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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2016	Oct. 28, 2016
Entity Registrant Name	IAC/INTERACTIVECORP
Entity Central Index Key	0000891103
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	Q3
Amendment Flag	false
Common Stock
Entity Common Stock, Shares Outstanding		73,500,407
Class B Convertible Common Stock
Entity Common Stock, Shares Outstanding		5,789,499

CONSOLIDATED BALANCE SHEET (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
ASSETS
Cash and cash equivalents	$ 1,189,784	$ 1,481,447
Marketable securities	177,862	39,200
Accounts receivable, net of allowance of $16,650 and $16,528, respectively	199,328	250,077
Other current assets	232,556	174,286
Total current assets	1,799,530	1,945,010
Property and equipment, net of accumulated depreciation and amortization of $319,804 and $284,494, respectively	317,277	302,817
Goodwill	1,942,556	2,245,364
Intangible assets, net	382,296	440,828
Long-term investments	126,855	137,386
Other non-current assets	102,646	117,286
TOTAL ASSETS	4,671,160	5,188,691
LIABILITIES:
Current portion of long-term debt	0	40,000
Accounts payable, trade	72,268	86,883
Deferred revenue	284,227	258,412
Accrued expenses and other current liabilities	346,094	383,251
Total current liabilities	702,589	768,546
Long-term debt, net of current portion	1,641,285	1,726,954
Income taxes payable	35,800	33,692
Deferred income taxes	250,883	348,773
Other long-term liabilities	39,244	64,510
Redeemable noncontrolling interests	31,160	30,391
Commitments and contingencies
SHAREHOLDERS' EQUITY:
Additional paid-in capital	11,906,822	11,486,315
Retained earnings	188,063	331,394
Accumulated other comprehensive loss	(122,684)	(152,103)
Treasury stock 192,422,155 and 187,137,267 shares, respectively	(10,108,606)	(9,861,350)
Total IAC shareholders' equity	1,863,866	1,804,526
Noncontrolling interests	106,333	411,299
Total shareholders' equity	1,970,199	2,215,825
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	4,671,160	5,188,691
Common Stock
SHAREHOLDERS' EQUITY:
Common stock	255	254
Class B Convertible Common Stock
SHAREHOLDERS' EQUITY:
Common stock	$ 16	$ 16

CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Accounts receivable, allowance	$ 16,650	$ 16,528
Accumulated depreciation and amortization, property and equipment	$ 319,804	$ 284,494
Treasury stock, shares (in shares)	192,422,155	187,137,267
Common Stock
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized shares (in shares)	1,600,000,000	1,600,000,000
Common stock, issued shares (in shares)	255,496,433	254,014,976
Common stock, outstanding shares (in shares)	73,442,278	77,245,709
Class B Convertible Common Stock
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized shares (in shares)	400,000,000	400,000,000
Common stock, issued shares (in shares)	16,157,499	16,157,499
Common stock, outstanding shares (in shares)	5,789,499	5,789,499

CONSOLIDATED STATEMENT OF OPERATIONS (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Revenue	$ 764,102	$ 838,561	$ 2,328,720	$ 2,382,205
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	179,131	199,377	543,262	564,077
Selling and marketing expense	292,393	343,110	970,259	1,030,302
General and administrative expense	128,829	134,122	417,206	378,265
Product development expense	45,947	46,859	151,688	138,546
Depreciation	17,951	15,625	51,321	46,693
Amortization of intangibles	14,267	12,338	65,062	39,304
Goodwill impairment	0	0	275,367	0
Total operating costs and expenses	678,518	751,431	2,474,165	2,197,187
Operating income (loss)	85,584	87,130	(145,445)	185,018
Interest expense	(27,118)	(15,992)	(82,622)	(45,270)
Other income, net	11,700	34,398	20,405	39,748
Earnings (loss) from continuing operations before income taxes	70,166	105,536	(207,662)	179,496
Income tax (provision) benefit	(17,826)	(40,510)	77,394	(34,722)
Earnings (loss) from continuing operations	52,340	65,026	(130,268)	144,774
Earnings (loss) from discontinued operations, net of tax	0	17	0	(11)
Net earnings (loss)	52,340	65,043	(130,268)	144,763
Net (earnings) loss attributable to noncontrolling interests	(9,178)	568	(13,063)	6,558
Net earnings (loss) attributable to IAC shareholders	$ 43,162	$ 65,611	$ (143,331)	$ 151,321
Per share information attributable to IAC shareholders:
Basic earnings (loss) per share from continuing operations (in dollars per share)	$ 0.54	$ 0.79	$ (1.78)	$ 1.82
Diluted earnings (loss) per share from continuing operations (in dollars per share)	0.49	0.74	(1.78)	1.71
Basic earnings (loss) per share (in dollars per share)	0.54	0.79	(1.78)	1.82
Diluted earnings (loss) per share (in dollars per share)	0.49	0.74	(1.78)	1.71
Dividends declared per share (in dollars per share)	$ 0	$ 0.34	$ 0	$ 1.02
Stock-based compensation expense by function:
Stock-based compensation expense	$ 23,661	$ 27,009	$ 82,610	$ 71,869
Cost of revenue
Stock-based compensation expense by function:
Stock-based compensation expense	597	307	1,904	846
Selling and marketing expense
Stock-based compensation expense by function:
Stock-based compensation expense	1,465	2,442	5,026	7,284
General and administrative expense
Stock-based compensation expense by function:
Stock-based compensation expense	18,248	21,683	59,957	56,320
Product development expense
Stock-based compensation expense by function:
Stock-based compensation expense	$ 3,351	$ 2,577	$ 15,723	$ 7,419

CONSOLIDATED STATEMENT OF COMPREHENSIVE OPERATIONS (Unaudited) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2016

Sep. 30, 2015

Sep. 30, 2016

Sep. 30, 2015

Statement of Comprehensive Income [Abstract]

Net earnings (loss)

$ 52,340

$ 65,043

$ (130,268)

$ 144,763

Other comprehensive (loss) income, net of tax:

Change in foreign currency translation adjustment

^[1]

(4,808)

(10,603)

7,596

(58,604)

Change in unrealized gains and losses of available-for-sale securities (net of tax benefits of $85 and $868 for the three and nine months ended September 30, 2016, respectively, and net of tax benefits of $277 and $95 for the three and nine months ended September 30, 2015, respectively)

^[2]

(145)

(3,617)

1,510

632

Total other comprehensive (loss) income, net of tax

(4,953)

(14,220)

9,106

(57,972)

Comprehensive income (loss)

47,387

50,823

(121,162)

86,791

Comprehensive (income) loss attributable to noncontrolling interests

(9,502)

595

(13,881)

7,742

Comprehensive income (loss) attributable to IAC shareholders

$ 37,885

$ 51,418

$ (135,043)

$ 94,533

[1]	The nine months ended September 30, 2016 and the three and nine months ended September 30, 2015 include amounts reclassified out of other comprehensive income into earnings. See Note 8 - Accumulated Other Comprehensive Loss for additional information.
[2]	The three and nine months ended September 30, 2016 and 2015 include unrealized gains reclassified out of other comprehensive income into earnings. See Note 5 - Marketable Securities and Note 8 - Accumulated Other Comprehensive Loss for additional information.

CONSOLIDATED STATEMENT OF COMPREHENSIVE OPERATIONS (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Statement of Comprehensive Income [Abstract]
Tax benefit of change in unrealized gains and losses of available-for-sale securities	$ 85	$ 277	$ 868	$ 95

CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY (Unaudited) - 9 months ended Sep. 30, 2016 - USD ($) shares in Thousands, $ in Thousands	Total	IAC	Common Stock Common Stock $.001 Par Value	Common Stock Class B Convertible Common Stock $.001 Par Value	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive (Loss) Income	Treasury Stock	Noncontrolling Interests
Beginning balance at Dec. 31, 2015	$ 2,215,825	$ 1,804,526	$ 254	$ 16	$ 11,486,315	$ 331,394	$ (152,103)	$ (9,861,350)	$ 411,299
Beginning balance, common stock (in shares) at Dec. 31, 2015			254,015	16,157
Increase (Decrease) in Shareholders' Equity
Net (loss) earnings	(127,177)	(143,331)				(143,331)			16,154
Other comprehensive income, net of tax	9,020	8,288					8,288		732
Stock-based compensation expense	75,327	40,046			40,046				35,281
Issuance of common stock pursuant to stock-based awards, net of withholding taxes	(7,023)	(7,023)	$ 1		(7,024)
Issuance of common stock pursuant to stock-based awards, net of withholding taxes (in shares)			1,481
Income tax benefit related to stock-based awards	44,768	44,768			44,768
Purchase of treasury stock	(247,256)	(247,256)						(247,256)
Adjustment of redeemable noncontrolling interests to fair value	(5,921)	(5,921)			(5,921)
Issuance of Match Group common stock pursuant to stock-based awards, net of withholding taxes	804								804
Reallocation of shareholders' equity balances related to the noncontrolling interests created in the Match Group initial public offering		363,638			342,507		21,131		(363,638)
Changes in noncontrolling interests of Match Group due to the issuance of its common stock		(6,061)			(6,061)				6,061
Noncontrolling interests created in a recent acquisition	12,222	12,222			12,222
Other	(390)	(30)			(30)				(360)
Ending balance at Sep. 30, 2016	1,970,199	$ 1,863,866	$ 255	$ 16	$ 11,906,822	$ 188,063	$ (122,684)	$ (10,108,606)	$ 106,333
Ending balance, common stock (in shares) at Sep. 30, 2016			255,496	16,157
Beginning balance at Dec. 31, 2015	30,391
Increase (Decrease) in Redeemable Noncontrolling Interests
Net (loss) earnings	(3,091)
Other comprehensive income, net of tax	86
Stock-based compensation expense	1,224
Purchase of redeemable noncontrolling interests	(2,529)
Adjustment of redeemable noncontrolling interests to fair value	6,282
Other	(1,203)
Ending balance at Sep. 30, 2016	$ 31,160

CONSOLIDATED STATEMENT OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities attributable to continuing operations:
(Loss) earnings from continuing operations	$ (130,268)	$ 144,774
Adjustments to reconcile (loss) earnings from continuing operations to net cash provided by operating activities attributable to continuing operations:
Stock-based compensation expense	82,610	71,869
Depreciation	51,321	46,693
Amortization of intangibles	65,062	39,304
Goodwill impairment	275,367	0
Excess tax benefits from stock-based awards	(43,131)	(49,147)
Deferred income taxes	(99,955)	(7,851)
Equity in losses of unconsolidated affiliates	340	78
Acquisition-related contingent consideration fair value adjustments	7,993	(17,906)
Gains on sale of businesses and investments, net	(13,416)	(523)
Gain on real estate transaction	0	(33,586)
Other adjustments, net	21,882	15,679
Changes in assets and liabilities, net of effects of acquisitions and dispositions:
Accounts receivable	32,950	(25,822)
Other assets	(19,775)	(13,746)
Accounts payable and other current liabilities	(63,669)	(17,635)
Income taxes payable	(37,081)	(13,748)
Deferred revenue	31,352	45,674
Net cash provided by operating activities attributable to continuing operations	161,582	184,107
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	(2,524)	(43,286)
Capital expenditures	(62,739)	(44,558)
Investments in time deposits	(87,500)	0
Proceeds from maturities of time deposits	87,500	0
Proceeds from maturities and sales of marketable debt securities	79,210	192,928
Purchases of marketable debt securities	(229,246)	(93,134)
Purchases of investments	(7,211)	(25,073)
Net proceeds from the sale of businesses and investments	110,536	8,551
Other, net	5,562	(4,095)
Net cash used in investing activities attributable to continuing operations	(106,412)	(8,667)
Cash flows from financing activities attributable to continuing operations:
Purchase of treasury stock	(247,256)	(200,000)
Proceeds from Match Group 2016 Senior Notes offering	400,000	0
Debt issuance costs	(5,048)	0
Redemption and repurchase of Senior Notes	(126,271)	0
Dividends	0	(84,947)
Issuance of IAC common stock pursuant to stock-based awards, net of withholding taxes	(7,148)	(40,197)
Issuance of Match Group common stock pursuant to stock-based awards, net of withholding taxes	467	0
Excess tax benefits from stock-based awards	43,131	49,147
Purchase of noncontrolling interests	(2,529)	(29,899)
Acquisition-related contingent consideration payments	(2,180)	(5,712)
Decrease in restricted cash related to bond redemptions	20,000	0
Other, net	(766)	512
Net cash used in financing activities attributable to continuing operations	(337,600)	(391,096)
Total cash used in continuing operations	(282,430)	(215,656)
Total cash used in discontinued operations	0	(190)
Effect of exchange rate changes on cash and cash equivalents	(9,233)	(8,111)
Net decrease in cash and cash equivalents	(291,663)	(223,957)
Cash and cash equivalents at beginning of period	1,481,447	990,405
Cash and cash equivalents at end of period	1,189,784	766,448
Match Group Term Loan
Cash flows from financing activities attributable to continuing operations:
Principal payments on debt	(410,000)	0
Liberty Bonds
Cash flows from financing activities attributable to continuing operations:
Principal payments on debt	$ 0	$ (80,000)

THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2016

Organization, Consolidation and Presentation of Financial Statements [Abstract]

THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Nature of Operations

IAC is a leading media and Internet company comprised of widely known consumer brands such as HomeAdvisor, Vimeo, About.com, Dictionary.com, The Daily Beast, Investopedia, and Match Group's online dating portfolio, which includes Match, OkCupid, Tinder and PlentyOfFish.

All references to "IAC," the "Company," "we," "our" or "us" in this report are to IAC/InterActiveCorp.

Basis of Presentation

The Company prepares its consolidated financial statements in accordance with U.S. generally accepted accounting principles ("GAAP").

Basis of Consolidation and Accounting for Investments

The consolidated financial statements include the accounts of the Company, all entities that are wholly-owned by the Company and all entities in which the Company has a controlling financial interest. Intercompany transactions and accounts have been eliminated.

Investments in the common stock or in-substance common stock of entities in which the Company has the ability to exercise significant influence over the operating and financial matters of the investee, but does not have a controlling financial interest, are accounted for using the equity method and are included in "Long-term investments" in the accompanying consolidated balance sheet.

The accompanying unaudited consolidated financial statements have been prepared in accordance with GAAP for interim financial information and with the rules and regulations of the Securities and Exchange Commission. Accordingly, they do not include all of the information and notes required by GAAP for complete financial statements. In the opinion of management, the accompanying unaudited consolidated financial statements include all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation. Interim results are not necessarily indicative of the results that may be expected for the full year. The accompanying unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the year ended December 31, 2015.

Accounting Estimates

Management of the Company is required to make certain estimates, judgments and assumptions during the preparation of its consolidated financial statements in accordance with GAAP. These estimates, judgments and assumptions impact the reported amounts of assets, liabilities, revenue and expenses and the related disclosure of contingent assets and liabilities. Actual results could differ from those estimates.

On an ongoing basis, the Company evaluates its estimates and judgments including those related to: the fair values of marketable securities and other investments; the recoverability of goodwill and indefinite-lived intangible assets; the useful lives and recoverability of definite-lived intangible assets and property and equipment; the carrying value of accounts receivable, including the determination of the allowance for doubtful accounts; the determination of revenue reserves; the fair value of acquisition-related contingent consideration arrangements; the liabilities for uncertain tax positions; the valuation allowance for deferred income tax assets; and the fair value of and forfeiture rates for stock-based awards, among others. The Company bases its estimates and judgments on historical experience, its forecasts and budgets and other factors that the Company considers relevant.

Certain Risks and Concentrations

A significant portion of the Company's revenue is derived from online advertising, the market for which is highly competitive and rapidly changing. Significant changes in this industry or changes in advertising spending behavior or in customer buying behavior could adversely affect our operating results. Most of the Company's online advertising revenue is attributable to a services agreement with Google Inc. ("Google"). The Company's service agreement became effective on April 1, 2016, following the expiration of the previous services agreement. The services agreement expires on March 31, 2020; the Company may choose to terminate the agreement effective March 31, 2019. The services agreement requires that we comply with certain guidelines promulgated by Google. Google may generally unilaterally update its own policies and guidelines without advance notice, which could in turn require modifications to, or prohibit and/or render obsolete certain of our products, services and/or business practices, which could be costly to address or otherwise have an adverse effect on our business, financial condition and results of operations. For the three and nine months ended September 30, 2016, revenue earned from Google was $172.0 million and $638.2 million, respectively. For the three and nine months ended September 30, 2015, revenue earned from Google was $332.0 million and $979.8 million, respectively. This revenue is earned by the businesses comprising the Publishing and Applications segments. For the three and nine months ended September 30, 2016, revenue earned from Google represents 66% and 76% of Publishing revenue and 85% and 87% of Applications revenue, respectively. For the three and nine months ended September 30, 2015, revenue earned from Google represents 85% and 84% of Publishing revenue and 93% and 94% of Applications revenue, respectively. Accounts receivable related to revenue earned from Google totaled $59.2 million and $97.2 million at September 30, 2016 and December 31, 2015, respectively.

Recent Accounting Pronouncements

In August 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update ("ASU") No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments, which makes clarifications to how cash receipts and cash payments in certain transactions are presented and classified on the statement of cash flows. The provisions of ASU 2016-15 are effective for reporting periods beginning after December 15, 2017, including interim periods, and will require adoption on a retrospective basis unless it is impracticable to apply, in which case we would be required to apply the amendments prospectively as of the earliest date practicable; early adoption is permitted. The Company does not expect the adoption of this standard update to have a material impact on its consolidated financial statements; and is currently evaluating the method and timing of adoption.

In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payments Accounting (Topic 718). The update is intended to simplify existing guidance on various aspects of the accounting and presentation of employee share-based payments in financial statements including the accounting for income taxes, forfeitures and statutory tax withholding requirements, as well as classification on the statement of cash flows. The provisions of ASU 2016-09 are effective for reporting periods beginning after December 15, 2016; early adoption is permitted.

The primary effects of the adoption of ASU 2016-09 on the Company’s results of operations, cash flows and earnings per share will be due to the change in the treatment of the excess tax benefit (deficiency) related to equity awards to employees upon exercise of stock options and the vesting of restricted stock units. The table below illustrates this effect.



Excess tax benefit (deficiency) of equity awards to employees upon exercise of stock options and the vesting of restricted stock units:	Accounting under current GAAP:	Accounting following adoption of ASU 2016-09:
Statement of operations	Treated as an increase (or decrease) to additional paid-in capital when realized (i.e., reduction of income taxes payable)	Included in the determination of the income tax provision or benefit upon option exercise or share vesting
Statement of cash flows	Treated as a financing cash flow	Treated as an operating cash flow
Calculation of fully diluted shares for the determination of earnings per share	Included as a component of the assumed proceeds in applying the treasury stock method	Excluded from the assumed proceeds in applying the treasury stock method

The expected effect of the adoption of ASU 2016-09 for the Company will be to increase reported net earnings (or reduce reported net loss) and increase operating cash flow and basic earnings per share (or reduce reported net loss per share). The number of shares used in the calculation of fully diluted earnings per share will also increase due to the reduction in assumed proceeds under the treasury stock method. The actual effect on fully diluted earnings per share could be an increase or a decrease in any period, which will depend upon the increase in reported earnings and the increase in the number of shares included in the fully diluted earnings per share calculation.

The Company will adopt the change in treatment of excess tax benefit (deficiency) as of January 1, 2017 using the modified retrospective approach with the cumulative effect recognized as of the date of initial adoption and will apply the provisions of ASU 2016-09 related to the presentation on the statement of cash flows using the prospective approach.

To illustrate the effect of ASU 2016-09 on the Company’s results for the nine months ended September 30, 2016, the table below illustrates the change in the Company’s reported results after giving pro forma effect to ASU 2016-09 as if it had been in effect on January 1, 2016.



	Reported results under current GAAP			Pro forma results assuming ASU 2016-09 had been in effect on January 1, 2016
	(In thousands, except per share data)
Net loss	$	(130,268	)	$	(85,500	)
Net earnings attributable to noncontrolling interests	13,063			13,063
Net loss attributable to IAC shareholders	(143,331		)	(98,563		)
Cash flows provided by operating activities attributable to continuing operations	161,582			204,713
Cash flows used in financing activities attributable to continuing operations	(337,600		)	(380,731		)
Basic loss per share from continuing operations	$	(1.78	)	$	(1.23	)
Fully diluted loss per share from continuing operations	$	(1.78	)	$	(1.23	)

In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which supersedes existing guidance on accounting for leases in "Leases (Topic 840)" and generally requires all leases to be recognized in the statement of financial position. The provisions of ASU 2016-02 are effective for reporting periods beginning after December 15, 2018; early adoption is permitted. The provisions of ASU 2016-02 are to be applied using a modified retrospective approach. The Company is currently evaluating the impact the adoption of this standard update will have on its consolidated financial statements.

In April 2015, the FASB issued ASU No. 2015-03, Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, and in August 2015, the FASB issued ASU 2015-15, Interest-Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements. Together, this guidance requires that deferred debt issuance costs be presented in the balance sheet as a direct deduction from the carrying amount of the associated debt liability, while debt issuance costs related to line-of-credit arrangements may still continue to be classified as assets. The Company adopted the provisions of ASU 2015-03 and ASU 2015-15 in the first quarter of 2016 and applied the provisions retrospectively, resulting in $21.3 million of deferred debt issuance costs being reclassified from other non-current assets to long-term debt, net of current portion, in the accompanying December 31, 2015 consolidated balance sheet.

In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, which clarifies the principles for recognizing revenue and develops a common standard for all industries. In July 2015, the FASB decided to defer the effective date for annual reporting periods beginning after December 15, 2017. In March, April and May 2016, the FASB issued ASU 2016-08, ASU 2016-10 and ASU 2016-12, respectively, which provide further revenue recognition guidance related to principal versus agent considerations, performance obligations and licensing, and narrow-scope improvements and practical expedients. Early adoption is permitted beginning on the original effective date of December 15, 2016. Upon adoption, ASU 2014-09 may either be applied retrospectively to each prior period presented or using the modified retrospective approach with the cumulative effect recognized as of the date of initial application. The Company is currently evaluating the impact the adoption of this standard update will have on its consolidated financial statements. The Company will adopt this standard using the modified retrospective approach effective January 1, 2018.

Reallocation of Noncontrolling Interests

During the quarter ended March 31, 2016, the Company reallocated amounts within the accounts comprising shareholders' equity to correct the amount of noncontrolling interests that was initially recorded following the initial public offering ("IPO") of Match Group, which occurred on November 24, 2015. The noncontrolling interests should have been recorded using the net book value of Match Group rather than the net IPO proceeds. In addition, the adjustment allocates the proportionate share of the accumulated other comprehensive loss to the noncontrolling interests balance. The reallocation has no effect on net income or earnings per share. Based on our assessment of both qualitative and quantitative factors, the reallocation was not considered material to the consolidated financial statements of the Company as of and for: (i) the year ended December 31, 2015, (ii) the three months ended March 31, 2016; (iii) the six months ended June 30, 2016; and (iv) the nine months ended September 30, 2016. Therefore, the adjustment was initially reflected in the consolidated financial statements of the Company as of and for the three months ended March 31, 2016 and will, therefore, also be reflected in the year-to-date consolidated financial statements of each subsequent interim period in 2016 and the annual consolidated financial statements for the year ending December 31, 2016.

Reclassifications

Certain prior year amounts have been reclassified to conform to the current year presentation.

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 30, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES At the end of each interim period, the Company makes its best estimate of the annual expected effective income tax rate and applies that rate to its ordinary year-to-date earnings or loss. The income tax provision or benefit related to significant, unusual, or extraordinary items, if applicable, that will be separately reported or reported net of their related tax effects are individually computed and recognized in the interim period in which they occur. In addition, the effect of changes in enacted tax laws or rates, tax status, judgment on the realizability of a beginning-of-the-year deferred tax asset in future years or the liabilities for uncertain tax positions is recognized in the interim period in which the change occurs. The computation of the annual expected effective income tax rate at each interim period requires certain estimates and assumptions including, but not limited to, the expected pre-tax income (or loss) for the year, projections of the proportion of income (and/or loss) earned and taxed in foreign jurisdictions, permanent and temporary differences, and the likelihood of the realization of deferred tax assets generated in the current year. The accounting estimates used to compute the provision or benefit for income taxes may change as new events occur, more experience is acquired, additional information is obtained or our tax environment changes. To the extent that the expected annual effective income tax rate changes during a quarter, the effect of the change on prior quarters is included in income tax provision in the quarter in which the change occurs. For the three and nine months ended September 30, 2016, the Company recorded an income tax provision for continuing operations of $17.8 million and an income tax benefit for continuing operations of $77.4 million, respectively, which represents effective income tax rates of 25% and 37%, respectively. The effective tax rate for the three months ended September 30, 2016 is lower than the statutory rate of 35% due primarily to foreign income taxed at lower rates. The effective tax rate for the nine months ended September 30, 2016 is higher than the statutory rate of 35% due primarily to foreign income taxed at lower rates, state taxes and the non-taxable gain on the sale of PriceRunner, partially offset by the non-deductible portion of the goodwill impairment at the Publishing segment. For the three and nine months ended September 30, 2015, the Company recorded an income tax provision for continuing operations of $40.5 million and $34.7 million, respectively, which represents effective income tax rates of 38% and 19%, respectively. The effective tax rate for the three months ended September 30, 2015 is higher than the statutory rate of 35% due primarily to state taxes, partially offset by foreign income taxed at lower rates. The effective tax rate for the nine months ended September 30, 2015 is lower than the statutory rate of 35% due primarily to the realization of certain deferred tax assets, a reduction in tax reserves and related interest due to the expiration of statutes of limitations and the non-taxable gain on contingent consideration fair value adjustments. The Company recognizes interest and, if applicable, penalties related to unrecognized tax benefits in the income tax provision. At September 30, 2016 and December 31, 2015, the Company has accrued $2.8 million and $2.5 million, respectively, for the payment of interest. At September 30, 2016 and December 31, 2015, the Company has accrued $1.8 million and $2.2 million, respectively, for penalties. The Company is routinely under audit by federal, state, local and foreign authorities in the area of income tax. These audits include questioning the timing and the amount of income and deductions and the allocation of income and deductions among various tax jurisdictions. The Internal Revenue Service is currently auditing the Company’s federal income tax returns for the years ended December 31, 2010 through 2012. The statute of limitations for the years 2010 through 2012 has been extended to March 31, 2017. Various other jurisdictions are open to examination for tax years beginning with 2009. Income taxes payable include reserves considered sufficient to pay assessments that may result from examination of prior year tax returns. Changes to reserves from period to period and differences between amounts paid, if any, upon resolution of audits and amounts previously provided may be material. Differences between the reserves for income tax contingencies and the amounts owed by the Company are recorded in the period they become known. At September 30, 2016 and December 31, 2015, unrecognized tax benefits, including interest, are $41.3 million and $43.4 million, respectively. If unrecognized tax benefits at September 30, 2016 are subsequently recognized, $38.2 million, net of related deferred tax assets and interest, would reduce the income tax provision for continuing operations. The comparable amount as of December 31, 2015 was $41.0 million. The Company believes that it is reasonably possible that its unrecognized tax benefits could decrease by $14.4 million within twelve months of September 30, 2016 due to expirations of statutes of limitations; $14.0 million of which would reduce the income tax provision for continuing operations.

BUSINESS COMBINATION

9 Months Ended

Sep. 30, 2016

Business Combinations [Abstract]

BUSINESS COMBINATION

On October 28, 2015, Match Group completed the purchase of all the outstanding shares of Plentyoffish Media Inc. ("PlentyOfFish"), a leading provider of subscription-based and ad-supported online personals servicing North America, Europe, Latin America and Australia. Services are provided through websites and mobile applications that PlentyOfFish owns and operates. The purchase price was $574.1 million in cash and is net of a $0.9 million working capital adjustment paid to Match Group in the second quarter of 2016. The financial results of PlentyOfFish are included in the Company's consolidated financial statements, within the Match Group segment, beginning October 28, 2015.

The table below summarizes the fair values of the assets acquired and liabilities assumed at the date of acquisition:



	(In thousands)
Cash and cash equivalents	$	4,626
Other current assets	4,460
Computer and other equipment	2,990
Goodwill	488,644
Intangible assets	84,100
Other non-current assets	1,073
Total assets	585,893
Current liabilities	(6,418		)
Other long-term liabilities	(5,325		)
Net assets acquired	$	574,150

The purchase price was based on the expected financial performance of PlentyOfFish, not on the value of the net identifiable assets at the time of acquisition, which resulted in a significant portion of the purchase price being attributed to goodwill. The expected financial performance of PlentyOfFish reflects that it is complementary and synergistic to the existing Match Group dating businesses.

Intangible assets are as follows:



	(In thousands)		Weighted-Average Useful Life (Years)
Indefinite-lived trade name	$	66,300	Indefinite
Customer relationships	10,100		Less than 1
New registrants	3,100		Less than 1
Non-compete agreement	3,000		5
Developed technology	1,600		2
Total intangible assets acquired	$	84,100

PlentyOfFish's other current assets, property and equipment, other non-current assets, current liabilities and other long-term liabilities were reviewed and adjusted to their fair values at the date of acquisition, as necessary. The fair values of trade names, customer relationships and the non-compete agreement were determined using variations of the income approach; specifically, in respective order, the relief from royalty, excess earnings and with or without methodologies. The fair values of new registrants and developed technology were determined using a cost approach that utilized the cost to replace methodology. The valuations of the intangible assets incorporate significant unobservable inputs and require significant judgment and estimates, including the amount and timing of future cash flows and the determination of royalty and discount rates. The amount attributed to goodwill is not tax deductible.

Pro forma Financial Information

The unaudited pro forma financial information in the table below presents the combined results of the Company and PlentyOfFish as if the acquisition of PlentyOfFish had occurred on January 1, 2015. The pro forma financial information includes adjustments required under the acquisition method of accounting and is presented for informational purposes only and is not necessarily indicative of the results that would have been achieved had the acquisition actually occurred on January 1, 2015. For the three and nine months ended September 30, 2015, pro forma adjustments reflected below include decreases to revenue of $0.6 million and $9.0 million, respectively, related to the write-off of deferred revenue at the date of acquisition and increases of $3.7 million and $12.7 million, respectively, in amortization of intangible assets.



	Three Months Ended September 30, 2015		Nine Months Ended September 30, 2015
	(In thousands, except per share data)
Revenue	$	860,320	$	2,435,475
Net earnings attributable to IAC shareholders	$	70,803	$	160,750
Basic earnings per share attributable to IAC shareholders	$	0.85	$	1.94
Diluted earnings per share attributable to IAC shareholders	$	0.80	$	1.82

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Section 50
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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+ Details

GOODWILL AND INTANGIBLE ASSETS

9 Months Ended

Sep. 30, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND INTANGIBLE ASSETS

Goodwill and intangible assets, net are as follows:



	September 30,		December 31,
	2016		2015
	(In thousands)
Goodwill	$	1,942,556	$	2,245,364
Intangible assets with indefinite lives	337,429		380,137
Intangible assets with definite lives, net	44,867		60,691
Total goodwill and intangible assets, net	$	2,324,852	$	2,686,192

The following table presents the balance of goodwill by reportable segment, including the changes in the carrying value of goodwill, for the nine months ended September 30, 2016:



	Balance at December 31, 2015		Additions		Deductions			Impairment			Foreign Exchange Translation		Balance at September 30, 2016
	(In thousands)
Match Group	$	1,293,109	$	603	$	(2,983	)	$	—		$	21,232	$	1,311,961
HomeAdvisor	150,251		—		—			—			200		150,451
Video	15,590		9,649		—			—			—		25,239
Applications	447,242		—		—			—			—		447,242
Publishing	277,192		—		(1,968		)	(275,367		)	143		—
Other	61,980		—		(55,117		)	—			800		7,663
Total	$	2,245,364	$	10,252	$	(60,068	)	$	(275,367	)	$	22,375	$	1,942,556

The September 30, 2016 goodwill balance reflects accumulated impairment losses of $598.0 million, $529.1 million, $42.1 million and $11.6 million at Publishing, Applications, ShoeBuy (included in the Other segment), and Connected Ventures (included in the Video segment), respectively.

The additions primarily relate to the acquisition of VHX (included in the Video segment). The deductions primarily relate to the sale of PriceRunner (included in the Other segment).

The Company performs its annual impairment assessment of goodwill and indefinite-lived intangible assets as of October 1. In each reporting period, the Company assesses whether any events have occurred or circumstances have changed that would make it more likely than not that the fair values of its reporting units and indefinite-lived intangible assets are below their respective carrying values. If the Company so concludes, the Company updates its estimate of the fair value of the applicable reporting unit and/or indefinite-lived intangible asset. If the estimated fair value of a reporting unit exceeds its carrying value, goodwill of the reporting unit is not impaired and the second step of the impairment test is not necessary. If the carrying value of a reporting unit exceeds its estimated fair value, then the second step of the goodwill impairment test must be performed. The second step of the goodwill impairment test compares the implied fair value of the reporting unit's goodwill with its carrying value to measure the amount of impairment, if any. The implied fair value of goodwill is determined in the same manner as the amount of goodwill recognized in a business combination. In other words, the estimated fair value of the reporting unit is allocated to all of the assets and liabilities of that unit (including any unrecognized intangible assets) as if the reporting unit had been acquired in a business combination and the fair value of the reporting unit was the purchase price paid. If the carrying value of the reporting unit's goodwill exceeds the implied fair value of that goodwill, an impairment is recognized in an amount equal to the excess. Similarly, if the carrying value of an indefinite-lived intangible asset exceeds its fair value, an impairment is recorded equal to the excess.

The Company concluded that it was more likely than not that the carrying value of the Publishing reporting unit and its indefinite-lived intangible assets were in excess of their respective fair values as of June 30, 2016 and, therefore, updated its estimated fair values of these assets as of that date. This conclusion was based upon the impact of the new Google contract, traffic trends and monetization challenges and the anticipated corresponding impact on our estimate of fair value. In performing the first step of the goodwill impairment assessment, the Company determined the fair value of the Publishing reporting unit using both an income approach based on discounted cash flows ("DCF") and a market approach. Determining fair value using a DCF analysis requires the exercise of significant judgment with respect to several items, including judgment about the amount and timing of expected future cash flows and appropriate discount rates. The expected cash flows used in the Publishing DCF analysis were based on the Company's most recent forecast for the second half of 2016 and each of the years in the forecast period, which were updated to include the effects of the new Google contract, traffic trends and monetization challenges and the cost savings from our restructuring efforts. For years beyond the forecast period, the Company's estimated cash flows were based on forecasted growth rates. The discount rate used in the DCF analysis reflects the risks inherent in the expected future cash flows of the Publishing reporting unit. Determining fair value using a market approach considers multiples of financial metrics based on both acquisitions and trading multiples of a selected peer group of companies. From the comparable companies, a representative market multiple was determined which was applied to financial metrics to estimate the fair value of the Publishing reporting unit. To determine a peer group of companies for Publishing, we considered companies relevant in terms of business model, revenue profile, margin and growth characteristics and brand strength.

The second step of the impairment calculation is to determine the fair value of the goodwill of the Publishing reporting unit. The estimated fair value of the Publishing reporting unit was allocated to all of its assets and liabilities (which included unrecognized intangible assets) as if the Publishing reporting unit had been acquired in a business combination on June 30, 2016 and the fair value of the reporting unit was the purchase price paid. Publishing's other current assets, property and equipment, other non-current assets, current liabilities and other long-term liabilities were reviewed and adjusted to their fair values at June 30, 2016 as necessary. The fair values of trade names, advertiser relationships, and certain existing content at About.com were determined using variations of the income approach; specifically, in respective order, the relief from royalty, with or without and excess earnings methodologies. The fair values of developed technology and certain existing content at Investopedia were determined using a cost approach that utilized the cost to replace methodology. The valuations of the intangible assets incorporate significant unobservable inputs and require significant judgment and estimates, including the amount and timing of future cash flows and the determination of royalty and discount rates. The fair value of the goodwill of the Publishing reporting unit was determined to be zero and an impairment of the entire goodwill balance of $275.4 million was recognized in the second quarter of 2016.

The Company also recorded impairments of $11.6 million of certain trade names and trademarks in the second quarter of 2016. The impairments were due to reduced level of revenue and profits, which, in turn, also led to a reduction in the assumed royalty rates for these assets. The royalty rates used to value the trade names that were impaired ranged from 2% to 6% and the discount rate that was used reflects the risks inherent in the expected future cash flows of the trade names and trademarks. The impairment charge is included in "Amortization of intangibles" in the accompanying consolidated statement of operations.

Intangible assets with indefinite lives are trade names and trademarks acquired in various acquisitions. During the second quarter of 2016, the Company changed the classification of certain intangibles from indefinite-lived to definite-lived at Publishing. At September 30, 2016 and December 31, 2015, intangible assets with definite lives are as follows:



	September 30, 2016
	Gross Carrying Amount		Accumulated Amortization			Net		Weighted-Average Useful Life (Years)
	(In thousands)
Trade names	$	65,107	$	(47,093	)	$	18,014	3.2
Content	62,082		(55,374		)	6,708		4.1
Technology	56,109		(41,974		)	14,135		3.3
Customer lists	28,470		(26,050		)	2,420		2.2
Advertiser and supplier relationships and other	7,506		(3,916		)	3,590		4.0
Total	$	219,274	$	(174,407	)	$	44,867	3.4



	December 31, 2015
	Gross Carrying Amount		Accumulated Amortization			Net		Weighted-Average Useful Life (Years)
	(In thousands)
Content	$	62,082	$	(48,937	)	$	13,145	4.1
Technology	55,487		(37,012		)	18,475		3.2
Trade names	32,123		(26,268		)	5,855		2.5
Customer lists	28,836		(13,078		)	15,758		2.1
Advertiser and supplier relationships and other	15,709		(8,251		)	7,458		4.2
Total	$	194,237	$	(133,546	)	$	60,691	3.3

At September 30, 2016, amortization of intangible assets with definite lives for each of the next five years is estimated to be as follows:



For the twelve months ending September 30,	(In thousands)
2017	$	22,800
2018	12,527
2019	6,310
2020	3,180
2021	50
Total	$	44,867

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

MARKETABLE SECURITIES

9 Months Ended

Sep. 30, 2016

Marketable Securities [Abstract]

MARKETABLE SECURITIES

At September 30, 2016, current available-for-sale marketable securities are as follows:



	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
	(In thousands)
Corporate debt securities	$	15,408	$	2	$	(8	)	$	15,402
Treasury discount notes	162,423		37		—			162,460
Total debt securities	177,831		39		(8		)	177,862
Total marketable securities	$	177,831	$	39	$	(8	)	$	177,862

At December 31, 2015, current available-for-sale marketable securities are as follows:



	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
	(In thousands)
Corporate debt securities	$	27,765	$	—	$	(187	)	$	27,578
Equity security	8,659		2,963		—			11,622
Total marketable securities	$	36,424	$	2,963	$	(187	)	$	39,200

The unrealized gains and losses in the tables above are included in "Accumulated other comprehensive loss" in the accompanying consolidated balance sheet. The gross unrealized losses on the marketable debt securities relate primarily to changes in interest rates. The Company does not consider the gross unrealized losses to be other-than-temporary because the Company does not intend to sell the marketable debt securities that generated the gross unrealized losses at September 30, 2016, and it is not more likely than not that the Company will be required to sell these securities before recovery of their amortized cost bases, which may be maturity. The aggregate fair value of available-for-sale marketable debt securities with unrealized losses is $7.6 million as of September 30, 2016. There are no investments in current available-for-sale marketable debt securities that have been in a continuous unrealized loss position for longer than twelve months as of September 30, 2016.

The contractual maturities of debt securities classified as current available-for-sale at September 30, 2016 are as follows:



	Amortized Cost		Fair Value
	(In thousands)
Due in one year or less	$	177,831	$	177,862
Total	$	177,831	$	177,862

The following table presents the proceeds from maturities and sales of current and non-current available-for-sale marketable securities and the related gross realized gains:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2016		2015		2016		2015
	(In thousands)
Proceeds from maturities and sales of available-for-sale marketable securities	$	52,110	$	178,315	$	106,326	$	192,928
Gross realized gains	412		17		3,537		22

There were no gross realized losses from the maturities and sales of available-for-sale marketable securities for the three and nine months ended September 30, 2016 and 2015.

Gross realized gains from the maturities and sales of available-for-sale marketable securities and losses that were deemed to be other-than-temporary are included in "Other income, net" in the accompanying consolidated statement of operations.

The specific-identification method is used to determine the cost of securities sold and the amount of unrealized gains and losses reclassified out of accumulated other comprehensive income (loss) into earnings.

- Definition

The entire disclosure for investments in certain debt and equity securities.

+ References + Details

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS

9 Months Ended

Sep. 30, 2016

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS

The Company categorizes its financial instruments measured at fair value into a fair value hierarchy that prioritizes the inputs used in pricing the asset or liability. The three levels of the fair value hierarchy are:


•	Level 1: Observable inputs obtained from independent sources, such as quoted prices for identical assets and liabilities in active markets.

•

Level 2: Other inputs, which are observable directly or indirectly, such as quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active and inputs that are derived principally from or corroborated by observable market data. The fair values of the Company's Level 2 financial assets are primarily obtained from observable market prices for identical underlying securities that may not be actively traded. Certain of these securities may have different market prices from multiple market data sources, in which case an average market price is used.


•	Level 3: Unobservable inputs for which there is little or no market data and require the Company to develop its own assumptions, based on the best information available in the circumstances, about the assumptions market participants would use in pricing the assets or liabilities. See below for a discussion of fair value measurements made using Level 3 inputs.

The following tables present the Company's financial instruments that are measured at fair value on a recurring basis:



	September 30, 2016
	Quoted Market Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)			Total Fair Value Measurements
	(In thousands)
Assets:
Cash equivalents:
Money market funds	$	582,508	$	—	$	—		$	582,508
Time deposits	—		75,000		—			75,000
Treasury discount notes	12,497		—		—			12,497
Commercial paper	—		86,953		—			86,953
Marketable securities:
Corporate debt securities	—		15,402		—			15,402
Treasury discount notes	162,460		—		—			162,460
Total	$	757,465	$	177,355	$	—		$	934,820

Liabilities:
Contingent consideration arrangements	$	—	$	—	$	(43,352	)	$	(43,352	)



	December 31, 2015
	Quoted Market Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)			Total Fair Value Measurements
	(In thousands)
Assets:
Cash equivalents:
Money market funds	$	601,848	$	—	$	—		$	601,848
Time deposits	—		125,038		—			125,038
Commercial paper	—		302,418		—			302,418
Marketable securities:
Corporate debt securities	—		27,578		—			27,578
Equity security	11,622		—		—			11,622
Long-term investments:
Auction rate security	—		—		4,050			4,050
Marketable equity security	7,542		—		—			7,542
Total	$	621,012	$	455,034	$	4,050		$	1,080,096

Liabilities:
Contingent consideration arrangements	$	—	$	—	$	(33,873	)	$	(33,873	)

The following tables present the changes in the Company's financial instruments that are measured at fair value on a recurring basis using significant unobservable inputs (Level 3):



	Three Months Ended September 30,
	2016			2015
	Contingent Consideration Arrangements			Auction Rate Security			Contingent Consideration Arrangements
	(In thousands)
Balance at July 1	$	(45,526	)	$	6,630		$	(31,858	)
Total net gains (losses):
Included in earnings:
Fair value adjustments	2,477			—			960
Included in other comprehensive loss	(333		)	(1,620		)	(579		)
Settlements	30			—			7
Balance at September 30	$	(43,352	)	$	5,010		$	(31,470	)



	Nine Months Ended September 30,
	2016						2015
	Auction Rate Security			Contingent Consideration Arrangements			Auction Rate Security			Contingent Consideration Arrangements
	(In thousands)
Balance at January 1	$	4,050		$	(33,873	)	$	6,070		$	(30,140	)
Total net gains (losses):
Included in earnings:
Fair value adjustments	—			(7,993		)	—			17,906
Foreign currency exchange gains	—			—			—			626
Included in other comprehensive income (loss)	5,950			(5,614		)	(1,060		)	1,538
Fair value at date of acquisition	—			1,948			—			(27,112		)
Settlements	—			2,180			—			5,712
Proceeds from sale	(10,000		)	—			—			—
Balance at September 30	$	—		$	(43,352	)	$	5,010		$	(31,470	)

Contingent Consideration Arrangements

As of September 30, 2016, there are seven contingent consideration arrangements related to business acquisitions. The maximum contingent payments related to these seven arrangements are $142.6 million and the fair value of these arrangements at September 30, 2016 is $43.4 million.

The contingent consideration arrangements are generally based upon earnings performance and/or operating metrics such as monthly active users. The Company determines the fair value of the contingent consideration arrangements by using probability-weighted analyses to determine the amounts of the gross liability, and, if the arrangement is long-term in nature, applying a discount rate that appropriately captures the risks associated with the obligation to determine the net amount reflected in the consolidated financial statements. The number of scenarios in the probability-weighted analyses can vary; generally, more scenarios are prepared for longer duration and more complex arrangements. The fair values of the contingent consideration arrangements at September 30, 2016 and December 31, 2015 reflect discount rates ranging from 12% to 25%.

The fair values of the contingent consideration arrangements are sensitive to changes in the forecasts of earnings and/or the relevant operating metrics and changes in discount rates. The Company remeasures the fair value of the contingent consideration arrangements each reporting period, including the accretion of the discount, if applicable, and changes are recognized in “General and administrative expense” in the accompanying consolidated statement of operations. The contingent consideration arrangement liability at September 30, 2016 and December 31, 2015 includes a current portion of $43.2 million and $2.6 million, respectively, and a non-current portion of $0.2 million and $31.2 million, respectively, which are included in “Accrued expenses and other current liabilities” and “Other long-term liabilities,” respectively, in the accompanying consolidated balance sheet.

Marketable equity security

The cost basis of the Company's long-term marketable equity security at December 31, 2015 was $5.0 million, with a gross unrealized gain of $2.6 million. The gross unrealized gain at December 31, 2015 was included in "Accumulated other comprehensive loss" in the accompanying consolidated balance sheet. During the second quarter of 2016 this marketable equity security was classified as short-term due to the Company's decision to sell this security. During the third quarter of 2016, the security has been sold.

Assets measured at fair value on a nonrecurring basis

The Company's non-financial assets, such as goodwill, intangible assets and property and equipment, as well as equity and cost method investments, are adjusted to fair value only when an impairment charge is recognized. Such fair value measurements are based predominantly on Level 3 inputs. See Note 4 for additional information on the Publishing goodwill and indefinite-lived intangible asset impairment charges.

Cost method investments

At September 30, 2016 and December 31, 2015, the carrying values of the Company's investments accounted for under the cost method totaled $116.3 million and $114.5 million, respectively, and are included in "Long-term investments" in the accompanying consolidated balance sheet. The Company evaluates each cost method investment for impairment on a quarterly basis and recognizes an impairment loss if a decline in value is determined to be other-than-temporary. If the Company has not identified events or changes in circumstances that may have a significant adverse effect on the fair value of a cost method investment, then the fair value of such cost method investment is not estimated, as it is impracticable to do so.

Financial instruments measured at fair value only for disclosure purposes

The following table presents the carrying value and the fair value of financial instruments measured at fair value only for disclosure purposes:



	September 30, 2016						December 31, 2015
	Carrying Value			Fair Value			Carrying Value			Fair Value
	(In thousands)
Current portion of long-term debt	$	—		$	—		$	(40,000	)	$	(39,850	)
Long-term debt, net of current portion	(1,641,285		)	(1,741,800		)	(1,726,954		)	(1,761,601		)

The fair value of long-term debt, including the current portion, is estimated using market prices or indices for similar liabilities and takes into consideration other factors such as credit quality and maturity, which are Level 3 inputs.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

LONG-TERM DEBT

9 Months Ended

Sep. 30, 2016

Debt Disclosure [Abstract]

LONG-TERM DEBT

Long-term debt consists of:



	September 30, 2016		December 31, 2015
	(In thousands)
Match Group Debt:
6.375% Senior Notes due June 1, 2024 (the "2016 Match Group Senior Notes"); interest payable each June 1 and December 1, which commences December 1, 2016	$	400,000	$	—
6.75% Senior Notes due December 15, 2022 (the "2015 Match Group Senior Notes"); interest payable each June 15 and December 15, which commenced June 15, 2016	445,172		445,172
Match Group Term Loan due November 16, 2022 ^(a)	390,000		800,000
Total Match Group long-term debt	1,235,172		1,245,172
Less: Current maturities of Match Group long-term debt	—		40,000
Less: Unamortized original issue discount and original issue premium, net	5,100		11,691
Less: Unamortized debt issuance costs	14,526		16,610
Total Match Group debt, net of current maturities	1,215,546		1,176,871

IAC Debt:
4.875% Senior Notes due November 30, 2018 (the "2013 Senior Notes"); interest payable each May 30 and November 30, which commenced May 30, 2014	390,214		500,000
4.75% Senior Notes due December 15, 2022 (the "2012 Senior Notes"); interest payable each June 15 and December 15, which commenced June 15, 2013	38,247		54,732
Total IAC long-term debt	428,461		554,732
Less: Unamortized debt issuance costs	2,722		4,649
Total IAC debt, net of current portion	425,739		550,083

Total long-term debt, net of current portion	$	1,641,285	$	1,726,954

________________________

^(a) The Match Group Term Loan matures on November 16, 2022; provided that, if any of the 2015 Match Group Senior Notes remain outstanding on the date that is 91 days prior to the maturity date of the 2015 Match Group Senior Notes, the Match Group Term Loan maturity date shall be the date that is 91 days prior to the maturity date of the 2015 Match Group Senior Notes.

Match Group Senior Notes:

The 2016 Match Group Senior Notes were issued on June 1, 2016. The proceeds of $400 million were used to repay a portion of indebtedness outstanding under the Match Group Term Loan. At any time prior to June 1, 2019, these notes may be redeemed at a redemption price equal to the sum of the principal amount thereof, plus accrued and unpaid interest and a make-whole premium. Thereafter, these notes may be redeemed at the redemption prices set forth below, together with accrued and unpaid interest thereon to the applicable redemption date, if redeemed during the twelve-month period beginning on June 1 of the years indicated below:



Year	Percentage
2019	104.781	%
2020	103.188	%
2021	101.594	%
2022 and thereafter	100.000	%

The 2015 Match Group Senior Notes were issued on November 16, 2015, in exchange for a portion of the IAC 2012 Senior Notes (the "Match Exchange Offer"). Promptly following the closing of the Match Exchange Offer, Match Group and its subsidiaries were designated as unrestricted subsidiaries of IAC for purposes of the indentures governing the 2013 and 2012 Senior Notes and the IAC Credit Facility. Following the designation, neither Match Group nor any of its subsidiaries guaranteed any debt of IAC, or are subject to any of the covenants related to such debt.

The indentures governing the 2016 and 2015 Match Group Senior Notes contain covenants that would limit Match Group's ability to pay dividends or to make distributions and repurchase or redeem Match Group stock in the event a default has occurred or Match Group's leverage ratio (as defined in the indentures) exceeds 5.0 to 1.0. At September 30, 2016, there were no limitations pursuant thereto. There are additional covenants that limit Match Group's ability and the ability of its subsidiaries to, among other things, (i) incur indebtedness, make investments, or sell assets in the event Match Group is not in compliance with the financial ratio set forth in the indenture, and (ii) incur liens, enter into agreements restricting Match Group subsidiaries' ability to pay dividends, enter into transactions with affiliates and consolidate, merge or sell substantially all of their assets.

Match Group Term Loan and Match Group Credit Facility:

On November 16, 2015, under a credit agreement (the "Match Group Credit Agreement"), Match Group borrowed $800 million in the form of a term loan (the "Match Group Term Loan"). On March 31, 2016, Match Group made a $10 million principal payment on the Match Group Term Loan. In addition, on June 1, 2016, the $400 million in proceeds from the 2016 Match Group Senior Notes were used to repay a portion of the Match Group Term Loan. The remaining principal balance at September 30, 2016 of $390 million is due at maturity. The Match Group Term Loan provides for additional annual principal payments as part of an excess cash flow sweep provision, the amount of which, if any, is governed by the secured net leverage ratio contained in the Match Group Credit Agreement. The Match Group Term Loan bears interest, at Match Group's option, at a base rate or LIBOR, plus 3.50% or 4.50%, respectively, and in the case of LIBOR, a floor of 1.00%. Interest payments are due at least semi-annually through the term of the loan.

