Stock Option Plan	3 Months Ended
Mar. 31, 2012
Stock Option Plan [Abstract]
Stock Option Plan	Note 10 – Stock Option Plan The Company recorded $742 and $143 of stock-based compensation expense in general and administrative expenses during the three months ended March 31, 2012 and 2011, respectively. During the three months ended March 31, 2012, the Company granted 10 time-based options to an employee under the Company’s 2004 Equity Incentive Plan. The options vest at a rate of 20% per year and are exercisable at $42,000 per share. During the three months ended March 31, 2012, no options were exercised. There are options to purchase 3,708.27 shares of common stock outstanding at March 31, 2012. Additionally, in December 2010, in connection with the refinancing of the Company’s $675,000 Term Loan Agreement (“New Term Loan Credit Agreement”), the Company’s Board of Directors declared a one-time cash dividend of $9,400 per share of outstanding common stock. In addition, holders of unvested options at the declaration date may also receive a distribution of $9,400 per share if, and when, the options vest. During the three months ended March 31, 2012, certain options vested and the Company recorded a $287 charge to stock-based compensation expense. At March 31, 2012, the aggregate potential distribution associated with unvested time and performance options is $17,418.

Stock Option Plan

3 Months Ended

Mar. 31, 2012

Note 10 – Stock Option Plan

The Company recorded $742 and $143 of stock-based compensation expense in general and administrative expenses during the three months ended March 31, 2012 and 2011, respectively.

During the three months ended March 31, 2012, the Company granted 10 time-based options to an employee under the Company’s 2004 Equity Incentive Plan. The options vest at a rate of 20% per year and are exercisable at $42,000 per share.

During the three months ended March 31, 2012, no options were exercised. There are options to purchase 3,708.27 shares of common stock outstanding at March 31, 2012.

Additionally, in December 2010, in connection with the refinancing of the Company’s $675,000 Term Loan Agreement (“New Term Loan Credit Agreement”), the Company’s Board of Directors declared a one-time cash dividend of $9,400 per share of outstanding common stock. In addition, holders of unvested options at the declaration date may also receive a distribution of $9,400 per share if, and when, the options vest. During the three months ended March 31, 2012, certain options vested and the Company recorded a $287 charge to stock-based compensation expense. At March 31, 2012, the aggregate potential distribution associated with unvested time and performance options is $17,418.

- 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

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

-Publisher FASB

-Name Accounting Standards Codification

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 93-6

-Paragraph 53

-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 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 14

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 64, 65, A240

-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 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

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-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

AMSCAN HOLDINGS INC 10-Q