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GOODWILL (Details) (USD $) In Thousands, unless otherwise specified | 3 Months Ended | 12 Months Ended |  | 12 Months Ended |  |  |  |  |  | 12 Months Ended |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Jun. 30, 2012 | Dec. 31, 2011 | Jun. 30, 2012 | Jun. 30, 2011 | Jun. 30, 2013 | Jun. 30, 2012 Regis | Jun. 30, 2013 Regis | Jun. 30, 2010 Regis | Jun. 30, 2013 Promenade | Jun. 30, 2012 Promenade | Jun. 30, 2011 Promenade | Jun. 30, 2013 North American Salons | Jun. 30, 2012 North American Salons | Jun. 30, 2011 North American Salons | Jun. 30, 2009 International
Goodwill |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gross Carrying Value | $ 681,001 |  | $ 681,001 |  | $ 679,607 |  |  |  |  |  |  |  |  |  |
Accumulated Impairment | (218,722) |  | (218,722) |  | (218,722) | 67,684 |  | 35,277 |  |  | 74,100 |  |  |  | 41,661
Changes in goodwill |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net goodwill at the beginning of the period |  |  |  |  | 460,885 |  | 34,953 |  | 242,384 | 243,538 |  | 462,279 | 527,716 |  |
Goodwill acquired |  |  |  |  |  |  |  |  |  |  |  |  | 4,978 |  |
Translation rate adjustments |  |  |  |  |  |  |  |  |  |  |  | (1,394) | (2,731) |  |
Goodwill impairment | (67,700) | (72,600) | (67,684) | (74,100) |  | (67,700) |  |  |  |  |  |  | (67,684) | (74,100) |
Net goodwill at the end of the period | $ 462,279 |  | $ 462,279 |  | $ 460,885 | $ 34,992 | $ 34,953 |  | $ 242,384 | $ 243,538 |  | $ 460,885 | $ 462,279 | $ 527,716 |

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- Definition Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141R -Paragraph 68 -Subparagraph l -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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. Reference 2: 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 3: 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 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 45 -Subparagraph e -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. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 43 -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. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141R -Paragraph 72 -Subparagraph d -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. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 45 -Subparagraph e -Clause 1 -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. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141R -Paragraph 34 -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. + Details
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