XML 98 R54.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Summary Of Significant Accounting Policies (Details) (USD $) | 1 Months Ended | 12 Months Ended |
--- | --- | --- | ---
Apr. 30, 2012 | Apr. 30, 2013 | Apr. 30, 2012 | Apr. 30, 2011 | Aug. 31, 2012
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Book overdrafts included in accounts payable | $ 33,900,000 | $ 35,600,000 | $ 33,900,000 |  |
Maximum funding by facility |  |  |  |  | 1,500,000,000
Commitment period (in months) | 2 months |  |  |  |
Line Of Credit Maximum Issue Limit |  | 6,000,000 |  |  |
Period at which loans are classified as non-accrual (in days) |  | 90 days |  |  |
Weighted-average life of intangible assets with finite lives (in years) |  | 28 years |  |  |
Refundable deposit from franchisees |  | 2,500 |  |  |
Total advertising costs of continuing operations |  | 270,800,000 | 278,800,000 | 243,300,000 |
Proceeds from sale of retail tax offices |  | 3,800,000 | 17,300,000 | 65,600,000 |
Gain on sales of retail tax offices |  | 1,300,000 | 16,600,000 | 45,100,000 |
Contributions of continuing operations to 401(k) defined contribution plans |  | 11,300,000 | 12,800,000 | 12,100,000 |
Expenses related to severance benefits |  | 4,800,000 | 32,500,000 | 29,600,000 |
Net unrealized holding gain on AFS securities | 3,600,000 | 3,700,000 | 3,600,000 |  |
Foreign currency translation adjustment |  | 6,800,000 | 8,600,000 |  |
Buildings |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Estimated useful life |  | 15 years |  |  |
Computers And Other Equipment |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Estimated useful life | 3 years |  |  |  |
Software [Member] |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Estimated useful life |  | 3 years |  |  |
Leasehold Improvements |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Estimated useful life |  | 8 years |  |  |
Maximum |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Mortgage loan's past due, in days |  | 180 days |  |  |
Maximum | Buildings |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Estimated useful life |  | 40 years |  |  |
Maximum | Computers And Other Equipment |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Estimated useful life | 5 years |  |  |  |
Minimum |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Mortgage loan's past due, in days |  | 60 days |  |  |
Emerald Advance lines of credit |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Maximum funding by facility |  | 1,000 |  |  |
Royalties from franchisees |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Line Of Credit Maximum Issue Limit |  | $ 2,500 |  |  |
Software Development [Member] |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Weighted-average life of intangible assets with finite lives (in years) |  | 36 months |  |  |
Royalties from franchisees |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Financing Recievable, Period after which Charge Off Occurs |  | 180 days |  |  |
Financincing Receivable, Period After Which Charge Off Occurs, Days of Receipt of Bankruptcy Filing or Other Event |  | 60 days |  |  |

X
- Definition Commitment Period + References No definition available. + Details
Name: | hrb_CommitmentPeriod
Namespace Prefix: | hrb_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Financing Recievable, Charged off Period + References No definition available. + Details
Name: | hrb_FinancingRecievableChargedOffPeriod
Namespace Prefix: | hrb_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Financing Recievable, Charged off Period Following Receipt of Bankruptcy Filing + References No definition available. + Details
Name: | hrb_FinancingRecievableChargedOffPeriodFollowingReceiptOfBankruptcyFiling
Namespace Prefix: | hrb_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Gain loss on sales of retail tax offices. + References No definition available. + Details
Name: | hrb_GainLossOnSalesOfRetailTaxOffices
Namespace Prefix: | hrb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Line of credit maximum issue limit + References No definition available. + Details
Name: | hrb_LineOfCreditMaximumIssueLimit
Namespace Prefix: | hrb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Maturity period of loan's underlying collateral. + References No definition available. + Details
Name: | hrb_MaturityPeriodOfLoansUnderlyingCollateral
Namespace Prefix: | hrb_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Period At Which Loans Are Classified As Non Accrual + References No definition available. + Details
Name: | hrb_PeriodAtWhichLoansAreClassifiedAsNonAccrual
Namespace Prefix: | hrb_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Refundable deposit from franchisees. + References No definition available. + Details
Name: | hrb_RefundableDepositFromFranchisees
Namespace Prefix: | hrb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | hrb_SummaryOfSignificantAccountingPoliciesLineItems
Namespace Prefix: | hrb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 720 -SubTopic 35 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6420018&loc=d3e36677-107848 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 93-7 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_AdvertisingExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The net amount of gross unrealized gains (losses) for securities, at a point in time, which are categorized neither as held-to-maturity nor trading securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563 + Details
Name: | us-gaap_AvailableForSaleSecuritiesGrossUnrealizedGainLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Carrying value as of the balance sheet date of payments made in excess of existing cash balances, which will be honored by the bank but reflected as a loan to the entity. Overdrafts generally have a very short time frame for correction or repayment and are therefore more similar to short-term bank financing than trade financing. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 10 -Section 45 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6743817&loc=d3e1243-112600 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Current Liabilities -URI http://asc.fasb.org/extlink&oid=6509677 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 43 -Section A -Paragraph 7 -Chapter 3 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_BankOverdrafts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of contributions made by plan participants. This item represents a periodic increase to the plan obligation and an increase to plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b)(4) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(3) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanContributionsByPlanParticipants
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 129 -Paragraph 2, 4 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(b),22(b)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 19, 22 -Article 5 + Details
Name: | us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount after tax and reclassification adjustments, resulting from the process of expressing in the reporting currency of the reporting entity those amounts that are denominated or measured in a different currency, and from transactions whose terms are denominated in a currency other than the entity's functional currency, which is attributable to the parent entity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4569616-111683 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 29 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph c(3) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -Subparagraph (c)(3) -URI http://asc.fasb.org/extlink&oid=18733093&loc=SL4573702-111684 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 30 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4569643-111683 + Details
Name: | us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Aggregate cash proceeds received from a combination of transactions in which noncurrent assets are sold, which may include the sale of a business, an investment in an affiliate (including an equity method investee), property, plant and equipment and intangible assets. Excludes sales of trading, available-for-sale, and held-to-maturity securities. + References No definition available. + Details
Name: | us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. + References No definition available. + Details
Name: | us-gaap_PropertyPlantAndEquipmentUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The charge against earnings in the period for known and estimated costs of termination benefits provided to current employees that are involuntarily terminated under a benefit arrangement associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, excluding costs or losses pertaining to an entity newly acquired in a business combination or a discontinued operation as defined by generally accepted accounting principles and costs associated with one-time termination benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(10) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 8-13, 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4(b)) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5-8 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 112 -Paragraph 7 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS146-1 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_SeveranceCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration