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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 8/12/13 Ignite Restaurant Group, Inc. 10-Q 7/01/13 85:9.4M Toppan Merrill/FA |
Document/Exhibit Description Pages Size 1: 10-Q Quarterly Report HTML 650K 2: EX-10.1 Material Contract HTML 24K 3: EX-31.1 Certification -- §302 - SOA'02 HTML 29K 4: EX-31.2 Certification -- §302 - SOA'02 HTML 29K 5: EX-32.1 Certification -- §906 - SOA'02 HTML 24K 6: EX-32.2 Certification -- §906 - SOA'02 HTML 24K 83: R1 Document and Entity Information HTML 44K 52: R2 Condensed Consolidated Balance Sheets HTML 117K 48: R3 Condensed Consolidated Balance Sheets HTML 47K (Parenthetical) 16: R4 Condensed Consolidated Statements of Operations HTML 86K 51: R5 Condensed Consolidated Statements of Cash Flows HTML 136K 33: R6 Basis of Presentation HTML 35K 70: R7 Change in Quarterly Accounting Periods HTML 25K 34: R8 Acquisition HTML 90K 39: R9 Selected Balance Sheet Accounts HTML 65K 17: R10 Debt Obligations HTML 47K 36: R11 Stock-Based Compensation HTML 38K 69: R12 Net Income (Loss) per Share HTML 56K 64: R13 Commitments and Contingencies HTML 40K 49: R14 Income Taxes HTML 28K 77: R15 Segment Information HTML 113K 67: R16 Basis of Presentation (Policies) HTML 53K 15: R17 Acquisition (Tables) HTML 85K 20: R18 Selected Balance Sheet Accounts (Tables) HTML 69K 76: R19 Debt Obligations (Tables) HTML 42K 81: R20 Stock-Based Compensation (Tables) HTML 32K 84: R21 Net Income (Loss) per Share (Tables) HTML 54K 79: R22 Commitments and Contingencies (Tables) HTML 34K 60: R23 Segment Information (Tables) HTML 110K 18: R24 Basis of Presentation (Details) HTML 52K 32: R25 Change in Quarterly Accounting Periods (Details) HTML 43K 25: R26 Acquisition (Details) HTML 139K 24: R27 Acquisition (Details 2) HTML 30K 40: R28 Selected Balance Sheet Accounts (Details) HTML 93K 59: R29 Debt Obligations (Details) HTML 113K 66: R30 Stock-Based Compensation (Details) HTML 38K 29: R31 Stock-Based Compensation (Details 2) HTML 43K 41: R32 Net Income (Loss) per Share (Details) HTML 52K 73: R33 Commitments and Contingencies (Details) HTML 42K 27: R34 Income Taxes (Details) HTML 26K 62: R35 Segment Information (Details) HTML 51K 47: XML IDEA XML File -- Filing Summary XML 84K 85: XML.R1 Document and Entity Information XML 129K 38: XML.R2 Condensed Consolidated Balance Sheets XML 295K 58: XML.R3 Condensed Consolidated Balance Sheets XML 118K (Parenthetical) 46: XML.R4 Condensed Consolidated Statements of Operations XML 390K 44: XML.R5 Condensed Consolidated Statements of Cash Flows XML 380K 14: XML.R6 Basis of Presentation XML 50K 53: XML.R7 Change in Quarterly Accounting Periods XML 40K 13: XML.R8 Acquisition XML 112K 30: XML.R9 Selected Balance Sheet Accounts XML 87K 43: XML.R10 Debt Obligations XML 61K 35: XML.R11 Stock-Based Compensation XML 53K 31: XML.R12 Net Income (Loss) per Share XML 74K 71: XML.R13 Commitments and Contingencies XML 56K 37: XML.R14 Income Taxes XML 42K 80: XML.R15 Segment Information XML 140K 55: XML.R16 Basis of Presentation (Policies) XML 81K 54: XML.R17 Acquisition (Tables) XML 118K 57: XML.R18 Selected Balance Sheet Accounts (Tables) XML 99K 28: XML.R19 Debt Obligations (Tables) XML 57K 50: XML.R20 Stock-Based Compensation (Tables) XML 48K 65: XML.R21 Net Income (Loss) per Share (Tables) XML 73K 68: XML.R22 Commitments and Contingencies (Tables) XML 51K 72: XML.R23 Segment Information (Tables) XML 139K 42: XML.R24 Basis of Presentation (Details) XML 310K 23: XML.R25 Change in Quarterly Accounting Periods (Details) XML 219K 74: XML.R26 Acquisition (Details) XML 1.83M 56: XML.R27 Acquisition (Details 2) XML 159K 75: XML.R28 Selected Balance Sheet Accounts (Details) XML 235K 19: XML.R29 Debt Obligations (Details) XML 1.75M 63: XML.R30 Stock-Based Compensation (Details) XML 129K 61: XML.R31 Stock-Based Compensation (Details 2) XML 212K 22: XML.R32 Net Income (Loss) per Share (Details) XML 290K 78: XML.R33 Commitments and Contingencies (Details) XML 125K 21: XML.R34 Income Taxes (Details) XML 68K 82: XML.R35 Segment Information (Details) XML 713K 45: EXCEL IDEA Workbook of Financial Reports (.xls) XLS 764K 7: EX-101.INS XBRL Instance -- irg-20130701 XML 1.02M 9: EX-101.CAL XBRL Calculations -- irg-20130701_cal XML 191K 10: EX-101.DEF XBRL Definitions -- irg-20130701_def XML 689K 11: EX-101.LAB XBRL Labels -- irg-20130701_lab XML 2.94M 12: EX-101.PRE XBRL Presentations -- irg-20130701_pre XML 1.34M 8: EX-101.SCH XBRL Schema -- irg-20130701 XSD 232K 26: ZIP XBRL Zipped Folder -- 0001104659-13-062427-xbrl Zip 182K
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<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph k -Article 1 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=7656940&loc=d3e5291-111683 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.3A-03.(b)) -URI http://asc.fasb.org/extlink&oid=6959686&loc=d3e355100-122828 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.3A-02.(b)) -URI http://asc.fasb.org/extlink&oid=6959686&loc=d3e355033-122828 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 4 -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. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph b -Article 3A Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 06 -Article 3 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph b -Article 3A </ElementReferences> | |||||||||||||||||||||
