paid to repurchase convertible notes																178,973,000
Repurchase of equity portion of convertible notes																1,164,000
Number of shares repurchased | shares																	360,000	4,994,578	15,812,566	7,185,257	1,150,000	29,502,401
Cost of shares repurchased																5,153,000	$ 12,391,000	$ 193,434,000	$ 436,419,000	$ 125,341,000	$ 19,138,000	$ 786,723,000
Loss on extinguishment of debt																(5,903,000)
Minimum
Debt Instrument [Line Items]
Selling price per share of common stock | $ / shares																									$ 4.53
Maximum
Debt Instrument [Line Items]
Selling price per share of common stock | $ / shares																									$ 59.08
MG Icon
Debt Instrument [Line Items]
Equity ownership percentage								50.00%
Peanuts Worldwide
Debt Instrument [Line Items]
Joint venture ownership percentage								80.00%
Hardy Way
Debt Instrument [Line Items]
Joint venture ownership percentage								85.00%
Zoo York brand
Debt Instrument [Line Items]
Ownership Percentage								100.00%
IBG Borrower
Debt Instrument [Line Items]
Equity ownership percentage				35.00%
Termination of license generating with minimum royalty guarantees											5,000,000					$ 5,000,000						5,000,000
Premium percentage of aggregate principal amount first two years loan				3.00%
Premium percentage of aggregate principal amount third year loan				3.00%
Premium percentage of aggregate principal amount fourth year loan				1.00%
IBG Borrower | Minimum
Debt Instrument [Line Items]
Asset coverage ratio, minimum				1.25%
IBG Borrower | Maximum
Debt Instrument [Line Items]
Leverage ratio				4.50%
Ice Cream Trademarks
Debt Instrument [Line Items]
Equity ownership percentage																										50.00%
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
Debt instrument, frequency of payment																quarterly
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					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
Debt instrument, frequency of payment																quarterly
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											751,800,000					$ 751,800,000	812,900,000					751,800,000
Debt Instrument anticipated repayment year and month								2020-01
Additional interest rate								5.00%
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
Payment of long-term debt														$ 1,600,000
Current portion of long-term debt											95,300,000					$ 95,300,000	95,300,000					95,300,000
Restricted cash											112,400,000					112,400,000	48,700,000					112,400,000
Cash interest expense for convertible notes																33,600,000	34,800,000	$ 35,200,000
Long term debt											651,784,000					651,784,000	$ 712,907,000					651,784,000
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Debt Instrument [Line Items]
Principal amount of long term debt					$ 400,000,000						$ 295,100,000					$ 295,100,000						$ 295,100,000
Debt instrument, interest rate, stated percentage					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																$ 5,200,000	$ 6,000,000	$ 6,000,000
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
Long term debt	[2]										$ 277,518,000					$ 277,518,000	357,453,000					$ 277,518,000
Non cash additional interest expense on convertible notes																14,600,000	16,200,000	$ 15,300,000
Debt instrument, par value of notes repurchased											104,900,000					104,900,000						104,900,000	$ 53,200,000	$ 51,700,000
Debt instrument, cash paid to repurchase convertible notes																36,700,000
Debt instrument, gain (loss) on repurchase of convertible notes																9,600,000
Repurchase of equity portion of convertible notes																1,200,000
Number of shares repurchased | shares					2,964,000
Cost of shares repurchased					$ 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					$ 5,600,000					$ 5,600,000	$ 13,000,000					$ 5,600,000
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018 | Common Stock
Debt Instrument [Line Items]
Debt instrument, shares issued to repurchase convertible notes | shares																7,400,000
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018 | Scenario 1
Debt Instrument [Line Items]
Debt instrument, convertible, threshold trading days | d					20
Debt instrument, convertible, threshold consecutive trading days					30 days
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
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018 | Scenario 2
Debt Instrument [Line Items]
Debt instrument, convertible, threshold trading days | d					5
Debt instrument, convertible, threshold consecutive trading days					5 days
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018 | Minimum
Debt Instrument [Line Items]
Percentage of closing price to trigger debt conversion					130.00%
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018 | Maximum
Debt Instrument [Line Items]
Percentage of closing price to trigger debt conversion					98.00%
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016
Debt Instrument [Line Items]
Principal amount of long term debt									$ 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																$ 3,000,000	$ 7,500,000	$ 7,500,000
Debt instrument, maturity date																Jun. 1, 2016
Long term debt	[3]																294,048,000
Non cash additional interest expense on convertible notes																$ 4,500,000	12,700,000	$ 11,900,000
Debt instrument, par value of notes repurchased												$ 143,900,000
Debt instrument, cash paid to repurchase convertible notes												$ 145,600,000
Debt instrument, gain (loss) on repurchase of convertible notes																(1,200,000)
Repayment of remaining outstanding balance of convertible notes upon maturity		$ 156,100,000
Senior Secured Term Loan
Debt Instrument [Line Items]
Principal amount of long term debt				$ 300,000,000							$ 263,700,000					263,700,000						$ 263,700,000
Cash interest expense for convertible notes																25,600,000	$ 0
Debt instrument, maturity date				Mar. 7, 2021
Long term debt	[4]										244,906,000					244,906,000						244,906,000
Margin applied to LIBOR				10.00%
Net proceeds received from issuance of debt			$ 264,200,000
Percentage of principal debt amortization				5.00%
Asset coverage ratio, minimum				165.00%
Interest rate increase additional per annum				3.00%
Payment of unpaid principal and accrued interest of lenders				50.00%
Debt instrument, annual principal prepayment											28,700,000					28,700,000						28,700,000
Premium prepayment of aggregate principal amount											4,300,000
Debt issue discount costs											2,100,000
Deferred financing costs											1,000,000					1,000,000						1,000,000
Loss on extinguishment of debt											7,400,000
Senior Secured Term Loan | Subsequent Event
Debt Instrument [Line Items]
Voluntary prepayment amount										$ 23,000,000
Additional mandatory prepayment amount										23,500,000
Voluntary prepayment premium										3,400,000
Additional mandatory prepayment premium										$ 3,400,000
Senior Secured Term Loan | Accounts Payable And Accrued Liabilities
Debt Instrument [Line Items]
Accrued Expenses											$ 6,800,000					6,800,000						$ 6,800,000
Senior Secured Term Loan | Loss on Extinguishment of Debt
Debt Instrument [Line Items]
Loss on extinguishment of debt																$ 6,800,000
Senior Secured Term Loan | LIBOR
Debt Instrument [Line Items]
LIBOR floor				1.50%
Senior Secured Term Loan | IBG Borrower
Debt Instrument [Line Items]
Percentage of principal debt amortization				25.00%
Asset coverage ratio, minimum				1.25%
Principals of debt amortization terms																Borrowings under the Senior Secured Term Loan amortize yearly at 5% of principal as long as the applicable asset coverage ratio, as defined in the Credit Agreement, remains greater than or equal to 1.65:1.00 as of the end of each fiscal quarter and IBG Borrower timely delivers a compliance certificate to Cortland after each fiscal quarter. If IBG Borrower’s asset coverage ratio measured as of the end of a certain fiscal quarter is 1.25:1.00 or greater but less than 1.45:1.00, or 1.45:1.00 or greater but less than 1.65:1.00, IBG Borrower will be obligated to pay during the subsequent quarter amortization at 25% per annum, or 15% per annum, respectively. IBG Borrower will also pay amortization at 25% per annum if it fails to timely deliver a compliance certificate to Cortland after each fiscal quarter.
Asset coverage ratio, maximum - Range one				1.45%
Asset coverage ratio, minimum - Range two				1.45%
Asset coverage ratio, maximum - Range two				1.65%
Percentage of principal debt amortization - Range two				15.00%
Percentage of principal debt amortization on default				25.00%
[1]	Carrying amounts include aggregate unamortized debt discount and debt issuance costs.
[2]	During FY 2016, the Company repurchased a total of $104.9 million par value (of which $51.7 million and $53.2 million were purchased in June 2016 and July 2016, respectively) of the 1.50% Convertible Notes. See below for further details.
[3]	In April 2016, the Company repurchased $143.9 million par value of the 2.50% Convertible Notes. Upon maturity of the notes on June 1, 2016, the Company repaid the remaining outstanding balance of $156.1 million in cash. See below for further details.
[4]	In December 2016, the Company made a mandatory principal prepayment of $28.7 million on its Senior Secured Term Loan. See below for further details.

