XML 54 R35.htm IDEA: XBRL DOCUMENT v2.4.0.8

ACQUISITIONS, DIVESTITURE AND GOODWILL (Details 3)	9 Months Ended			0 Months Ended	9 Months Ended					0 Months Ended	12 Months Ended						0 Months Ended
	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%

X

- Definition

Represents the amount of payable forgiven by the entity in connection with the acquisition.

+ References

No definition available.

+ Details

Name:	fosl_BusinessAcquisitionCostOfAcquiredEntityPayableForgiven
Namespace Prefix:	fosl_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- 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

Name:	fosl_BusinessAcquisitionFixedPurchasePrice
Namespace Prefix:	fosl_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Represents the variable component of the purchase price per year.

+ References

No definition available.

+ Details

Name:	fosl_BusinessAcquisitionVariablePurchasePrice
Namespace Prefix:	fosl_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Represents the period of partnership with the Company.

+ References

No definition available.

+ Details

Name:	fosl_PartnershipWithCompanyPeriod
Namespace Prefix:	fosl_
Data Type:	xbrli:durationItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Represents the percentage of net book value used in the calculation of the fixed purchase price component.

+ References

No definition available.

+ Details

Name:	fosl_PercentageOfNetBookValueOfFixedPurchasePrice
Namespace Prefix:	fosl_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Represents the voting interest that may be acquired upon expiration of the joint venture agreement.

+ References

No definition available.

+ Details

Name:	fosl_VotingInterestThatMayBeAcquiredUponExpirationOfJointVentureAgreement
Namespace Prefix:	fosl_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_BusinessAcquisitionLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_BusinessCombinationConsiderationTransferred1
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Amount of liability recognized arising from contingent consideration in a business combination.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 30

-Section 35

-Paragraph 1

-Subparagraph b

-URI http://asc.fasb.org/extlink&oid=6911338&loc=d3e6819-128478



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 30

-Section 25

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6911189&loc=d3e6408-128476

+ Details

Name:	us-gaap_BusinessCombinationContingentConsiderationLiability
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

In a business combination achieved in stages, this element represents the amount of net gain (loss) recognized by the entity as a result of remeasuring to fair value the equity interest in the acquiree it held before the business combination.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (g)(2)

-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1392-128463

+ Details

Name:	us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireeRemeasurementGainOrLoss
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

+ Details

Name:	us-gaap_Goodwill
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The number of countries in which the entity operates as of balance sheet date.

+ References

No definition available.

+ Details

Name:	us-gaap_NumberOfCountriesInWhichEntityOperates
Namespace Prefix:	us-gaap_
Data Type:	xbrli:integerItemType
Balance Type:	na
Period Type:	instant

X

- Definition

The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 13

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3213-108585

+ Details

Name:	us-gaap_PaymentsToAcquireBusinessesGross
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Percentage of subsidiary's or equity investee's stock owned by parent company before stock transaction.

+ References

No definition available.

+ Details

Name:	us-gaap_SaleOfStockPercentageOfOwnershipBeforeTransaction
Namespace Prefix:	us-gaap_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration