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EXCEL - IDEA: XBRL DOCUMENT - ESCALADE INCFinancial_Report.xls
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10-Q - QUARTERLY REPORT - ESCALADE INCv325530_10q.htm
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EX-32.2 - EXHIBIT 32.2 - ESCALADE INCv325530_ex32-2.htm
EX-31.2 - EXHIBIT 31.2 - ESCALADE INCv325530_ex31-2.htm
EX-32.1 - EXHIBIT 32.1 - ESCALADE INCv325530_ex32-1.htm
EX-31.1 - EXHIBIT 31.1 - ESCALADE INCv325530_ex31-1.htm
v2.4.0.6
New Accounting Standards
9 Months Ended
Oct. 06, 2012
New Accounting Pronouncements and Changes In Accounting Principles [Abstract]  
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]

Note N – New Accounting Standards

 

With the exception of that discussed below, there have been no recent accounting pronouncements or changes in accounting pronouncements during the nine months ended October 6, 2012, as compared to the recent accounting pronouncements described in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2011, that are of significance, or potential significance to the Company.

 

In July 2012, FASB issued Accounting Standards Update 2012-02, Intangibles – Goodwill and Other, to reduce the cost and complexity of performing impairment testing for indefinite-lived intangible assets by simplifying how an entity tests those assets for impairment and improving the consistency in impairment testing guidance among long-lived asset categories. An organization electing to perform a qualitative assessment is no longer required to calculate the fair value of an indefinite-lived intangible asset unless the organization determines, based on a qualitative assessment, that it is “more likely than not” that the asset is impaired. The guidance is effective for impairment testing for fiscal years beginning after September 15, 2012. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements.