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EXCEL - IDEA: XBRL DOCUMENT - Sears Hometown & Outlet Stores, Inc.Financial_Report.xls
10-Q - 10-Q - Sears Hometown & Outlet Stores, Inc.sho-102712x10q.htm
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EX-31.2 - EXHIBIT - Sears Hometown & Outlet Stores, Inc.sho-102712xex312.htm
EX-32.1 - EXHIBIT - Sears Hometown & Outlet Stores, Inc.sho-102712xex321.htm
EX-31.1 - EXHIBIT - Sears Hometown & Outlet Stores, Inc.sho-102712xex311.htm
v2.4.0.6
Recent Accounting Pronouncements
9 Months Ended
Oct. 27, 2012
Accounting Changes and Error Corrections [Abstract]  
RECENT ACCOUNTING PRONOUNCEMENTS
RECENT ACCOUNTING PRONOUNCEMENTS
Testing Goodwill for Impairment
In September 2011, the Financial Accounting Standards Board (“FASB”) issued an accounting standards update which provides, subject to certain conditions, the option to perform a qualitative, rather than quantitative, assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. This update was effective and adopted by the Company in the first quarter of 2012 and did not have a material impact on the Company’s condensed consolidated financial position, results of operations or cash flows.
Disclosures about Fair Value Measurements
In May 2011, the FASB issued an accounting standards update which amends the definition of fair value measurement principles and disclosure requirements to eliminate differences between U.S. GAAP and International Financial Reporting Standards. The update requires new quantitative and qualitative disclosures about the sensitivity of recurring Level 3 measurement disclosures, as well as disclosures of transfers between Level 1 and Level 2 of the fair value hierarchy. This update was effective and adopted by the Company in the first quarter of 2012 and did not have a material impact on the Company’s condensed consolidated financial position, results of operations or cash flows.