v2.4.0.8

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2013

INCOME TAXES [Abstract]

Schedule of Income before Income Taxes

The components of income (loss) before income taxes, equity in net loss (income) of equity method investee and non-controlling interest are as follows:

		Year ended December 31,
		2011				2012				2013
Domestic		$	(3,659	)		$	(3,182	)		$	(522	)
Foreign			8,661				1,703				1,310
		$	5,002			$	(1,479	)		$	788

Schedule of Income Tax Expense

The current and deferred components of the income tax expense appearing in the consolidated statements of operations are as follows:

		Year ended December 31,
		2011				2012				2013
Current tax		$	451			$	318			$	129
Deferred tax			428				454				274
		$	879			$	772			$	403

Schedule of Deferred Tax Assets and Liabilities

The Group's deferred tax assets and liabilities as at December 31, 2012 and 2013 are attributable to the following:

		At December 31,
		2012				2013
Expenditures deductible for tax purpose in future years
- Accrued legal and professional fees		$	28			$	30
- Accrued bonus			261				165
- Other			172				238
Tax losses			3,535				5,217
Depreciation and amortization			123				82
Total deferred tax assets		$	4,119			$	5,732
Valuation allowance			(3,535	)			(5,217	)
Deferred tax assets			584				515
Interest income taxable for tax purpose in future years			(534	)			(343	)
Deferred tax liability arising from withholding tax on undistributed profits			(3,189	)			(3,589	)
Total deferred tax liabilities			(3,723	)			(3,932	)
Deferred tax liabilities, net		$	(3,139	)		$	(3,417	)

Schedule of Deferred Tax Balances

The following is the analysis of deferred tax balances for reporting purposes:

		At December 31,
		2012				2013
Deferred tax assets
Current		$	504			$	416
Non-current			80				99
		$	584			$	515
Deferred tax liabilities
Current		$	(534	)		$	(343	)
Non-current			(3,189	)			(3,589	)
			(3,723	)			(3,932	)
Deferred tax liabilities, net		$	(3,139	)		$	(3,417	)

Schedule of Valuation Allowance on Deferred Assets

Movement of valuation allowance:

		2011				2012				2013
At the beginning of the year		$	1,002			$	1,912			$	3,535
Change for the year			910				1,623				1,682
At the end of the year		$	1,912			$	3,535			$	5,217

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation between the provision for income tax computed by applicable PRC enterprise income tax rate to income (loss) before income taxes, equity in net loss (income) of equity method investees and non-controlling interest, and actual provision for income taxes is as follows:

		Year ended December 31,
		2011				2012				2013
PRC tax rate			25	%			25	%			25	%
Tax provision (credit) at PRC enterprise income tax rate		$	1,251			$	(370	)		$	197
Expenses not deductible for tax purpose			717				1,224				403
Share-based compensation not deductible for tax purpose			420				366				123
Income not taxable for tax purposes			(706	)			(599	)			(1,005	)
Net change in valuation allowance			910				1,623				1,682
Effect of tax exemption and preferential income tax rate granted to PRC subsidiaries			(1,081	)			(911	)			(930	)
Effect of the different income tax rates in other jurisdictions			(34	)			21				204
Effect of withholding tax on undistributed earnings			554				349				400
Effect of withholding tax on American Depository Shares ("ADS") reimbursement income			150				150				-
Utilization of tax loss previously not recognized			(1,053	)			(979	)			(685	)
Overprovision in prior year			(236	)			(81	)			(78	)
Others			(13	)			(21	)			92
Income tax expense		$	879			$	772			$	403

X

- Definition

Schedule Of Deferred Tax Assets And Liabilities Balances [Table Text Block]

+ References

No definition available.

+ Details

Name:	acts_ScheduleOfDeferredTaxAssetsAndLiabilitiesBalancesTableTextBlock
Namespace Prefix:	acts_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

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

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h)(1)(i))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

+ Details

Name:	us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319



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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Valuation Allowance

-URI http://asc.fasb.org/extlink&oid=6528051

+ Details

Name:	us-gaap_SummaryOfValuationAllowanceTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration