XML 31 R50.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Income Taxes - Additional Information (Detail) (USD $) | 0 Months Ended | 12 Months Ended | 3 Months Ended |
--- | --- | --- | --- | ---
Dec. 31, 2014 | Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012 | Sep. 30, 2014 | Mar. 31, 2014
Schedule Of Income Tax [Line Items] |  |  |  |  |  |
Net operating losses expiration period |  | 20 years |  |  |  |
NOLs available for deferred tax asset | $ 5,244,000us-gaap_DeferredTaxAssetsOperatingLossCarryforwards | $ 5,244,000us-gaap_DeferredTaxAssetsOperatingLossCarryforwards | $ 25,837,000us-gaap_DeferredTaxAssetsOperatingLossCarryforwards |  |  |
Deferred tax asset offset by a valuation allowance | 816,000us-gaap_DeferredTaxAssetsValuationAllowance | 816,000us-gaap_DeferredTaxAssetsValuationAllowance | 21,221,000us-gaap_DeferredTaxAssetsValuationAllowance |  |  |
Unrecognized stock-based compensation | 101,108,000wetf_DeferredTaxAssetsTaxDeferredExpenseUnrecognizedStockBasedCompensation | 101,108,000wetf_DeferredTaxAssetsTaxDeferredExpenseUnrecognizedStockBasedCompensation | 111,635,000wetf_DeferredTaxAssetsTaxDeferredExpenseUnrecognizedStockBasedCompensation |  |  |
Valuation allowance resulting in income tax benefit | 5,618,000us-gaap_DeferredTaxAssetsLiabilitiesNetNoncurrent | 5,618,000us-gaap_DeferredTaxAssetsLiabilitiesNetNoncurrent |  |  |  | 21,221,000us-gaap_DeferredTaxAssetsLiabilitiesNetNoncurrent
Deferred tax asset resulting from foreign losses | 816,000us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign | 816,000us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign |  |  |  |
Credit to additional paid-in capital for the amount of NOLs from stock-based compensation |  | 21,893,000us-gaap_AdjustmentsToAdditionalPaidInCapitalTaxEffectFromShareBasedCompensation |  |  |  |
Current baseline operating tax rate |  | 16.99%us-gaap_EffectiveIncomeTaxRateContinuingOperations | 0.00%us-gaap_EffectiveIncomeTaxRateContinuingOperations | 0.00%us-gaap_EffectiveIncomeTaxRateContinuingOperations |  |
Federal statutory rate |  | 35.00%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate | 35.00%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate | 35.00%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate |  |
Uncertain tax positions, interest or penalties amount | 0us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense |  |  |  |  |
Income tax examination description |  | Tax returns filed with each jurisdiction remain open to examination under the normal three-year statute of limitations. |  |  |  |
Previously Reported [Member] | State Income Tax [Member] |  |  |  |  |  |
Schedule Of Income Tax [Line Items] |  |  |  |  |  |
Current baseline operating tax rate |  |  |  |  | 45.00%us-gaap_EffectiveIncomeTaxRateContinuingOperations / us-gaap_IncomeTaxAuthorityAxis = us-gaap_StateAndLocalJurisdictionMember / us-gaap_StatementScenarioAxis = us-gaap_ScenarioPreviouslyReportedMember |
Restatement Adjustment [Member] | State Income Tax [Member] |  |  |  |  |  |
Schedule Of Income Tax [Line Items] |  |  |  |  |  |
Current baseline operating tax rate |  |  |  |  | 38.00%us-gaap_EffectiveIncomeTaxRateContinuingOperations / us-gaap_IncomeTaxAuthorityAxis = us-gaap_StateAndLocalJurisdictionMember / us-gaap_StatementScenarioAxis = us-gaap_RestatementAdjustmentMember |
Foreign Subsidiaries [Member] |  |  |  |  |  |
Schedule Of Income Tax [Line Items] |  |  |  |  |  |
NOLs available for deferred tax asset | 4,061,000us-gaap_DeferredTaxAssetsOperatingLossCarryforwards / us-gaap_StatementGeographicalAxis = wetf_ForeignSubsidiariesMember | 4,061,000us-gaap_DeferredTaxAssetsOperatingLossCarryforwards / us-gaap_StatementGeographicalAxis = wetf_ForeignSubsidiariesMember |  |  |  |
Deferred tax asset offset by a valuation allowance | $ 816,000us-gaap_DeferredTaxAssetsValuationAllowance / us-gaap_StatementGeographicalAxis = wetf_ForeignSubsidiariesMember | $ 816,000us-gaap_DeferredTaxAssetsValuationAllowance / us-gaap_StatementGeographicalAxis = wetf_ForeignSubsidiariesMember |  |  |  |

X
- Definition Amount of increase in additional paid in capital (APIC) resulting from a tax benefit associated with share-based compensation plan other than an employee stock ownership plan (ESOP). Includes, but is not limited to, excess tax benefit. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 740 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6419406&loc=d3e23524-113945 + Details
Name: | us-gaap_AdjustmentsToAdditionalPaidInCapitalTaxEffectFromShareBasedCompensation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards, net of deferred tax liability attributable to taxable temporary differences expected to be realized or consumed after one year (or the normal operating cycle, if longer). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=37586315&loc=d3e31917-109318 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=37586315&loc=d3e31931-109318 + Details
Name: | us-gaap_DeferredTaxAssetsLiabilitiesNetNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32621-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32632-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 20 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=29652012&loc=d3e28680-109314 + Details
Name: | us-gaap_DeferredTaxAssetsOperatingLossCarryforwards
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign operating loss carryforwards. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32621-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32632-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 20 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=29652012&loc=d3e28680-109314 + Details
Name: | us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_DeferredTaxAssetsValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(2)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Subparagraph 2 -Article 4 + Details
Name: | us-gaap_EffectiveIncomeTaxRateContinuingOperations
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I) -URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition A brief description of status of the tax examination, significant findings to date, and the entity's position with respect to the findings. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d)(2) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
Name: | us-gaap_IncomeTaxExaminationDescription
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of expense for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Deferred Tax Assets Tax Deferred Expense Unrecognized Stock Based Compensation + References No definition available. + Details
Name: | wetf_DeferredTaxAssetsTaxDeferredExpenseUnrecognizedStockBasedCompensation
Namespace Prefix: | wetf_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Operating loss carryforwards expiration period. + References No definition available. + Details
Name: | wetf_OperatingLossCarryforwardsExpirationPeriod
Namespace Prefix: | wetf_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

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

X
- Details
Name: | us-gaap_StatementGeographicalAxis=wetf_ForeignSubsidiariesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementScenarioAxis=us-gaap_RestatementAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementScenarioAxis=us-gaap_ScenarioPreviouslyReportedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |