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Goodwill | 12 Months Ended
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Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill | Goodwill The changes in the carrying amount of goodwill by reporting unit for the years ended December 31, 2017 and 2018 are as follows (in thousands):
| U.S. and Canada |  | International |  | Halloween |  | Total
Balance, January 1, 2017: |  |  |  |  |  |  |
Goodwill | $ | 29,540 |  |  | $ | 11,455 |  |  | $ | 2,213 |  |  | $ | 43,208 |
Adjustments to goodwill for foreign currency translation | 317 |  |  | 125 |  |  | 22 |  |  | 464 |
Impairment | (6,053 | ) |  | — |  |  | (2,235 | ) |  | (8,288 | )
Balance December 31, 2017: | 23,804 |  |  | 11,580 |  |  | — |  |  | 35,384 |
Adjustments to goodwill for foreign currency translation | (203 | ) |  | (98 | ) |  | — |  |  | (301 | )
Balance December 31, 2018: | $ | 23,601 |  |  | $ | 11,482 |  |  | $ | — |  |  | $ | 35,083 |
In January 2017, the FASB issued ASU 2017-04, “Simplifying the Test for Goodwill Impairment”, which removes Step 2 from the goodwill impairment test. ASU 2017-04 requires that if a reporting unit’s carrying value exceeds its fair value, an impairment charge would be recognized for the excess amount, not to exceed the carrying amount of goodwill. ASU 2017-04 will be effective for interim and annual reporting periods beginning after December 15, 2019. Early application is permitted after January 1, 2017. The Company early adopted ASU 2017-04 in the third quarter of 2017. The Company applies a fair value-based impairment test to the carrying value of goodwill and indefinite-lived intangible assets on an annual basis and, on an interim basis, if certain events or circumstances indicate that an impairment loss may have been incurred. Goodwill impairment exists when the estimated fair value of goodwill is less than its carrying value. Based on the Company’s April 1, 2017 annual assessment, it was determined that the fair values of its reporting units were not less than the carrying amounts. Based on several factors that occurred during the quarter ended September 31, 2017, the Company determined the fair value of its reporting units should be retested for potential impairment. As a result of the retesting performed, a charge of $8.3 million for goodwill impairment was recorded for the year ended December 31, 2017. The valuation process included a combination of a guideline public company method and a discounted cash flow method using Level 3 inputs. Based on several factors that occurred during the quarter ended March 31, 2018, the Company determined the fair value of its reporting units should be retested for potential impairment. As a result of the retesting performed, no goodwill impairment was determined to have occurred for the three months ended March 31, 2018. Based on the Company’s April 1, 2018 annual assessment, it was determined that the fair values of its reporting units were not less than the carrying amounts. Also, no goodwill impairment was determined to have occurred for the year ended December 31, 2018.

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- Definition The entire disclosure for goodwill. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2144439 + Details
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