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Summary of Significant Accounting Policies and Basis of Presentation | 4 Months Ended
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Apr. 19, 2014
Accounting Policies [Abstract] |
Summary of Significant Accounting Policies and Basis of Presentation | Note 1 Summary of Significant Accounting Policies and Basis of Presentation Spartan Stores, Inc. began doing business under the assumed name of “SpartanNash Company,” upon completion of the merger with Nash-Finch Company (“Nash Finch”) on November 19, 2013, with the formal name change to SpartanNash expected to be approved at the annual shareholders meeting on May 28, 2014, and effective soon after the meeting. Unless the context otherwise requires, the use of the terms “SpartanNash,” “we,” “us,” “our” and “Company” in this Quarterly Report on Form 10-Q refers to Spartan Stores, Inc. and, as applicable, its consolidated subsidiaries. The accompanying unaudited Condensed Consolidated Financial Statements (the “financial statements”) include the accounts of SpartanNash Company and its subsidiaries. The operating results of Nash Finch are included in the condensed consolidated financial statements for the first quarter ended April 19, 2014 only. All significant intercompany accounts and transactions have been eliminated. In connection with the merger, effective November 19, 2013, the Board of Directors of SpartanNash determined to change the Company’s fiscal year end from the last Saturday in March to the Saturday nearest to December 31, effective beginning with the transition period ended December 28, 2013. Beginning with fiscal 2014 the Company’s interim quarters consist of 12 weeks except for the first quarter which consists of 16 weeks. As a result of this change, in these condensed consolidated financial statements, including the notes thereto, financial results for the current quarter ended April 19, 2014 are for 16 weeks. In addition, our Consolidated Statements of Earnings and Consolidated Statements of Cash Flows for the prior year include an unaudited 16-week period ended April 27, 2013. The prior year financial statements were recast to the new fiscal year format based upon the original fiscal period end dates. As a result, the period end date for the prior year financial statements differs with the current year by one week and the full prior fiscal year will consist of 51 weeks with the fourth quarter comprised of 11 weeks. In the opinion of management, the accompanying financial statements, taken as a whole, contain all adjustments, which are of a normal recurring nature, necessary to present fairly the financial position of SpartanNash as of April 19, 2014, and the results of its operations and cash flows for the interim periods presented. Interim results are not necessarily indicative of results for a full year.

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- Definition The entire disclosure for the basis of presentation and significant accounting policies concepts. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS). Accounting policies describe all significant accounting policies of the reporting entity. + References No definition available. + Details
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