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SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES | 12 Months Ended
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Dec. 28, 2012
Valuation and Qualifying Accounts [Abstract] |
Schedule of Valuation and Qualifying Accounts Disclosure [Text Block] | STAAR SURGICAL COMPANY AND SUBSIDIARIES SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS AND RESERVES
Column A |  | Column B |  |  | Column C |  |  | Column D |  |  | Column E |
Description |  | Balance at Beginning of Year |  |  | Additions |  |  | Deductions |  |  | Balance at End of Year |
|  | (In thousands) |
2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts and sales returns deducted from accounts receivable in balance sheet |  | $ | 1,128 |  |  | $ | 255 |  |  | $ | 67 |  |  | $ | 1,316 |
Deferred tax asset valuation allowance |  |  | 51,571 |  |  |  | — |  |  |  | 478 |  |  |  | 51,093 |
|  | $ | 52,699 |  |  | $ | 255 |  |  | $ | 545 |  |  | $ | 52,409 |
2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts and sales returns deducted from accounts receivable in balance sheet |  | $ | 1,423 |  |  | $ | 195 |  |  | $ | 489 |  |  | $ | 1,128 |
Deferred tax asset valuation allowance |  |  | 51,689 |  |  |  | — |  |  |  | 118 |  |  |  | 51,571 |
|  | $ | 53,112 |  |  | $ | 195 |  |  | $ | 607 |  |  | $ | 52,699 |
2010 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts and sales returns deducted from accounts receivable in balance sheet |  | $ | 1,332 |  |  | $ | 410 |  |  | $ | 319 |  |  | $ | 1,423 |
Deferred tax asset valuation allowance |  |  | 50,801 |  |  |  | 888 |  |  |  | — |  |  |  | 51,689 |
|  | $ | 52,133 |  |  | $ | 1,298 |  |  | $ | 319 |  |  | $ | 53,112 |

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- Definition The entire disclosure for any allowance and reserve accounts (their beginning and ending balances, as well as a reconciliation by type of activity during the period). Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 09 -Article 12 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e24092-122690 + Details
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