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Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	May 26, 2012	Jun. 29, 2012
Document And Entity Information [Abstract]
Document Type	10-Q
Document Period End Date	May 26, 2012
Amendment Flag	false
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2012
Entity Registrant Name	FRANKLIN COVEY CO
Entity Central Index Key	0000886206
Current Fiscal Year End Date	--08-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		17,814,172

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	May 26, 2012	Aug. 31, 2011
Current assets:
Cash and cash equivalents	$ 6,465	$ 3,016
Accounts receivable, less allowance for doubtful accounts of $697 and $798	31,593	32,412
Receivable from related party	6,259	5,717
Inventories	3,775	4,301
Deferred income taxes	2,977	3,005
Prepaid expenses and other assets	4,052	3,605
Total current assets	55,121	52,056
Property and equipment, net	18,112	19,143
Intangible assets, net	59,825	61,703
Goodwill	9,172	9,172
Other assets	9,432	9,353
Total assets	151,662	151,427
Current liabilities:
Current portion of financing obligation	957	857
Current portion of bank note payable	2,500	2,292
Accounts payable	6,263	9,154
Income taxes payable	251	285
Accrued liabilities	18,899	22,813
Total current liabilities	28,870	35,401
Financing obligation, less current portion	28,778	29,507
Bank note payable, less current portion	833	2,708
Other liabilities	444	411
Deferred income tax liabilities	5,712	4,084
Total liabilities	64,637	72,111
Shareholders' equity:
Common stock - $0.05 par value; 40,000 shares authorized, 27,056 shares issued and outstanding	1,353	1,353
Additional paid-in capital	182,023	179,515
Common stock warrants	5,260	5,260
Retained earnings	22,710	18,269
Accumulated other comprehensive income	3,260	3,592
Treasury stock at cost, 9,307 and 9,386 shares	(127,581)	(128,673)
Total shareholders' equity	87,025	79,316
Total liabilities and shareholders' equity	$ 151,662	$ 151,427

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	May 26, 2012	Aug. 31, 2011
Condensed Consolidated Balance Sheets [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 697	$ 798
Common stock, par value	$ 0.05	$ 0.05
Common stock, shares authorized	40,000,000	40,000,000
Common stock, shares issued	27,056,000	27,056,000
Common stock, shares outstanding	27,056,000	27,056,000
Treasury stock, shares	9,307,000	9,386,000

Condensed Consolidated Income Statements - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	May 26, 2012	May 28, 2011	May 26, 2012	May 28, 2011
Net sales:
Training and consulting services	$ 38,213	$ 37,368	$ 110,201	$ 108,261
Products	2,291	2,958	7,057	5,777
Leasing	770	571	2,183	1,753
Total net sales	41,274	40,897	119,441	115,791
Cost of sales:
Training and consulting services	13,585	13,472	37,417	37,982
Products	1,142	1,199	3,124	2,585
Leasing	403	445	1,233	1,256
Total cost of sales	15,130	15,116	41,774	41,823
Gross profit	26,144	25,781	77,667	73,968
Selling, general, and administrative	21,448	21,009	63,535	60,713
Depreciation	680	997	2,374	2,695
Amortization	622	916	1,879	2,766
Income from operations	3,394	2,859	9,879	7,794
Interest income	2	5	10	16
Interest expense	(613)	(669)	(1,873)	(2,021)
Income before income taxes	2,783	2,195	8,016	5,789
Provision for income taxes	(1,166)	(1,471)	(3,575)	(3,966)
Net income	$ 1,617	$ 724	$ 4,441	$ 1,823
Net income per share:
Basic	$ 0.09	$ 0.04	$ 0.25	$ 0.11
Diluted	$ 0.09	$ 0.04	$ 0.24	$ 0.11
Weighted average number of common shares:
Basic	17,797	17,067	17,765	17,030
Diluted	18,316	17,354	18,200	17,282
COMPREHENSIVE INCOME:
Net income	$ 1,617	$ 724	$ 4,441	$ 1,823
Foreign currency translation adjustments	(25)	89	(332)	328
Total comprehensive income	$ 1,592	$ 813	$ 4,109	$ 2,151