Match Group has a $500 million revolving credit facility (the "Match Group Credit Facility") that expires on October 7, 2020. At September 30, 2016 and December 31, 2015, there were no outstanding borrowings under the Match Group Credit Facility. The annual commitment fee on undrawn funds based on the current leverage ratio is 30 basis points. Borrowings under the Match Group Credit Facility bear interest, at Match Group's option, at a base rate or LIBOR, in each case plus an applicable margin, which is determined by reference to a pricing grid based on Match Group's consolidated net leverage ratio. The terms of the Match Group Credit Facility require Match Group to maintain a consolidated net leverage ratio of not more than 5.0 to 1.0 and a minimum interest coverage ratio of not less than 2.5 to 1.0 (in each case as defined in the agreement).

There are additional covenants under the Match Group Credit Facility and the Match Group Term Loan that limit the ability of Match Group and its subsidiaries to, among other things, incur indebtedness, pay dividends or make distributions. While the Match Group Term Loan remains outstanding, these same covenants under the Match Group Credit Agreement are more restrictive than the covenants that are applicable to the Match Group Credit Facility. Obligations under the Match Group Credit Facility and Match Group Term Loan are unconditionally guaranteed by certain Match Group wholly-owned domestic subsidiaries, and are also secured by the stock of certain Match Group domestic and foreign subsidiaries. The Match Group Term Loan and outstanding borrowings, if any, under the Match Group Credit Facility rank equally with each other, and have priority over the 2016 and 2015 Match Group Senior Notes to the extent of the value of the assets securing the borrowings under the Match Group Credit Agreement.

IAC Senior Notes:

The 2013 and 2012 Senior Notes were issued by IAC on November 15, 2013 and December 21, 2012, respectively. The 2013 and 2012 Senior Notes are unconditionally guaranteed by certain wholly-owned domestic subsidiaries, which are designated as guarantor subsidiaries. The guarantor subsidiaries are the same for the 2013 and 2012 Senior Notes. See Note 14 for guarantor and non-guarantor financial information.

During the first nine months of 2016, the Company redeemed and repurchased $109.8 million of its 2013 Senior Notes and repurchased $16.5 million of its 2012 Senior Notes.

The indenture governing the 2013 Senior Notes contains covenants that would limit our ability to pay dividends or to make distributions and repurchase or redeem our stock in the event a default has occurred or our leverage ratio (as defined in the indenture) exceeds 3.0 to 1.0. At September 30, 2016, there were no limitations pursuant thereto. There are additional covenants that limit the Company's ability and the ability of its restricted subsidiaries to, among other things, (i) incur indebtedness, make investments, or sell assets in the event we are not in compliance with the financial ratio set forth in the indenture, and (ii) incur liens, enter into agreements limiting our restricted subsidiaries' ability to pay dividends, enter into transactions with affiliates and consolidate, merge or sell substantially all of our assets. The indenture governing the 2012 Senior Notes was amended to eliminate substantially all of the restrictive covenants contained therein in connection with the Match Exchange Offer.

IAC Credit Facility:

IAC has a $300 million revolving credit facility (the "IAC Credit Facility") that expires October 7, 2020. At September 30, 2016 and December 31, 2015, there were no outstanding borrowings under the IAC Credit Facility. The annual commitment fee on undrawn funds is currently 35 basis points, and is based on the leverage ratio most recently reported. Borrowings under the IAC Credit Facility bear interest, at the Company's option, at a base rate or LIBOR, in each case, plus an applicable margin, which is determined by reference to a pricing grid based on the Company's leverage ratio. The terms of the IAC Credit Facility require that the Company maintains a leverage ratio (as defined in the agreement) of not more than 3.25 to 1.0 and restrict our ability to incur additional indebtedness. Borrowings under the IAC Credit Facility are unconditionally guaranteed by the same domestic subsidiaries that guarantee the 2013 and 2012 Senior Notes and are also secured by the stock of certain of our domestic and foreign subsidiaries. The 2013 and 2012 Senior Notes rank equally with each other, and are subordinate to outstanding borrowings under the IAC Credit Facility to extent of the value of the assets securing such borrowings.

ACCUMULATED OTHER COMPREHENSIVE LOSS

9 Months Ended

Sep. 30, 2016

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE LOSS

The following tables present the components of accumulated other comprehensive (loss) income and items reclassified out of accumulated other comprehensive loss into earnings:



	Three Months Ended September 30, 2016
	Foreign Currency Translation Adjustment			Unrealized Gains On Available-For-Sale Securities				Accumulated Other Comprehensive Loss
	(In thousands)
Balance as of July 1	$	(121,612	)	$	4,205			$	(117,407	)
Other comprehensive (loss) income before reclassifications, net of tax provision of $0.1 million related to unrealized losses on available-for-sale securities	(5,132		)	114				(5,018		)
Amounts reclassified to earnings	—			(259		)	^(a)	(259		)
Net current period other comprehensive loss	(5,132		)	(145		)		(5,277		)
Balance as of September 30	$	(126,744	)	$	4,060			$	(122,684	)

________________________

^(a) Amount is net of a tax provision of $0.2 million.



	Three Months Ended September 30, 2015
	Foreign Currency Translation Adjustment			Unrealized Gains On Available-For-Sale Securities				Accumulated Other Comprehensive Loss
	(In thousands)
Balance as of July 1	$	(133,895	)	$	3,600			$	(130,295	)
Other comprehensive loss, net of tax benefit of $0.1 million related to unrealized losses on available-for-sale securities	(8,420		)	(3,501		)		(11,921		)
Amounts reclassified to earnings	(2,191		)	(81		)	^(b)	(2,272		)
Net current period other comprehensive loss	(10,611		)	(3,582		)		(14,193		)
Balance as of September 30	$	(144,506	)	$	18			$	(144,488	)

________________________

^(b) Amount is net of a tax provision of $0.1 million.



	Nine Months Ended September 30, 2016
	Foreign Currency Translation Adjustment			Unrealized Gains On Available-For-Sale Securities				Accumulated Other Comprehensive (Loss) Income
	(In thousands)
Balance as of January 1	$	(154,645	)	$	2,542			$	(152,103	)
Other comprehensive (loss) income before reclassifications, net of tax benefit of $0.7 million related to unrealized losses on available-for-sale securities	(3,538		)	4,868				1,330
Amounts reclassified to earnings	9,850			(2,892		)	^(c)	6,958
Net current period other comprehensive income	6,312			1,976				8,288
Reallocation of accumulated other comprehensive loss (income) related to the noncontrolling interests created in the Match Group initial public offering	21,589			(458		)		21,131
Balance as of September 30	$	(126,744	)	$	4,060			$	(122,684	)

________________________

^(c) Amount is net of a tax provision of $0.2 million.



	Nine Months Ended September 30, 2015
	Foreign Currency Translation Adjustment			Unrealized (Losses) Gains On Available-For-Sale Securities				Accumulated Other Comprehensive Loss
	(In thousands)
Balance as of January 1	$	(86,848	)	$	(852	)		$	(87,700	)
Other comprehensive (loss) income, net of tax benefit of $0.3 million related to unrealized losses on available-for-sale securities	(55,467		)	788				(54,679		)
Amounts reclassified to earnings	(2,191		)	82			^(d)	(2,109		)
Net current period other comprehensive (loss) income	(57,658		)	870				(56,788		)
Balance as of September 30	$	(144,506	)	$	18			$	(144,488	)

________________________

^(d) Amount is net of a tax benefit of $0.1 million.

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e716-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e709-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

EARNINGS (LOSS) PER SHARE

9 Months Ended

Sep. 30, 2016

Earnings Per Share [Abstract]

EARNINGS (LOSS) PER SHARE

The following tables set forth the computation of basic and diluted earnings (loss) per share attributable to IAC shareholders.



