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BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 5) (USD $) | 3 Months Ended | 12 Months Ended | 3 Months Ended | 12 Months Ended | 3 Months Ended |  |  |  | 3 Months Ended |  |  | 12 Months Ended
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Dec. 31, 2013 event | Jun. 30, 2014 reporting_unit | Jun. 30, 2013 | Jun. 30, 2012 | Dec. 31, 2013 Regis Salon Concept | Jun. 30, 2014 Regis Salon Concept | Jun. 30, 2014 North American Value | Jun. 30, 2013 North American Value | Jun. 30, 2014 North American Premium | Jun. 30, 2013 North American Premium | Dec. 31, 2013 Promenade | Jun. 30, 2014 International Salons | Jun. 30, 2013 International Salons | Jun. 30, 2014 Prior Presentation reporting_unit
Goodwill |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of goodwill impairment triggering events | 2 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill impairment | $ 34,900,000 | $ 34,939,000 |  | $ 0 | $ 67,684,000 | $ 34,900,000 | $ 34,900,000 |  |  |  |  | $ 0 |  |  |
Minimum excess of fair value over carrying value for reporting units not impaired or likely to be impaired (as a percent) |  |  |  |  |  |  |  | 20.00% |  |  |  | 12.00% |  |  |
Tax benefit on goodwill impairment loss |  |  |  |  |  | 6,300,000 |  |  |  |  |  |  |  |  |
Number of operating segments |  | 2 |  |  |  |  |  |  |  |  |  |  |  |  | 5
Goodwill |  | $ 425,264,000 | [1] | $ 460,885,000 | $ 462,279,000 |  |  | $ 425,264,000 | $ 425,932,000 | $ 0 | $ 34,953,000 |  | $ 0 | $ 0 |
Control premium |  | 30.00% |  |  |  |  |  |  |  |  |  |  |  |  |
[1] | Remaining net goodwill relates to the Company's North American Value reporting unit.

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- Definition The amount of income tax expense reduction and deferred tax asset recorded in the transaction of impairment of goodwill. + References No definition available. + Details
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- Definition Represents the minimum percentage by which fair value exceeds carrying value of goodwill for reporting units in which goodwill is considered neither impaired nor reasonably likely to become impaired in future periods. + References No definition available. + Details
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- Definition Percentage above fair value that an investor seeking to acquire control of an entity will pay, used as an input to measure fair value. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 + Details
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- Definition Amount of loss from the write-down of an asset representing the 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 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13854-109267 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13777-109266 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 + Details
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- Definition Number of operating segments. An operating segment is a component of an enterprise: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same enterprise), (b) whose operating results are regularly reviewed by the enterprise's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and (c) for which discrete financial information is available. An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues. + References No definition available. + Details
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