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	May 26, 2012	May 28, 2011
Cash flows from operating activities:
Net income	$ 4,441	$ 1,823
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	4,303	5,406
Amortization of capitalized curriculum costs	1,353	1,214
Deferred income taxes	1,702	2,731
Loss on disposals of property and equipment	21	133
Share-based compensation expense	3,301	1,264
Changes in assets and liabilities:
Decrease (increase) in accounts receivable, net	598	(3,712)
Decrease (increase) in inventories	458	(90)
Decrease (increase) in receivable from related party, prepaid expenses, and other assets	(751)	1,747
Decrease in accounts payable and accrued liabilities	(6,723)	(4,535)
Increase (decrease) in other long-term liabilities	(5)	39
Increase (decrease) in income taxes payable	(20)	193
Net cash provided by operating activities	8,678	6,213
Cash flows from investing activities:
Purchases of property and equipment	(1,428)	(1,940)
Curriculum development costs	(1,758)	(2,044)
Payment of contingent business acquisition costs		(5,411)
Net cash used for investing activities	(3,186)	(9,395)
Cash flows from financing activities:
Proceeds from line-of-credit borrowing	8,523	50,631
Payments on line-of-credit borrowing	(8,523)	(53,070)
Proceeds from bank note payable		3,650
Payments on bank note payable	(1,667)
Principal payments on financing obligation	(661)	(475)
Proceeds from sales of common stock from treasury	320	244
Purchase of common shares for treasury	(21)	(47)
Net cash provided by (used for) financing activities	(2,029)	933
Effect of foreign exchange rates on cash and cash equivalents	(14)	(106)
Net increase (decrease) in cash and cash equivalents	3,449	(2,355)
Cash and cash equivalents at beginning of the period	3,016	3,484
Cash and cash equivalents at end of the period	6,465	1,129
Supplemental disclosure of cash flow information:
Cash paid for interest	1,869	2,025
Cash paid for income taxes	1,715	1,260
Non-cash investing and financing activities:
Acquisition of property and equipment through accounts payable	$ 182	$ 35

Basis Of Presentation	9 Months Ended
Basis Of Presentation	May 26, 2012
Basis Of Presentation [Abstract]
Basis Of Presentation	NOTE 1 – BASIS OF PRESENTATION Franklin Covey Co. (hereafter referred to as us, we, our, or the Company) is a global content and intellectual property company focused on individual and organizational performance. Our mission is to "enable greatness in people and organizations everywhere," and we believe that we are experts at solving seven pervasive, intractable problems, each of which requires a change in human behavior. We are organized to address these seven problems, which include the following: Leadership, Execution, Productivity, Trust, Loyalty, Sales Performance, and Education. As we deliver our solutions to these problems, we believe there are four important characteristics that distinguish us from our competitors. 1. World Class Content – Our content is principle centered and based on natural laws of human behavior and effectiveness. Our content is designed to build new skillsets, establish new mindsets, and provide enabling toolsets. 2. Breadth and Scalability of Delivery Options – We have a wide range of content delivery options, including: on-site training, training led through certified facilitators, on-line learning, blended learning, intellectual property licenses, and organization-wide transformational processes, including consulting and coaching. 3. Global Capability – We operate four regional sales offices in the United States; wholly owned subsidiaries in Australia, Japan, and the United Kingdom; and contract with licensee partners who deliver our curriculum and provide services in over 140 other countries and territories around the world. 4. Transformational Impact and Reach – We hold ourselves responsible for and measure ourselves by our clients' achievement of transformational results. Our offerings are described in further detail at www.franklincovey.com. We have some of the best-known offerings in the training industry, including a suite of individual-effectiveness and leadership-development training products based on the best-selling book, The 7 Habits of Highly Effective People and its execution process, The 4 Disciplines of Execution. The accompanying unaudited condensed consolidated financial statements reflect, in the opinion of management, all adjustments (consisting of normal recurring accruals) necessary to present fairly the financial position and results of operations of the Company as of the dates and for the periods indicated. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to Securities and Exchange Commission (SEC) rules and regulations. The information included in this quarterly report on Form 10-Q should be read in conjunction with the consolidated financial statements and related notes included in our annual report on Form 10-K for the fiscal year ended August 31, 2011. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the dates of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. The Company utilizes a modified 52/53-week fiscal year that ends on August 31 of each year. Corresponding quarterly periods generally consist of 13-week periods that end on November 26, 2011, February 25, 2012, and May 26, 2012 during fiscal 2012. Unless otherwise noted, references to fiscal years apply to the 12 months ended on August 31 of the specified year. The results of operations for the quarter and three quarters ended May 26, 2012 are not necessarily indicative of results expected for the entire fiscal year ending August 31, 2012, or for any future periods. At May 26, 2012, the carrying value of our financial instruments approximated their fair values.