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<ElementName> us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock </ElementName> | |||||||||||||||||||||
<ElementPrefix> us-gaap_ </ElementPrefix> | |||||||||||||||||||||
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<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <p style="MARGIN: 0in 0in 0pt;"><i><font style="FONT-STYLE: italic; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Goodwill and Other Intangible Assets</font></i></p> <p style="MARGIN: 0in 0in 0pt;"> </p> <p style="TEXT-INDENT: 0.25in; MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">We recognize acquired intangible assets apart from goodwill whenever the intangible asset arises from contractual or other legal rights, or whenever it can be separated or divided from the acquired entity and sold, transferred, licensed, rented, or exchanged, either individually or in combination with a related contract, asset or liability. Intangible assets subject to amortization are amortized on a straight-line basis over their estimated useful lives. We evaluate the recoverability of the carrying amount of intangible assets with definite useful lives whenever events and circumstances indicate that the carrying value of the asset may not be fully recoverable. Impairment losses are recognized if the carrying value of an intangible asset is not recoverable from expected future cash flows and its carrying amount exceeds its estimated fair value.</font></p> <p style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt;" align="center"> </p> <p style="TEXT-INDENT: 0.25in; MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">We recognize goodwill as the excess of the acquisition price over the fair values of the tangible and identifiable intangible assets acquired and liabilities assumed. Goodwill and intangible assets with indefinite useful lives are not amortized, but are tested for</font> <font style="FONT-SIZE: 10pt;" size="2">impairment on an annual basis and between annual tests whenever impairment is indicated. This annual test takes place in December of each year. Impairment losses are recognized whenever the implied fair value of goodwill is less than its carrying value.</font></p> </div> </NonNumbericText> | |||||||||||||||||||||
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<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Disclosure of accounting policy for goodwill and intangible assets. This accounting policy also may address how an entity assesses and measures impairment of goodwill and intangible assets. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -URI http://asc.fasb.org/subtopic&trid=2144471 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 144 -Paragraph 7-18, 22 -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. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2144439 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 4, 11-23, 26, 34 -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. </ElementReferences> | |||||||||||||||||||||
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<Label> Goodwill and Other Intangible Assets </Label> | |||||||||||||||||||||
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<IsBaseElement> true </IsBaseElement> | |||||||||||||||||||||
<BalanceType> na </BalanceType> | |||||||||||||||||||||
<PeriodType> duration </PeriodType> | |||||||||||||||||||||
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<IsCalendarTitle> false </IsCalendarTitle> | |||||||||||||||||||||
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<IsEndingBalance> false </IsEndingBalance> | |||||||||||||||||||||
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<FootnoteIndexer/> | |||||||||||||||||||||
<Cells> | |||||||||||||||||||||
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<IsNumeric> false </IsNumeric> | |||||||||||||||||||||
<IsRatio> false </IsRatio> | |||||||||||||||||||||
<DisplayZeroAsNone> false </DisplayZeroAsNone> | |||||||||||||||||||||
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<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <p style="MARGIN: 0in 0in 0pt;"><i><font style="FONT-STYLE: italic; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Reclassification</font></i></p> <p style="TEXT-ALIGN: center; TEXT-INDENT: 0.25in; MARGIN: 0in 0in 0pt;" align="center"> </p> <p style="TEXT-INDENT: 0.25in; MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">We reclassified certain items in the prior period financial statements to conform to the current period financial statement presentation. The reclassifications had no effect on previously reported financial position, results of operations or cash flows.</font></p> </div> </NonNumbericText> | |||||||||||||||||||||
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<CurrencyCode/> | |||||||||||||||||||||