Details of One Point Five Zero

Details of One Point Five Zero Percent Convertible Notes Reflected on Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands		Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Long-term debt, including current portion, Carrying Amount	[1]	$ 1,254,160	$ 1,449,392
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Debt Instrument [Line Items]
Equity component carrying amount		48,767	49,931
Unamortized discount		17,531	42,547
Long-term debt, including current portion, Carrying Amount	[2]	$ 277,518	$ 357,453
[1]	Carrying amounts include aggregate unamortized debt discount and debt issuance costs.
[2]	During FY 2016, the Company repurchased a total of $104.9 million par value (of which $51.7 million and $53.2 million were purchased in June 2016 and July 2016, respectively) of the 1.50% Convertible Notes. See below for further details.

Company's Debt Maturities on Ca

Company's Debt Maturities on Calendar Year Basis (Detail) $ in Thousands	Dec. 31, 2016USD ($)
Debt Instrument [Line Items]
Total	$ 1,274,208
2,017	160,435
2,018	450,203
2,019	72,685
2,020	72,685
2,021	192,359
Thereafter	325,841
Senior Secured Notes
Debt Instrument [Line Items]
Total	651,784
2,017	95,203
2,018	57,685
2,019	57,685
2,020	57,685
2,021	57,685
Thereafter	325,841
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Debt Instrument [Line Items]
Total	277,518	[1]
2,018	277,518	[1]
Variable Funding Notes
Debt Instrument [Line Items]
Total	100,000
2,018	100,000
Senior Secured Term Loan
Debt Instrument [Line Items]
Total	244,906	[2]
2,017	65,232	[2]
2,018	15,000	[2]
2,019	15,000	[2]
2,020	15,000	[2]
2,021	$ 134,674	[2]
[1]	Reflects the net debt carrying amount of the 1.50% Convertible Notes in the consolidated balance sheet as of December 31, 2016, in accordance with accounting for convertible notes. The principal amount owed to the holders of the 1.50% Convertible Notes is $295.1 million.
[2]	Reflects the net debt carrying amount, effected by the outstanding balance of the original issue discount, in the consolidated balance sheet as of December 31, 2016. The actual principal outstanding balance of the Senior Secured Term Loan is $263.7 million as of December 31, 2016.