Inventories

9 Months Ended

May 26, 2012

Inventories [Abstract]

Inventories

NOTE 2 – INVENTORIES

Inventories are stated at the lower of cost or market, cost being determined using the first-in, first-out method, and were comprised of the following (in thousands):


	May 26, 2012		August 31, 2011

Finished goods	$	3,629	$	4,158
Raw materials		146		143
	$	3,775	$	4,301

Line Of Credit	9 Months Ended
Line Of Credit	May 26, 2012
Line Of Credit [Abstract]
Line Of Credit	NOTE 3 – LINE OF CREDIT On March 13, 2012, we entered into the First Modification Agreement to our previously existing amended and restated secured credit agreement (the Restated Credit Agreement) with our existing lender. The primary purpose of the First Modification Agreement was to extend the maturity date of the Restated Credit Agreement, which originally expired on March 14, 2012. The First Modification Agreement extended the maturity date of the Restated Credit Agreement to March 31, 2013. Subsequent to May 26, 2012, we entered into the Second Modification Agreement to the Restated Credit Agreement. The primary purpose of the Second Modification Agreement was to extend the maturity date of the Restated Credit Agreement from March 31, 2013 to March 31, 2015. We wanted to ensure the availability of our line of credit facility over the next three years so that we can use excess cash to pursue special initiatives, such as the potential repurchase of shares of our common stock, and for other growth opportunities. The credit facility will continue to provide a maximum borrowing amount of $10.0 million and the interest rate continues to be LIBOR plus 2.50% per year. The unused credit fee on the facility increased slightly from .25% to .33%. The Second Modification Agreement continues to have debt covenants that include 1) a Funded Debt to EBITDAR ratio, 2) a Fixed Charge Coverage ratio, and 3) an annual limit on purchases of property and equipment. The previously existing minimum net worth covenant was eliminated. At May 26, 2012, we believe that we were in compliance with the applicable terms and covenants of the Restated Credit Agreement. The other terms, conditions, and financial covenants in the Second Modification Agreement are substantially the same as those defined in the Restated Credit Agreement. In the event of noncompliance with the financial covenants and other defined events of default, the lender is entitled to certain remedies, including acceleration of the repayment of amounts outstanding on the line of credit facility.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

Common Share Buyback Program	9 Months Ended
Common Share Buyback Program	May 26, 2012
Common Share Buyback Program [Abstract]
Common Share Buyback Program	NOTE 4 – COMMON SHARE BUYBACK PROGRAM During the quarter ended May 26, 2012, our Board of Directors approved a plan to purchase up to $10.0 million of the Company's outstanding common stock. We intend to use available cash exceeding $10.0 million to make the purchases. All previously existing common stock repurchase plans were canceled and the new common share repurchase plan does not have an expiration date.

Share-Based Compensation

9 Months Ended

May 26, 2012

Share-Based Compensation [Abstract]

Share-Based Compensation

NOTE 5 – SHARE-BASED COMPENSATION

We utilize various share-based compensation plans as integral components of our overall compensation and associate retention strategy. The compensation cost of our share-based compensation plans is included in selling, general, and administrative expenses in the accompanying condensed consolidated income statements. The total cost of our share-based compensation plans was as follows for the periods indicated (in thousands):


	Quarter Ended				Three Quarters Ended
	May 26, 2012		May 28, 2011		May 26, 2012		May 28, 2011
Performance awards	$	949	$	103	$	2,822	$	256
Stock options		-		251		168		568
Unvested share awards		87		87		252		292
Employee stock purchase plan		20		15		59		44
Fully vested share awards		-		-		-		104
	$	1,056	$	456	$	3,301	$	1,264

The following is a description of recent developments in our share-based compensation plans.

Performance Awards

There were no performance awards granted, modified, or vested during the quarter ended May 26, 2012. Compensation expense recognized during the quarter and three quarters ended May 26, 2012 for performance awards includes expense related to awards granted in previous periods.

Stock Options

We have an incentive stock option plan whereby options to purchase shares of our common stock are issued to key employees at an exercise price not less than the fair market value of our common stock on the date of grant. During the quarter and three quarters ended May 26, 2012 we did not grant any new stock options or modify existing awards and there were no significant changes to the stock option information disclosed as of August 31, 2011. At May 26, 2012 we had no remaining unrecognized compensation expense related to our stock option awards.

Unvested Share Awards

Our annual unvested share awards granted to non-employee members of our Board of Directors is administered under the terms of the Franklin Covey Co. Second Amended and Restated 1992 Stock Incentive Plan, and is designed to provide our non-employee directors, who are not eligible to participate in our employee stock incentive plan, an opportunity to obtain an interest in the Company through the acquisition of shares of our common stock. The annual unvested award is generally granted in January (following the Annual Shareholders' Meeting) of each year. In fiscal 2012, each eligible director was entitled to receive a whole-share grant equal to $50,000 with a one-year vesting period, which resulted in a total of 37,275 shares issued to members of the Board of Directors under this program. At May 26, 2012, there was approximately $0.2 million of unrecognized compensation expense associated with the fiscal 2012 Board of Director unvested share award. The fiscal 2011 Board of Director unvested share award vested in January 2012.

Employee Stock Purchase Plan

We have an employee stock purchase plan (ESPP) that offers qualified employees the opportunity to purchase shares of our common stock at a price equal to 85 percent of the average fair market value of our common stock on the last trading day of the calendar month in each fiscal quarter. During the quarter and three quarters ended May 26, 2012, a total of 14,827 shares and 40,832 shares were issued to participants in the ESPP.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

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+ Details

Income Taxes	9 Months Ended
Income Taxes	May 26, 2012
Income Taxes [Abstract]
Income Taxes	NOTE 6 – INCOME TAXES In order to determine our quarterly provision for income taxes, we use an estimated annual effective tax rate, which is based on expected annual income and statutory tax rates in the various jurisdictions in which we operate. Certain discrete items are separately recognized in the quarter during which they occur and can be a source of variability in the effective tax rates from quarter to quarter. Our effective tax rate for the three quarters ended May 26, 2012 of approximately 45 percent was somewhat higher than statutory combined rates primarily due to taxable interest income on outstanding management common stock loans and the tax differential on income subject to both foreign and U.S. taxation. The effective tax rate for the three quarters ended May 26, 2012 includes the benefit of foreign tax credits to be claimed on our U.S. federal income tax returns. The effective tax rate for the three quarters ended May 28, 2011 of approximately 69 percent did not include the benefit of such foreign tax credits because we did not initially believe the Company would be able to utilize the benefits during fiscal 2011. However, due to the utilization of net loss carryforwards and other deferred income tax assets, our cash paid for income taxes will remain significantly less than our income tax provision during the foreseeable future. During the three quarters ended May 26, 2012 we paid $1.7 million in cash for income taxes.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

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

Earnings Per Share

9 Months Ended

May 26, 2012

Earnings Per Share [Abstract]

Earnings Per Share

NOTE 7 – EARNINGS PER SHARE

Basic earnings per common share (EPS) is calculated by dividing net income or loss by the weighted-average number of common shares outstanding for the period. Diluted EPS is calculated by dividing net income by the weighted-average number of common shares outstanding plus the assumed exercise of all dilutive securities using the treasury stock method or the "if converted" method, as appropriate. Due to modifications to our management stock loan program, we determined that the shares of management stock loan participants that were placed in the escrow account are participating securities because they continue to have equivalent common stock dividend rights. Accordingly, these management stock loan shares are included in our basic EPS calculation during periods of net income and excluded from the basic EPS calculation in periods of net loss. Our unvested share-based compensation awards are not entitled to participate in dividends until they vest and are excluded from our EPS calculation.

The following table presents the computation of our EPS for the periods indicated (in thousands, except per share amounts):


	Quarter Ended						Three Quarters Ended
	May 26, 2012			May 28, 2011			May 26, 2012			May 28, 2011
Numerator for basic and diluted earnings per share:
Income before income taxes	$	2,783		$	2,195		$	8,016		$	5,789
Income tax provision		(1,166	)		(1,471	)		(3,575	)		(3,966	)
Net income	$	1,617		$	724		$	4,441		$	1,823

Denominator for basic and diluted earnings per share:
Basic weighted average shares outstanding⁽¹⁾		17,797			17,067			17,765			17,030
Effect of dilutive securities:
Stock options and other share- based awards		10			11			22			48
Common stock warrants		509			276			413			204
Diluted weighted average shares outstanding		18,316			17,354			18,200			17,282

EPS Calculations:
Net income per share:
Basic	$	.09		$	.04		$	.25		$	.11
Diluted		.09			.04			.24			.11

(1) Since we recognized net income for the periods presented, our basic weighted average shares for those periods include 3.3 million shares of common stock held by management stock loan participants that were placed in escrow.

At May 26, 2012 and May 28, 2011, we had approximately 0.7 million stock options outstanding which were not included in the computation of diluted EPS because the options are considered to be contingently issuable shares that have market vesting conditions which were not met for the periods presented. Although these shares were not included in our calculation of diluted EPS, these stock options, and other dilutive securities, including performance share-based compensation instruments, may have a dilutive effect on our EPS calculation in future periods if the price of our common stock increases or when our share-based compensation instruments vest.

Segment Information

9 Months Ended

May 26, 2012

Segment Information [Abstract]

Segment Information

NOTE 8 – SEGMENT INFORMATION

Our sales are primarily comprised of training and consulting sales and related products. Based on the consistent nature of our services and products and the types of customers for these services, we function as a single operating segment. However, to improve comparability with previous periods, operating information for our U.S./Canada, international, and corporate services operations is presented below. Our U.S./Canada operations are responsible for the sale and delivery of our training and consulting services in the United States and Canada. Our international sales group includes the financial results of our directly owned foreign offices and royalty revenues from licensees. Our corporate services information includes leasing income and certain corporate operating expenses.

The Company's chief operating decision maker is the Chief Executive Officer, and the primary measurement tool used in business unit performance analysis is earnings before interest, taxes, depreciation, and amortization (EBITDA), which is a non-GAAP measure and may not be calculated as similarly titled amounts calculated by other companies. For segment reporting purposes, our consolidated EBITDA can be calculated as our income from operations excluding depreciation and amortization charges.

In the normal course of business, we may make structural and cost allocation revisions to our segment information to reflect new reporting responsibilities within the organization. There were no significant organizational or structural changes during the quarter and three quarters ended May 26, 2012. We account for our segment information on the same basis as the accompanying condensed consolidated financial statements.

ENTERPRISE INFORMATION

(in thousands)


Quarter Ended May 26, 2012	Sales to External Customers		Gross Profit		EBITDA			Depreciation		Amortization

U.S./Canada	$	31,678	$	18,904	$	3,840		$	288	$	618
International		8,826		6,873		3,153			83		4
Total		40,504		25,777		6,993			371		622
Corporate and eliminations		770		367		(2,297	)		309		-
Consolidated	$	41,274	$	26,144	$	4,696		$	680	$	622

Quarter Ended May 28, 2011

U.S./Canada	$	31,627	$	18,774	$	3,495		$	434	$	912
International		8,699		6,881		3,496			211		4
Total		40,326		25,655		6,991			645		916
Corporate and eliminations		571		126		(2,219	)		352		-
Consolidated	$	40,897	$	25,781	$	4,772		$	997	$	916


Three Quarters Ended May 26, 2012

U.S./Canada	$	86,445	$	52,712	$	8,756		$	1,157	$	1,867
International		30,813		24,004		12,214			274		12
Total		117,258		76,716		20,970			1,431		1,879
Corporate and eliminations		2,183		951		(6,838	)		943		-
Consolidated	$	119,441	$	77,667	$	14,132		$	2,374	$	1,879

Three Quarters Ended May 28, 2011

U.S./Canada	$	85,176	$	50,677	$	8,271		$	1,308	$	2,754
International		28,862		22,794		11,193			355		12
Total		114,038		73,471		19,464			1,663		2,766
Corporate and eliminations		1,753		497		(6,209	)		1,032		-
Consolidated	$	115,791	$	73,968	$	13,255		$	2,695	$	2,766

A reconciliation of operating segment EBITDA to consolidated income before income taxes is provided below (in thousands):


	Quarter Ended						Three Quarters Ended
	May 26, 2012			May 28, 2011			May 26, 2012			May 28, 2011
Reportable segment EBITDA	$	6,993		$	6,991		$	20,970		$	19,464
Corporate expenses		(2,297	)		(2,219	)		(6,838	)		(6,209	)
Consolidated EBITDA		4,696			4,772			14,132			13,255
Depreciation		(680	)		(997	)		(2,374	)		(2,695	)
Amortization		(622	)		(916	)		(1,879	)		(2,766	)
Income from operations		3,394			2,859			9,879			7,794
Interest income		2			5			10			16
Interest expense		(613	)		(669	)		(1,873	)		(2,021	)
Income before income taxes	$	2,783		$	2,195		$	8,016		$	5,789

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details