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ACQUISITIONS, DIVESTITURE AND GOODWILL (Details 3) | 9 Months Ended |  | 0 Months Ended | 9 Months Ended |  | 0 Months Ended | 12 Months Ended |  | 0 Months Ended
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Sep. 28, 2013 USD ($) | Sep. 29, 2012 USD ($) | Dec. 29, 2012 USD ($) | Dec. 31, 2012 Bentrani USD ($) item | Sep. 28, 2013 Fossil Spain USD ($) | Sep. 28, 2013 Fossil Spain Accrued expenses - other USD ($) | Sep. 28, 2013 Fossil Spain Accrued expenses - other EUR (€) | Sep. 28, 2013 Fossil Spain Other long-term liabilities USD ($) | Sep. 28, 2013 Fossil Spain Other long-term liabilities EUR (€) | Aug. 10, 2012 Fossil Spain General De Relojeria | Dec. 29, 2012 Fossil Spain General De Relojeria USD ($) | Dec. 29, 2012 Fossil Spain General De Relojeria EUR (€) | Sep. 28, 2013 Fossil Spain General De Relojeria Minimum USD ($) | Sep. 28, 2013 Fossil Spain General De Relojeria Minimum EUR (€) | Sep. 28, 2013 Fossil Spain General De Relojeria Maximum USD ($) | Sep. 28, 2013 Fossil Spain General De Relojeria Maximum EUR (€) | Apr. 24, 2013 STC Swiss Technology Holding GmbH
Business Acquisition |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Voting interest that may be acquired upon expiration of joint venture agreement (as a percent) |  |  |  |  |  |  |  |  |  | 50.00% |  |  |  |  |  |  |
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain (Loss), Net | $ 6,510,000 | $ 0 |  |  | $ 6,500,000 |  |  |  |  |  |  |  |  |  |  |  |
Recorded goodwill related to acquisition | 204,975,000 |  | 184,793,000 | 8,300,000 | 10,600,000 |  |  |  |  |  |  |  |  |  |  |  |
Percentage of net book value used in the calculation of the fixed purchase price component |  |  |  |  |  |  |  |  |  |  | 50.00% | 50.00% |  |  |  |  |
Fixed portion of purchase price for the shares |  |  |  |  |  |  |  |  |  |  | 6,800,000 | 5,200,000 |  |  |  |  |
Variable price |  |  |  |  |  |  |  |  |  |  | 7,800,000 | 5,900,000 | 2,600,000 | 2,000,000 | 4,600,000 | 3,500,000 |
Contingent consideration recorded in accrued expenses - other |  |  |  |  |  | 3,000,000 | 2,200,000 | 12,000,000 | 8,900,000 |  |  |  |  |  |  |  |
Number of Latin American countries in which Bentrani is a distributor |  |  |  | 16 |  |  |  |  |  |  |  |  |  |  |  |  |
Period of partnership with Company |  |  |  | 10 years |  |  |  |  |  |  |  |  |  |  |  |  |
Total transaction consideration |  |  |  | 26,000,000 |  |  |  |  |  |  |  |  |  |  |  |  |
Purchase price paid in cash |  |  |  | 18,700,000 |  |  |  |  |  |  |  |  |  |  |  |  |
Payable forgiven |  |  |  | $ 7,300,000 |  |  |  |  |  |  |  |  |  |  |  |  |
Sale of stock in subsidiary (as a percent) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 80.00%

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- Definition Represents the fixed purchase price of the acquired entity including the cash paid to shareholders of acquired entities, fair value of debt and equity securities issued to shareholders of the acquired entities, the fair value of the liabilities assumed, and direct costs of the acquisition. + References No definition available. + Details
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- Definition Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6911251&loc=d3e6578-128477 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6911251&loc=d3e6613-128477 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479 + Details
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