Company's Debt Maturities on 67

Company's Debt Maturities on Calendar Year Basis (Parenthetical) (Detail) - USD ($) $ in Millions	Dec. 31, 2016	Mar. 07, 2016	Dec. 31, 2015	Dec. 31, 2014	Mar. 18, 2013
Convertible Notes | 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	$ 295.1				$ 400
Senior Secured Term Loan
Debt Instrument [Line Items]
Principal amount of long term debt	$ 263.7	$ 300

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail) - USD ($)

Feb. 23, 2016

Jan. 07, 2016

Aug. 15, 2012

Aug. 13, 2009

Feb. 28, 2014

Jul. 31, 2013

Feb. 28, 2013

Oct. 31, 2011

Mar. 31, 2016

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2013

Nov. 04, 2016

Apr. 04, 2016

Mar. 18, 2013

May 23, 2011

Class Of Stock [Line Items]

Weighted average contractual term of awards outstanding and exercisable

2 years 6 months

1 year 8 months 27 days

1 year 5 months 5 days

Options vested

0

0

0

Options granted

0

0

0

Cash received from option exercise under all share-based payment arrangements

$ 0

$ 300,000

$ 10,100,000

Tax benefit from share based payment arrangement

0

100,000

$ 10,700,000

Aggregate intrinsic value of options exercised

0

0

40,100,000

Aggregate intrinsic value of options outstanding

0

0

3,000,000

Aggregate intrinsic value of options exercisable

0

0

3,000,000

Value of common stock shares repurchased in connection with net share settlement of restricted stock grants and option exercises

$ 620,000

$ 12,359,000

$ 19,179,000

Grant date fair value of award issued

$ 4.25

Mr. Haugh

Class Of Stock [Line Items]

Grant date fair value of award issued

$ 5.75

Warrant

Class Of Stock [Line Items]

Weighted average contractual term of awards outstanding and exercisable

1 year 9 months 4 days

2 years 9 months 4 days

3 years 9 months 4 days

Exercised

0

0

170,000

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%

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%

Stock Options

Class Of Stock [Line Items]

Compensation expense related to stock grants

$ 0

$ 0

$ 0

Restricted Stock

Class Of Stock [Line Items]

Compensation expense related to stock grants

$ 6,800,000

$ 11,400,000

$ 18,500,000

Share based compensation awards granted in period

2,123,971

355,588

256,480

Share based compensation awards granted in period, fair market value

$ 11,400,000

$ 7,200,000

$ 10,400,000

Compensation cost not yet recognized

$ 7,100,000

Compensation cost not yet recognized, period for recognition

2 years

Value of common stock shares repurchased in connection with net share settlement of restricted stock grants and option exercises

$ 600,000

$ 15,500,000

$ 16,000,000

Restricted Stock | Maximum

Class Of Stock [Line Items]

Share based compensation awards vesting period

5 years

Retention Stock

Class Of Stock [Line Items]

Compensation expense related to stock grants

$ 1,900,000

Share based compensation awards vesting period

3 years

Share based compensation awards granted in period

7,500,000

Share based compensation awards granted in period, value

$ 1,300,000

PSUs

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

Omnibus Incentive Plan 2016

Class Of Stock [Line Items]

Common stock reserved for issuance

2,400,000

2016 Plan

Class Of Stock [Line Items]

Common stock reserved for issuance

2,112,675

Previous Plan

Class Of Stock [Line Items]

Common stock reserved for issuance

0

Long Term Incentive Compensation

Class Of Stock [Line Items]

Share based compensation awards granted in period

707,028

Share based compensation awards granted in period, value

$ 6,400,000

Description of new plan

Other than for Mr. Haugh, the PSUs cliff vest over three years based on the achievement of operating income performance targets established by the Compensation Committee. One-third of Mr. Haugh’s PSUs shall be converted to time-based awards on December 31, 2016, December 31, 2017 and December 31, 2018, based on the achievement of operating income performance targets established by the Compensation Committee, and such time-based awards shall vest and be settled on December 31, 2018.

Long Term Incentive Compensation | RSUs

Class Of Stock [Line Items]

Share based compensation awards vesting period

3 years

Long Term Incentive Compensation | RSUs | Mr. Haugh

Class Of Stock [Line Items]

Share based compensation form of wards percentage

25.00%

Long Term Incentive Compensation | RSUs | Other Than Mr Haugh

Class Of Stock [Line Items]

Share based compensation form of wards percentage

33.00%

Long Term Incentive Compensation | PSUs | Mr. Haugh

Class Of Stock [Line Items]

Share based compensation form of wards percentage

75.00%

Long Term Incentive Compensation | PSUs | Other Than Mr Haugh

Class Of Stock [Line Items]

Share based compensation form of wards percentage

67.00%

2011 Program

Class Of Stock [Line Items]

Repurchase of common stock authorized value

$ 200,000,000

Period of common stock repurchase, years

3 years

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

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

Stock repurchase program expiration date

Jul. 22, 2016

February 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

Stock Repurchase Program (Detai

Stock Repurchase Program (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended						72 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2016
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	$ 5,153	$ 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) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Options
Beginning balance	50,000	141,077	1,313,077
Granted	0	0	0
Canceled	0	0	0
Exercised	0	(75,000)	(1,172,000)
Expired/Forfeited	(30,000)	(16,077)	0
Ending balance	20,000	50,000	141,077
Granted	0	0	0
Canceled	0	0	0
Exercisable at December 31, 2016	20,000
Weighted Average Exercise Price
Beginning balance	$ 17.18	$ 11.87	$ 6.22
Granted	0	0	0
Canceled	0	0	0
Exercised	0	9.84	5.49
Expired/Forfeited	20.44	4.82	0
Ending balance	12.29	$ 17.18	$ 11.87
Exercisable at December 31, 2016	$ 12.29

