Attached files

file filename
EXCEL - IDEA: XBRL DOCUMENT - New York & Company, Inc.Financial_Report.xls
10-Q - 10-Q - New York & Company, Inc.a2212030z10-q.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R5.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R4.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R6.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R7.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R1.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R3.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R2.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R8.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R19.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R23.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R14.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R10.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R11.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R20.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R15.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R16.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R25.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R17.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R21.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R13.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R12.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R22.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R24.htm
XML - IDEA: XBRL DOCUMENT - New York & Company, Inc.R18.htm
EX-31.1 - EX-31.1 - New York & Company, Inc.a2212030zex-31_1.htm
EX-31.2 - EX-31.2 - New York & Company, Inc.a2212030zex-31_2.htm
EX-32.1 - EX-32.1 - New York & Company, Inc.a2212030zex-32_1.htm
v2.4.0.6
New Accounting Pronouncements
9 Months Ended
Oct. 27, 2012
New Accounting Pronouncements  
New Accounting Pronouncements

2. New Accounting Pronouncements

        In May 2011, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2011-04, "Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in GAAP and IFRSs" ("ASU 2011-04"), which amends Accounting Standards CodificationTM ("ASC") Topic 820, "Fair Value Measurements and Disclosures" ("ASC 820"). The updated guidance amends U.S. generally accepted accounting principles ("GAAP") to create more commonality with International Financial Reporting Standards ("IFRS") by changing some of the wording used to describe requirements for measuring fair value and for disclosing information about fair value measurements. ASU 2011-04 is effective for interim and annual periods beginning after December 15, 2011 and has been applied prospectively. The Company's adoption of ASU 2011-04 on January 29, 2012 did not have a material impact on its financial position and results of operations.

        In June 2011, the FASB issued ASU No. 2011-05, "Presentation of Comprehensive Income" ("ASU 2011-05"), which amends FASB ASC Topic 220, "Comprehensive Income" ("ASC 220"). The objective of ASU 2011-05 is to improve the comparability, consistency, and transparency of financial reporting and to increase the prominence of items reported in other comprehensive income. The amendments in this standard eliminate the option to present components of other comprehensive income as part of the statement of stockholders' equity. The amendments in this standard require that all non-owner changes in stockholders' equity be presented either in a single continuous statement of comprehensive income or in two separate but consecutive statements. In the two-statement approach, the first statement should present total net income and its components followed consecutively by a second statement that should present for annual periods total other comprehensive income, the components of other comprehensive income, and the total of comprehensive income and for interim periods present the total of comprehensive income. ASU 2011-05 is effective for interim and annual periods beginning after December 15, 2011 and has been applied retrospectively. In December 2011, the FASB issued ASU 2011-12, which indefinitely deferred the requirement of ASU 2011-05 related to presentation of reclassification adjustments from other comprehensive income to net income on the face of the financial statements. ASU 2011-05, as modified by ASU 2011-12, was adopted by the Company on January 29, 2012 by showing two separate but consecutive statements.

        In July 2012, the FASB issued ASU 2012-02, "Testing Indefinite-Lived Intangible Assets for Impairment" ("ASU 2012-02"), which amends FASB ASC Topic 350, "Intangibles—Goodwill and Other" to permit an entity to first assess qualitative factors to determine if it is more likely than not that an indefinite-lived intangible asset is impaired and whether it is necessary to perform the impairment test of comparing the carrying amount with the recoverable amount of the indefinite-lived intangible asset. This guidance is effective for interim and annual impairment tests performed in fiscal years beginning after September 15, 2012, with early adoption permitted. The Company will consider the requirements of ASU 2012-02 when conducting the annual impairment test of its indefinite-lived intangible assets.