<CurrencySymbol/> | |||||||||||||||||||||
<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
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<ElementDataType> nonnum:textBlockItemType </ElementDataType> | |||||||||||||||||||||
<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Disclosure of accounting policy for reclassifications that affects the comparability of the financial statements. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6359566&loc=d3e326-107755 </ElementReferences> | |||||||||||||||||||||
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<Label> Reclassification </Label> | |||||||||||||||||||||
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<IsBaseElement> true </IsBaseElement> | |||||||||||||||||||||
<BalanceType> na </BalanceType> | |||||||||||||||||||||
<PeriodType> duration </PeriodType> | |||||||||||||||||||||
<IsReportTitle> false </IsReportTitle> | |||||||||||||||||||||
<IsSegmentTitle> false </IsSegmentTitle> | |||||||||||||||||||||
<IsCalendarTitle> false </IsCalendarTitle> | |||||||||||||||||||||
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<PreferredLabelRole> terseLabel </PreferredLabelRole> | |||||||||||||||||||||
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<Cells> | |||||||||||||||||||||
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<Id> 1 </Id> | |||||||||||||||||||||
<IsNumeric> false </IsNumeric> | |||||||||||||||||||||
<IsRatio> false </IsRatio> | |||||||||||||||||||||
<DisplayZeroAsNone> false </DisplayZeroAsNone> | |||||||||||||||||||||
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<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <p style="MARGIN: 0in 0in 0pt;"><i><font style="FONT-STYLE: italic; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Recent Accounting Pronouncements</font></i></p> <p style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt;" align="center"> </p> <p style="TEXT-INDENT: 0.25in; MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">In July 2012, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2012-02, <i>Intangibles — Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment</i>, which allows an entity the option to first assess qualitatively whether it is more likely than not that the indefinite-lived intangible asset is impaired, thus necessitating a quantitative impairment test. An entity is not required to calculate the fair value of an indefinite-lived intangible asset and perform the quantitative test unless it determines that it is more likely than not that the asset is impaired. This update is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. Our adoption of this update effective January 1, 2013 did not have a significant impact on our condensed consolidated financial statements.</font></p> <p style="TEXT-INDENT: 0.25in; MARGIN: 0in 0in 0pt;"> </p> <p style="TEXT-INDENT: 0.25in; MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">In July 2013, the FASB issued ASU No. 2013-11, <i>Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists</i>, which prescribes that an unrecognized tax benefit or a portion of an unrecognized tax benefit should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar loss, or a tax credit carryforward, except in certain cases where the unrecognized tax benefit should be presented as a liability and should not be combined with deferred tax assets. This update is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013, with early adoption permitted. This update should be applied prospectively to all unrecognized tax benefits that exist at the effective date, with retrospective application permitted. We do not believe that adoption of this update will have a significant impact on our condensed consolidated financial statements.</font></p> </div> </NonNumbericText> | |||||||||||||||||||||
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<CurrencyCode/> | |||||||||||||||||||||
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<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
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<ElementDataType> nonnum:textBlockItemType </ElementDataType> | |||||||||||||||||||||
<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Disclosure of the adoption of new accounting pronouncements that may impact the entity's financial reporting. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> No definition available. </ElementReferences> | |||||||||||||||||||||
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<Label> Recent Accounting Pronouncements </Label> | |||||||||||||||||||||
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<MonetaryRoundingLevel> UnKnown </MonetaryRoundingLevel> | |||||||||||||||||||||
<SharesRoundingLevel> UnKnown </SharesRoundingLevel> | |||||||||||||||||||||
<PerShareRoundingLevel> UnKnown </PerShareRoundingLevel> | |||||||||||||||||||||
<ExchangeRateRoundingLevel> UnKnown </ExchangeRateRoundingLevel> | |||||||||||||||||||||
<HasCustomUnits> true </HasCustomUnits> | |||||||||||||||||||||
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