Summary of Warrants and Related

Summary of Warrants and Related Information (Detail) - Warrant - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Warrants
Outstanding	20,000	20,000	190,000
Exercised	0	0	(170,000)
Outstanding	20,000	20,000	20,000
Exercisable at December 31, 2016	20,000
Weighted Average Exercise Price
Outstanding	$ 6.64	$ 6.64	$ 19.80
Exercised			21.35
Outstanding	6.64	$ 6.64	$ 6.64
Exercisable at December 31, 2016	$ 6.64

Summary of Unvested Restricted

Summary of Unvested Restricted Stock (Detail) - Restricted Stock - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Shares
Beginning balance	2,222,508	2,699,732	2,770,147
Granted	2,123,971	355,588	256,480
Vested	(1,573,817)	(806,508)	(278,305)
Forfeited/Canceled	(355,762)	(26,304)	(48,590)
Ending balance	2,416,900	2,222,508	2,699,732
Weighted Average Grant Date Fair Value
Beginning balance	$ 20.06	$ 22.40	$ 20.53
Granted	5.37	20.34	40.63
Vested	9.65	27.72	20.04
Forfeited/Canceled	5.54	28.94	25.81
Ending balance	$ 16.07	$ 20.06	$ 22.40

Summary of Grant Date Fair Valu

Summary of Grant Date Fair Value of Awards Issued Based on Valuation Assumptions (Detail) - $ / shares	Feb. 23, 2016	Jan. 07, 2016
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Risk free interest rate		1.21%
Expected dividend yield used when simulating the total shareholder return		0.00%
Expected dividend yield used when simulating the Company's stock price		0.00%
Stock price volatility, minimum		21.09%
Stock price volatility, maximum		72.17%
Mr. Haugh
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Risk free interest rate	0.90%
Expected dividend yield used when simulating the total shareholder return	0.00%
Expected dividend yield used when simulating the Company's stock price	0.00%
Stock price volatility, minimum	24.23%
Stock price volatility, maximum	74.33%
Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning average stock price		$ 4.85
Valuation date stock price		$ 4.53
Correlation coefficients		0.04%
Minimum | Mr. Haugh
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning average stock price	$ 4.86
Valuation date stock price	$ 5.52
Correlation coefficients	0.06%
Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning average stock price		$ 63.41
Valuation date stock price		$ 59.08
Correlation coefficients		0.47%
Maximum | Mr. Haugh
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning average stock price	$ 66.71
Valuation date stock price	$ 69.92
Correlation coefficients	0.50%

Summary of Grant Date Fair Va74

Summary of Grant Date Fair Value of Awards Issued Based on Valuation Assumptions (Parenthetical) (Detail)	Feb. 23, 2016	Jan. 07, 2016
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock price volatility, historical stock price term		2 years 11 months 23 days
Mr. Haugh
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock price volatility, historical stock price term	3 years

Earnings (Loss) Per Share - Add

Earnings (Loss) Per Share - Additional Information (Detail) - shares shares in Millions	12 Months Ended
	Dec. 31, 2016	Apr. 04, 2016	Dec. 31, 2015	Dec. 31, 2014	Mar. 18, 2013	May 23, 2011
Earnings Per Share Disclosure [Line Items]
Anti-dilutive shares	0.1
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Earnings Per Share Disclosure [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
Earnings Per Share Disclosure [Line Items]
Debt instrument, interest rate, stated percentage	2.50%	2.50%	2.50%	2.50%		2.50%
Performance Shares | Maximum
Earnings Per Share Disclosure [Line Items]
Anti-dilutive shares	0.1

Reconciliation of Weighted Aver

Reconciliation of Weighted Average Shares Used in Calculating Basic and Diluted Earnings Per Share (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Earnings Per Share Disclosure [Line Items]
Basic	52,338	48,293	48,431
Effect of assuming vesting of performance related to restricted stock-based awards			212
Effect of convertible notes subject to conversion			6,565
Diluted	52,338	48,293	57,366
Stock Options
Earnings Per Share Disclosure [Line Items]
Effect of exercise of stock options			804
Restricted Stock
Earnings Per Share Disclosure [Line Items]
Effect of exercise of stock options			1,354

Contingencies - Additional Info

Contingencies - Additional Information (Detail)	1 Months Ended
	Apr. 30, 2016USD ($)	Jul. 31, 2013USD ($)	Dec. 31, 2016Claim
Loss Contingencies [Line Items]
Number of consolidated claims | Claim			3
Signature Apparel Group LLC v. ROC Fashions, LLC | Minimum
Loss Contingencies [Line Items]
Compensatory damages sought		$ 8,800,000
Signature Apparel Group LLC v. ROC Fashions, LLC | Debtor’s principals
Loss Contingencies [Line Items]
Compensatory damages sought		2,800,000
Signature Apparel Group LLC v. ROC Fashions, LLC | License fee
Loss Contingencies [Line Items]
Compensatory damages sought		$ 6,000,000
New Rise Brands Holdings, LLC and Sichuan New Rise Import & Export Co. Ltd v. IP Holdings, LLC
Loss Contingencies [Line Items]
Compensatory damages sought	$ 15,000,000
Punitive damages	$ 50,000,000

