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Note 1 - Basis of Presentation
6 Months Ended
Aug. 03, 2019
Notes to Financial Statements  
Business Description and Basis of Presentation [Text Block]
1.
Basis of Presentation
 
The condensed consolidated financial statements included herein are unaudited and have been prepared by Build-A-Bear Workshop, Inc. and its subsidiaries (collectively, the “Company”) pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. The condensed consolidated balance sheet of the Company as of
February 2, 2019
was derived from the Company’s audited consolidated balance sheet as of that date. All other condensed consolidated financial statements contained herein are unaudited and reflect all adjustments which are, in the opinion of management, necessary to summarize fairly the financial position of the Company and the results of the Company’s operations and cash flows for the periods presented. All of these adjustments are of a normal recurring nature. All significant intercompany balances and transactions have been eliminated in consolidation. Because of the seasonal nature of the Company’s operations, results of operations of any single reporting period should
not
be considered as indicative of results for a full year. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements for the fiscal year ended
February 2, 2019,
which were included in the Company’s Annual Report on Form
10
-K filed with the SEC on
April 18, 2019. 
 
Recent Accounting Pronouncements – Adopted in the
C
urrent
Y
ear
 
Effective
February 3, 2019,
the Company adopted the Financial Accounting Standards Board ("FASB") new guidance on leases (“Topic
842”
), which replaced most existing lease accounting guidance in U.S. GAAP. The Company elected the optional transition method that gives companies the option to use the effective date as the date of initial application on transition, and as a result, the Company did
not
adjust its comparative period financial information or make the new required lease disclosures for periods before the effective date.
 
See Note
3
— Leases for additional information.