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Note N - Consolidated Variable Interest entity | 12 Months Ended
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Dec. 31, 2011
Variable Interest Entity, Qualitative or Quantitative Information, Nature of VIE | Note N – Consolidated Variable Interest entity On April 15, 2011, the Company formed a joint venture with two individuals through a limited liability company, Madlove, LLC (“Madlove”), as to which the Company is the primary beneficiary. Madlove designs and markets women’s footwear under the Madlove label. As the primary beneficiary of Madlove, the assets, liabilities and results of operations of Madlove are included in the Company’s Consolidated Financial Statements. The other members’ interests are reflected in “Net loss attributable to noncontrolling interests” in the Consolidated Statements of Income and “Noncontrolling interests” in the Consolidated Balance Sheets. The following table summarizes the carrying amount of Madlove’s assets and liabilities included in the Company’s Consolidated Balance Sheets at December 31, 2011:
Accounts receivable – net |  | $ | 293 |
Inventory |  |  | 140 |
Fixed assets – net |  |  | 40 |
Current assets |  |  | 473 |
Due to Steven Madden, Ltd. |  |  | 28 |
Other current liabilities |  |  | 69 |
Current liabilities |  | $ | 97 |

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- Definition Description of the variable interest entity's nature. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6970148&loc=SL6759159-111685 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 6 -Subparagraph b -URI http://asc.fasb.org/extlink&oid=6970148&loc=d3e5747-111685 + Details
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