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Advertising expenses	$ 31,800,000	$ 32,300,000	$ 29,700,000
Complex Media Inc.
Related Party Transaction [Line Items]
Advertising expenses	0	200,000	100,000
Accounts payable related parties	0	200,000
Galore Media, Inc.
Related Party Transaction [Line Items]
Advertising expenses	$ 500,000
Mark Friedman
Related Party Transaction [Line Items]
Consulting agreement termination date	May 3, 2016
Mark Friedman | Maximum
Related Party Transaction [Line Items]
Professional Fees	$ 100,000	$ 100,000	$ 100,000

Related Party Transactions - Su

Related Party Transactions - Summary of Royalty Revenue Recognized (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Royalty revenue		$ 25,042	$ 30,097	$ 23,905
Global Brands Group Asia Limited
Related Party Transaction [Line Items]
Royalty revenue	[1]	3,696	5,672	6,686
Buffalo International ULC
Related Party Transaction [Line Items]
Royalty revenue		13,848	12,311	10,785
Rise Partners, LLC / Top On International Group Limited
Related Party Transaction [Line Items]
Royalty revenue		2,050	5,469	2,527
M.G.S. Sports Trading Limited
Related Party Transaction [Line Items]
Royalty revenue		615	609	643
Pac Brands USA, Inc.
Related Party Transaction [Line Items]
Royalty revenue		434	519	890
NGO, LLC
Related Party Transaction [Line Items]
Royalty revenue		982	807	108
Albion Equity Partners LLC / GL Damek
Related Party Transaction [Line Items]
Royalty revenue		2,177	2,556	1,866
Anthony L&S
Related Party Transaction [Line Items]
Royalty revenue			1,454
Roc Nation
Related Party Transaction [Line Items]
Royalty revenue			400	$ 400
MHMC
Related Party Transaction [Line Items]
Royalty revenue	[2]	$ 1,240	$ 300
[1]	Global Brands Group Asia Limited also serves as agent to Peanuts Worldwide for the Greater China Territory for Peanuts brands. For the years ended FY 2016, FY 2015 and FY 2014, Global Brands Group Asia Limited earned fees of approximately $3.3 million, $3.0 million, and $3.0 million, respectively, in its capacity as agent to Peanuts Worldwide.
[2]	MHMC became a related party to the Company in July 2016 upon consummation of an agreement between a Company subsidiary and MHMC to sell to MHMC up to an aggregate 50% ownership interest in Umbro China. Refer to Note 3 for further details.

Related Party Transactions - 80

Related Party Transactions - Summary of Royalty Revenue Recognized (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Jul. 31, 2016
Global Brands Group Asia Limited
Related Party Transaction [Line Items]
Earned fees	$ 3.3	$ 3	$ 3
MHMC | Maximum
Related Party Transaction [Line Items]
Aggregate percentage of interest in newly registered company in Hong Kong				50.00%

Future Net Minimum Lease Paymen

Future Net Minimum Lease Payments under Non-cancelable Operating Lease Agreements (Detail) $ in Thousands	Dec. 31, 2016USD ($)
Leases [Abstract]
2,017	$ 2,426
2,018	2,202
2,019	2,099
2,020	2,158
2,021	2,033
Thereafter	5,251
Totals	$ 16,169

Operating Leases - Additional I

Operating Leases - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Leases [Abstract]
Operating leases rent expense	$ 3.5	$ 2.4	$ 2.7

Benefit and Incentive Compens83

Benefit and Incentive Compensation Plans and Other - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Contribution to Savings Plan	$ 0.2	$ 0.2	$ 0.1
Time Based Restricted Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based award vesting period	5 years
Performance Shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based award vesting period	5 years

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Taxes [Line Items]
Foreign tax credit carry forwards	$ 18,200,000	$ 18,200,000
Foreign tax credit carryforwards, expiration start year		2,023
Foreign tax credit carryforwards, expiration end year		2,025
Indefinitely reinvested foreign earnings	77,800,000	$ 77,800,000
Income tax provision (benefit), federal rate		35.00%	35.00%	35.00%
Unrecognized tax benefit	7,470,000	$ 7,470,000	$ 7,470,000	$ 1,180,000	$ 1,180,000
Unrecognized tax benefit that would affect the effective tax rate if recognized	3,400,000	3,400,000
Unrecognized tax benefit reduction due to settlements with taxing authorities and or statute of limitations expirations		7,500,000
Unrecognized tax benefit, interest accrued	200,000	200,000	1,200,000	0
Unrecognized tax benefit, penalties accrued	$ 0	0	0	$ 0
Internal Revenue Service (IRS) | Minimum
Income Taxes [Line Items]
Income tax, years under examination	2,014
Federal
Income Taxes [Line Items]
Operating loss carry forwards	$ 18,500,000	$ 18,500,000
Operating loss carry forwards, expiration year		2,035
State and Local Jurisdiction
Income Taxes [Line Items]
Operating loss carry forwards	$ 18,600,000	$ 18,600,000
Operating loss carry forwards, expiration start year		2,034
Operating loss carry forwards, expiration end year		2,035
State Jurisdiction
Income Taxes [Line Items]
Operating loss carry forwards, increase (decrease) in valuation allowance			$ (11,200,000)
State Jurisdiction | Minimum
Income Taxes [Line Items]
Income tax, years under examination	2,011
Local Jurisdiction | Minimum
Income Taxes [Line Items]
Income tax, years under examination	2,007

