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FINANCIAL STATEMENT POLICIES (Tables)

9 Months Ended

Sep. 29, 2012

FINANCIAL STATEMENT POLICIES

Fair Value Hierarchy Of Assets And Liabilities Measured At Fair Value On A Recurring Basis

		Fair Value at September 29, 2012
		Level 1			Level 2			Level 3			Total
Assets:
Securities available for sale:
Investments in publicly traded equity securities		$	181		$	0		$	0		$	181
Foreign exchange forward contracts		0			5,132			0			5,132
Deferred compensation plan assets:
Investment in publicly traded mutual funds		3,127			0			0			3,127
Total		$	3,308		$	5,132		$	0		$	8,440
Liabilities:
Contingent consideration		$	0		$	6,365		$	0		$	6,365
Foreign exchange forward contracts		0			4,340			0			4,340
Total		$	0		$	10,705		$	0		$	10,705

		Fair Value at December 31, 2011
		Level 1			Level 2			Level 3			Total
Assets:
Securities available for sale:
Investments in publicly traded equity securities		$	155		$	0		$	0		$	155
Foreign exchange forward contracts		0			10,614			0			10,614
Deferred compensation plan assets:
Investment in publicly traded mutual funds		2,897			0			0			2,897
Total		$	3,052		$	10,614		$	0		$	13,666
Liabilities:
Foreign exchange forward contracts		$	0		$	3,586		$	0		$	3,586
Total		$	0		$	3,586		$	0		$	3,586

Fair Value Hierarchy Of Assets And Liabilities Measured At Fair Value On A Nonrecurring Basis

		For the 39 Weeks Ended			Fair Value Measurements Using									Total
		September 29, 2012			Level 1			Level 2			Level 3			Losses
Assets:
Specific Company-owned stores-net		$	0		$	0		$	0		$	0		$	(256	)

Numerators And Denominators Used In The Computations Of Both Basic And Diluted EPS

		For the 13 Weeks Ended						For the 39 Weeks Ended
		September 29, 2012			October 1, 2011			September 29, 2012			October 1, 2011
Numerator:
Net income attributable to Fossil, Inc.		$	76,791		$	69,609		$	192,269		$	176,792
Denominator:
Basic EPS computation:
Basic weighted average common shares outstanding		60,573			63,176			61,342			63,542
Basic EPS		$	1.27		$	1.10		$	3.13		$	2.78
Diluted EPS computation:
Basic weighted average common shares outstanding		60,573			63,176			61,342			63,542
Stock options, stock appreciation rights and restricted stock units		382			633			462			699
Diluted weighted average common shares outstanding		60,955			63,809			61,804			64,241
Diluted EPS		$	1.26		$	1.09		$	3.11		$	2.75

X

- Definition

Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 33

-Subparagraph a, b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



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-Publisher FASB

-Name Accounting Standards Codification

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Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 6

-Footnote 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



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-Publisher FASB

-Name Accounting Standards Codification

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Tabular disclosure of the numerators and the denominators of the basic and diluted per-share (or per-unit) computations for income from continuing operations, including the effect that has been given to preferred dividends.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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