Pre-Tax Book Income (Loss) (Det

Pre-Tax Book Income (Loss) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Pre-tax Income (Loss) [Line Items]
Income (loss) before income taxes	$ (326,001)	$ (284,274)	$ 167,110
Domestic
Pre-tax Income (Loss) [Line Items]
Income (loss) before income taxes	(245,055)	(300,534)	118,060
Foreign
Pre-tax Income (Loss) [Line Items]
Income (loss) before income taxes	$ (80,946)	$ 16,260	$ 49,050

Income Tax Provision (Benefit)

Income Tax Provision (Benefit) for Federal, and State and Local Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current:
Current income tax expense, Federal									$ 7,140	$ 6,927	$ 1,511
Current income tax expense, State and local									702	3,765	1,500
Current income tax expense, Foreign									11,246	6,800	13,153
Total current									19,088	17,492	16,164
Deferred:
Deferred income tax expense, Federal									(94,114)	(110,705)	27,705
Deferred income tax expense, State and local									594	(431)	3,996
Deferred income tax expense, Foreign									(2,060)	(1,700)	423
Total deferred									(95,580)	(112,836)	32,124
Provision (benefit) for income taxes	$ (104,723)	$ 9,931	$ 7,692	$ 10,608	$ (140,427)	$ 6,275	$ 11,536	$ 27,272	$ (76,492)	$ (95,344)	$ 48,288

Significant Components of Net D

Significant Components of Net Deferred Tax Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
State net operating loss carryforwards	$ 753	$ 839
U.S. Federal net operating loss carryforwards	6,467	4,036
Receivable reserves	5,495	1,911
Hedging transaction	5,611	15,164
Intangibles	3,185	3,105
Equity compensation	2,030	6,013
Foreign Tax Credit	18,190	15,305
Other	5,572	44
Total deferred tax assets	47,303	46,417
Net deferred tax assets	47,303	46,417
Trademarks, goodwill and other intangibles	(41,422)	(123,348)
Depreciation	(744)	(990)
Difference in cost basis of acquired intangibles	(50,650)	(49,670)
Convertible notes	(7,889)	(17,853)
Investment in joint ventures	(31,813)	(35,261)
Other accruals		(488)
Total deferred tax liabilities	(132,518)	(227,610)
Total net deferred tax (liabilities)	(85,215)	(181,193)
Balance Sheet detail on total net deferred tax assets (liabilities):
Non-current portion of net deferred tax assets	884
Non-current portion of net deferred tax liabilities	$ (86,099)	$ (181,193)

Rate Reconciliation Between Amo

Rate Reconciliation Between Amount of Income Tax Provision (Benefit) at Federal Rate and Provision (Benefit) from Taxes on Income (Loss) Before Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income tax provision (benefit) computed at the federal rate of 35%									$ (114,100)	$ (99,496)	$ 58,489
Increase (reduction) in income taxes resulting from:
State and local income taxes (benefit), net of federal income tax									742	6,337	3,090
Non-controlling interest									(1,619)	(938)	(6,552)
Unrecognized tax benefits									241	6,985
Valuation allowance										(11,205)
Non-deductible executive compensation									1,330	645	1,018
Foreign Earnings (rate differential)									37,674	349	(8,472)
Other, net									(760)	1,979	715
Provision (benefit) for income taxes	$ (104,723)	$ 9,931	$ 7,692	$ 10,608	$ (140,427)	$ 6,275	$ 11,536	$ 27,272	$ (76,492)	$ (95,344)	$ 48,288

Rate Reconciliation Between A89

Rate Reconciliation Between Amount of Income Tax Provision (Benefit) at Federal Rate and Provision (Benefit) from Taxes on Income (Loss) Before Income Taxes (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income tax provision (benefit), federal rate	35.00%	35.00%	35.00%

Reconciliation of Beginning and

Reconciliation of Beginning and Ending Amount of Gross Unrecognized Tax Benefits Excluding Interest and Penalties (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Uncertain tax positions, Beginning balance	$ 7,470	$ 1,180	$ 1,180
Additions for current year tax positions	0	0	0
Additions for prior year tax positions	0	7,470	0
Reductions for prior year tax positions	0	0	0
Settlements	0	(1,180)	0
Reductions due to lapse of applicable statute of limitation	0	0	0
Uncertain tax positions, Ending balance	$ 7,470	$ 7,470	$ 1,180

Schedule of Accumulated Other C

Schedule of Accumulated Other Comprehensive Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning Balance	$ 716,161	$ 951,437	$ 1,060,497
Changes before reclassifications	(9,535)	(36,707)
Current period other comprehensive income	(9,535)	(36,707)	(40,672)
Ending Balance	494,644	716,161	951,437
Foreign Currency Translation Adjustments
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning Balance	(60,190)	(24,186)
Changes before reclassifications	(7,545)	(36,004)
Current period other comprehensive income	(7,545)	(36,004)
Ending Balance	(67,735)	(60,190)	(24,186)
Unrealized Losses of Available for Sale Securities
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning Balance	(703)
Changes before reclassifications	(1,990)	(703)
Current period other comprehensive income	(1,990)	(703)
Ending Balance	(2,693)	(703)
AOCI Attributable to Parent
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning Balance	(60,893)	(24,186)	16,486
Ending Balance	$ (70,428)	$ (60,893)	$ (24,186)

Segment and Geographic Data - A

Segment and Geographic Data - Additional Information (Detail) - Segment	3 Months Ended
	Dec. 31, 2016	Jun. 30, 2015	Mar. 31, 2015
Segment Reporting [Abstract]
Number of reportable segments	5	5	1

Net Revenues by Type of License

Net Revenues by Type of License and Information by Geographic Region (Detail) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
		Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Licensing revenue		$ 87,142	$ 90,944	$ 95,743	$ 94,632	$ 94,653	$ 91,332	$ 97,398	$ 95,814	$ 368,461	$ 379,197	$ 391,490
Total revenue										368,461	379,197	391,490
Operating income (loss)		$ (385,811)	$ 40,663	$ 47,811	$ 54,209	$ (398,245)	$ 27,782	$ 51,824	$ 55,976	(243,128)	(262,663)	220,428
UNITED STATES
Segment Reporting Information [Line Items]
Total revenue										229,643	250,209	264,022
Japan
Segment Reporting Information [Line Items]
Total revenue										45,212	34,640	31,048
Other
Segment Reporting Information [Line Items]
Total revenue	[1]									93,606	94,348	96,420
Operating Segments | Men's
Segment Reporting Information [Line Items]
Licensing revenue										48,635	55,208	60,993
Operating income (loss)										(132,574)	(334,164)	29,810
Operating Segments | Women's
Segment Reporting Information [Line Items]
Licensing revenue										106,527	118,038	120,041
Operating income (loss)										62,565	101,074	115,293
Operating Segments | Home
Segment Reporting Information [Line Items]
Licensing revenue										38,370	36,473	39,141
Operating income (loss)										(18,106)	(7,321)	32,190
Operating Segments | Entertainment
Segment Reporting Information [Line Items]
Licensing revenue										113,318	107,606	103,070
Operating income (loss)										29,152	35,583	31,524
Operating Segments | International
Segment Reporting Information [Line Items]
Licensing revenue										61,611	61,872	68,245
Operating income (loss)										(162,986)	(3,503)	43,899
Corporate
Segment Reporting Information [Line Items]
Operating income (loss)										(21,179)	(54,332)	(32,288)
Direct To Retail License
Segment Reporting Information [Line Items]
Licensing revenue										144,073	154,278	158,599
Wholesale License
Segment Reporting Information [Line Items]
Licensing revenue										168,458	170,705	178,890
Other Licenses
Segment Reporting Information [Line Items]
Licensing revenue										$ 55,930	$ 54,214	$ 54,001
[1]	No single country represented 10% of the Company’s revenues in the periods presented within “Other” on this table.

Consolidated Financial Informat

Consolidated Financial Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Licensing revenue	$ 87,142	$ 90,944	$ 95,743	$ 94,632	$ 94,653	$ 91,332	$ 97,398	$ 95,814	$ 368,461	$ 379,197	$ 391,490
Operating income (loss), net	(385,811)	40,663	47,811	54,209	(398,245)	27,782	51,824	55,976	(243,128)	(262,663)	220,428
Provision (benefit) for income taxes	(104,723)	9,931	7,692	10,608	(140,427)	6,275	11,536	27,272	(76,492)	(95,344)	48,288
Net (loss) income	(309,503)	19,799	17,074	23,121	(275,976)	(954)	18,955	69,045	(249,509)	(188,930)	118,822
Net income (loss) attributable to Iconix Brand Group, Inc.	$ (297,548)	$ 15,216	$ 11,582	$ 18,616	$ (263,014)	$ (5,387)	$ 13,739	$ 65,359	$ (252,134)	$ (189,303)	$ 103,723
Basic earnings per share	$ (5.30)	$ 0.27	$ 0.24	$ 0.38	$ (5.44)	$ (0.11)	$ 0.28	$ 1.36	$ (4.82)	$ (3.92)	$ 2.14
Diluted earnings per share	$ (5.30)	$ 0.27	$ 0.23	$ 0.37	$ (5.44)	$ (0.11)	$ 0.28	$ 1.26	$ (4.82)	$ (3.92)	$ 1.81
Comprehensive income (loss)	$ (324,814)	$ 22,846	$ 9,299	$ 33,625	$ (286,413)	$ 3,097	$ 26,370	$ 31,309	$ (259,044)	$ (225,637)	$ 78,150
Comprehensive income (loss) attributable to Iconix Brand Group, Inc.	$ (312,859)	$ 18,263	$ 3,807	$ 29,120	$ (273,451)	$ (1,336)	$ 21,155	$ 27,622	$ (261,669)	$ (226,010)	$ 63,051

Consolidated Financial Inform95

Consolidated Financial Information (Parenthetical) (Detail) - USD ($) $ in Thousands		3 Months Ended				12 Months Ended
		Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Quarterly Financial Information [Line Items]
Non-cash asset impairment charges		$ 443,200		$ 437,500
Net gains (losses) on sale of trademarks						$ 38,104		$ 6,399
Gain on sale of investments						10,164
Gain related to settlement agreement with former management		$ 7,300				7,328
Non-cash pre-tax re-measurement gain							$ 49,990	$ 28,898
Iconix China
Quarterly Financial Information [Line Items]
Non-cash pre-tax re-measurement gain					$ 50,000	49,990
Sharper Image intellectual property and related assets
Quarterly Financial Information [Line Items]
Net gains (losses) on sale of trademarks	[1]					28,113
Badgley Mischka intellectual property and related assets
Quarterly Financial Information [Line Items]
Net gains (losses) on sale of trademarks	[2]					11,812
Complex Media
Quarterly Financial Information [Line Items]
Gain on sale of investments			$ 10,200			$ 10,200
[1]	In December 2016, the Company sold the rights to the Sharper Image intellectual property and related assets to 360 Holdings, Inc. for $100.0 million in cash (of which $1.8 million is being held in escrow for the sale of the Sharper Image intellectual property in the Company’s international joint ventures). The Company recognized a gain of $28.1 million as a result of this transaction.
[2]	In February 2016, the Company sold its rights to the Badgley Mischka intellectual property and related assets to Titan Industries, Inc. in partnership with the founders, Mark Badgley and James Mischka, and the apparel license MJCLK LLC for $13.8 million in cash. The Company recognized a gain of $11.6 million as a result of this transaction. The $11.6 million gain represented the sale of the Badgley Mischka intellectual property and related assets within the United States, Greater China, Israel and Latin America territories. The Badgley Mischka intellectual property and related assets within other foreign territories is owned by certain of the Company’s joint venture entities and required the Company to negotiate and finalize the sale of the intellectual property with its respective joint venture partners. As a result, in June 2016, the Company recognized an additional gain of approximately $0.2 million upon receipt of cash associated with the sale of the Badgley Mischka intellectual property and related assets which was previously owned by the Iconix Australia joint venture resulting in an aggregate gain on sale of the brand of $11.8 million.

Other Assets - Current (Detail)

Other Assets - Current (Detail) - USD ($) $ in Thousands		Dec. 31, 2016	Dec. 31, 2015
Prepaid Expenses And Other Current Assets [Line Items]
Notes receivables on sale of trademarks	[1]	$ 3,342	$ 3,892
Due from related parties		3,600	3,293
Prepaid advertising		3,322	2,498
Prepaid expenses		1,296	1,501
Deferred charges		193	913
Prepaid taxes		15,135	14,941
Prepaid insurance		18	(41)
Other current assets		1,613	1,719
Total		32,274	44,116
American Greetings Corporation
Prepaid Expenses And Other Current Assets [Line Items]
Due from related parties			3,437
Strawberry Shortcake
Prepaid Expenses And Other Current Assets [Line Items]
Note receivable	[2]	1,240	5,000
Buffalo Brand Joint Venture
Prepaid Expenses And Other Current Assets [Line Items]
Note receivable		$ 2,515	$ 6,963
[1]	Certain amounts due from our joint venture partners are presented net of redeemable non-controlling interest and non-controlling interest in the 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 Assets - Long-Term (Detai

Other Assets - Long-Term (Detail) - USD ($) $ in Thousands		Dec. 31, 2016	Dec. 31, 2015
Prepaid Expenses And Other Noncurrent Assets [Line Items]
Notes receivable on sale of trademarks	[1]	$ 1,677	$ 5,029
Prepaid interest		8,061	8,560
Deposits		621	621
Other noncurrent assets		368	2,917
Total		19,224	28,748
ABC
Prepaid Expenses And Other Noncurrent Assets [Line Items]
Due from ABC		$ 8,497	$ 11,621
[1]	Certain amounts due from our joint venture partners are presented net of redeemable non-controlling interest and non-controlling interest in the consolidated balance sheet. Refer to Note 3 for further details.

Other Liabilities - Current - A

Other Liabilities - Current - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
MG Icon
Other Current Liabilities [Line Items]
Business acquisition remaining amount owed to Purim included in other current liabilities		$ 2
Other Liabilities-Current
Other Current Liabilities [Line Items]
Due to joint ventures	$ 1.3	$ 1.6

Foreign Currency Translation -

Foreign Currency Translation - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Foreign Currency [Abstract]
Foreign currency translation loss (gain)	$ (1,484)	$ (9,488)	$ 1,745
Foreign currency translation loss	$ 7,545	$ 36,004	$ 40,672

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - Subsequent Event $ in Millions	1 Months Ended
	Jan. 31, 2017USD ($)
Senior Secured Term Loan
Subsequent Event [Line Items]
Voluntary prepayment amount	$ 23
Additional mandatory prepayment amount	23.5
Prepayment premiums paid	6.8
Senior Secured Notes | Sharper Image intellectual property and related assets
Subsequent Event [Line Items]
Additional mandatory prepayment amount	$ 36.7

Other Matters - Additional Info

Other Matters - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Selling, General and Administrative Expenses
Other Matters [Line Items]
Wrote off uncollectible accounts		$ 16,000,000
Professional Fees	$ 14,300,000	11,100,000
Mr. Cole's Agreement
Other Matters [Line Items]
One time pre-tax resignation charge to be recognized	0	4,600,000
Mr. Cole's Agreement | Restatement Adjustment
Other Matters [Line Items]
Final settlement of unearned incentive compensation, clawed back amount	$ 2,200,000
Final settlement of unearned incentive compensation, clawed back shares	575,127
Gain on final settlement of unearned incentive compensation clawed back	$ 7,300,000
Mr. Cuneo’s Agreement
Other Matters [Line Items]
One time pre-tax appointment charge to be recognized		$ 1,200,000

Valuation and Qualifying Accoun

Valuation and Qualifying Accounts (Detail) - Allowance For Doubtful Accounts - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Valuation And Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	[1]	$ 8,385	$ 8,738	$ 12,140
Additions Charged to Costs and Expenses	[1]	13,530	25,128	9,627
Deductions	[1]	(2,521)	(25,481)	(13,029)
Balance at End of Period	[1]	$ 19,394	$ 8,385	$ 8,738
[1]	These amounts include reserves for bad debts