	Three Months Ended September 30,
	2016						2015
	Basic			Diluted			Basic		Diluted
	(In thousands, except per share data)
Numerator:
Earnings from continuing operations	$	52,340		$	52,340		$	65,026	$	65,026
Net (earnings) loss attributable to noncontrolling interests	(9,178		)	(9,178		)	568		568
Impact from Match Group's dilutive securities^(a)(b)	—			(3,473		)	—		—
Earnings from continuing operations attributable to IAC shareholders	43,162			39,689			65,594		65,594
Earnings from discontinued operations attributable to IAC shareholders	—			—			17		17
Net earnings attributable to IAC shareholders	$	43,162		$	39,689		$	65,611	$	65,611

Denominator:
Weighted average basic shares outstanding	79,532			79,532			82,910		82,910
Dilutive securities including subsidiary denominated equity, stock options and RSUs^(c)(d)	—			2,087			—		5,990
Denominator for earnings per share—weighted average shares^(c)(d)	79,532			81,619			82,910		88,900

Earnings per share attributable to IAC shareholders:
Earnings per share from continuing operations	$	0.54		$	0.49		$	0.79	$	0.74
Discontinued operations	—			—			—		—
Earnings per share	$	0.54		$	0.49		$	0.79	$	0.74



	Nine Months Ended September 30,
	2016						2015
	Basic			Diluted			Basic			Diluted
	(In thousands, except per share data)
Numerator:
(Loss) earnings from continuing operations	$	(130,268	)	$	(130,268	)	$	144,774		$	144,774
Net (earnings) loss attributable to noncontrolling interests	(13,063		)	(13,063		)	6,558			6,558
Impact from Match Group's dilutive securities^(a)(b)	—			—			—			—
(Loss) earnings from continuing operations attributable to IAC shareholders	(143,331		)	(143,331		)	151,332			151,332
Loss from discontinued operations attributable to IAC shareholders	—			—			(11		)	(11		)
Net (loss) earnings attributable to IAC shareholders	$	(143,331	)	$	(143,331	)	$	151,321		$	151,321

Denominator:
Weighted average basic shares outstanding	80,357			80,357			82,924			82,924
Dilutive securities including subsidiary denominated equity, stock options and RSUs^(c)(d)(e)	—			—			—			5,323
Denominator for earnings per share—weighted average shares^(c)(d)(e)	80,357			80,357			82,924			88,247

(Loss) earnings per share attributable to IAC shareholders:
(Loss) earnings per share from continuing operations	$	(1.78	)	$	(1.78	)	$	1.82		$	1.71
Discontinued operations	—			—			—			—
(Loss) earnings per share	$	(1.78	)	$	(1.78	)	$	1.82		$	1.71

________________________

^(a)Represents the impact on earnings related to Match Group's dilutive securities under the if-converted method.

^(b) The impact on earnings of Match Group's dilutive securities is not applicable for the three and nine months ended September 30, 2015 as it was a wholly-owned subsidiary of the Company until its IPO on November 24, 2015. For the nine months ended September 30, 2016, the impact on earnings related to Match Group's dilutive securities under the if-converted method are excluded as the impact is anti-dilutive.

^(c)If the effect is dilutive, weighted average common shares outstanding include the incremental shares that would be issued upon the assumed exercise of subsidiary denominated equity, stock options and vesting of restricted stock units ("RSUs"). For the three months ended September 30, 2016 and for the three and nine months ended September 30, 2015, 3.3 million, 1.0 million and 1.3 million potentially dilutive securities, respectively, are excluded from the calculation of diluted earnings per share because their inclusion would have been anti-dilutive.

^(d) For the nine months ended September 30, 2016, the Company had a loss from continuing operations and as a result, approximately 9.8 million potentially dilutive securities were excluded from computing dilutive earnings per share because the impact would have been anti-dilutive. Accordingly, the weighted average basic shares outstanding were used to compute all earnings per share amounts.

^(e)Market-based awards and performance-based stock units (“PSUs”) are considered contingently issuable shares. Market-based awards and PSUs are included in the denominator for earnings per share if (i) the applicable market or performance condition(s) has been met and (ii) the inclusion of the market-based award and PSUs are dilutive for the respective reporting periods. For the three months ended September 30, 2016, 0.3 million market-based awards and PSUs were excluded from the calculation of diluted earnings per share because the market or performance conditions had not been met. For the three and nine months ended September 30, 2015, 0.5 million market-based awards and PSUs were excluded from the calculation of diluted earnings per share because the market or performance conditions had not been met.

SEGMENT INFORMATION

9 Months Ended

Sep. 30, 2016

Segment Reporting [Abstract]

SEGMENT INFORMATION

The overall concept that IAC employs in determining its operating segments is to present the financial information in a manner consistent with: how the chief operating decision maker views the businesses; how the businesses are organized as to segment management; and the focus of the businesses with regards to the types of services or products offered or the target market. Operating segments are combined for reporting purposes if they meet certain aggregation criteria, which principally relate to the similarity of their economic characteristics or, in the case of the Other reportable segment, do not meet the quantitative thresholds that require presentation as separate operating segments.



	Three Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(In thousands)
Revenue:
Match Group	$	316,447		$	268,971		$	902,849		$	752,857
HomeAdvisor	133,560			99,435			375,222			269,429
Video	59,955			60,125			162,361			147,317
Applications	142,782			193,278			445,735			581,546
Publishing	74,902			178,701			326,195			512,173
Other	36,598			38,173			116,714			119,344
Inter-segment eliminations	(142		)	(122		)	(356		)	(461		)
Total	$	764,102		$	838,561		$	2,328,720		$	2,382,205



	Three Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(In thousands)
Operating Income (Loss):
Match Group	$	91,754		$	58,356		$	194,610		$	125,918
HomeAdvisor	12,805			6,095			26,629			3,687
Video	(2,663		)	(5,655		)	(25,187		)	(36,581		)
Applications	29,240			46,539			75,839			138,076
Publishing	(14,562		)	14,149			(324,720		)	43,685
Other	(1,511		)	195			(3,299		)	(745		)
Corporate	(29,479		)	(32,549		)	(89,317		)	(89,022		)
Total	$	85,584		$	87,130		$	(145,445	)	$	185,018



	Three Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(In thousands)
Adjusted EBITDA:^(a)
Match Group	$	110,708		$	82,657		$	275,414		$	179,355
HomeAdvisor	15,965			8,904			35,947			12,768
Video	(894		)	(5,141		)	(21,770		)	(36,982		)
Applications	34,575			47,901			94,715			142,545
Publishing	(6,208		)	21,075			(6,639		)	65,065
Other	(824		)	1,596			(709		)	3,196
Corporate	(14,336		)	(15,850		)	(40,050		)	(40,969		)
Total	$	138,986		$	141,142		$	336,908		$	324,978



	September 30, 2016		December 31, 2015
	(In thousands)
Segment Assets:^(b)
Match Group	$	482,899	$	329,269
HomeAdvisor	53,930		32,112
Video	126,034		90,671
Applications	97,899		108,997
Publishing	464,233		390,951
Other	28,076		64,550
Corporate	1,093,237		1,485,949
Total	$	2,346,308	$	2,502,499

________________________

^(a) The Company's primary financial measure is Adjusted EBITDA, which is defined as operating income excluding: (1) stock-based compensation expense; (2) depreciation; and (3) acquisition-related items consisting of (i) amortization of intangible assets and impairments of goodwill and intangible assets, if applicable, and (ii) gains and losses recognized on changes in the fair value of contingent consideration arrangements. The Company believes this measure is useful for analysts and investors as this measure allows a more meaningful comparison between our performance and that of our competitors. Moreover, our management uses this measure internally to evaluate the performance of our business as a whole and our individual business segments. The above items are excluded from our Adjusted EBITDA measure because these items are non-cash in nature, and we believe that by excluding these items, Adjusted EBITDA corresponds more closely to the cash operating income generated from our business, from which capital investments are made and debt is serviced. Adjusted EBITDA has certain limitations in that it does not take into account the impact to IAC's statement of operations of certain expenses.

^(b) Consistent with the Company's primary metric (described in (a) above), the Company excludes, if applicable, goodwill and intangible assets from the measure of segment assets presented above.

Revenue by geography is based on where the customer is located. Geographic information about revenue and long-lived assets is presented below:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2016		2015		2016		2015
	(In thousands)
Revenue:
United States	$	567,132	$	619,297	$	1,721,348	$	1,755,534
All other countries	196,970		219,264		607,372		626,671
Total	$	764,102	$	838,561	$	2,328,720	$	2,382,205



	September 30, 2016		December 31, 2015
	(In thousands)
Long-lived assets (excluding goodwill and intangible assets):
United States	$	292,586	$	279,913
All other countries	24,691		22,904
Total	$	317,277	$	302,817

The following tables reconcile operating income (loss) for the Company's reportable segments and net earnings (loss) attributable to IAC shareholders to Adjusted EBITDA:



	Three Months Ended September 30, 2016
	Operating Income (Loss)			Stock-Based Compensation Expense		Depreciation		Amortization of Intangibles		Acquisition-related Contingent Consideration Fair Value Adjustments			Adjusted EBITDA
	(In thousands)
Match Group	$	91,754		$	11,145	$	8,032	$	4,906	$	(5,129	)	$	110,708
HomeAdvisor	12,805			408		2,026		726		—			15,965
Video	(2,663		)	640		438		691		—			(894		)
Applications	29,240			—		1,073		1,519		2,743			34,575
Publishing	(14,562		)	—		2,029		6,325		—			(6,208		)
Other	(1,511		)	—		678		100		(91		)	(824		)
Corporate	(29,479		)	11,468		3,675		—		—			(14,336		)
Total	85,584			$	23,661	$	17,951	$	14,267	$	(2,477	)	$	138,986
Interest expense	(27,118		)
Other income, net	11,700
Earnings from continuing operations before income taxes	70,166
Income tax provision	(17,826		)
Earnings from continuing operations	52,340
Earnings from discontinued operations, net of tax	—
Net earnings	52,340
Net earnings attributable to noncontrolling interests	(9,178		)
Net earnings attributable to IAC shareholders	$	43,162



	Three Months Ended September 30, 2015
	Operating Income (Loss)			Stock-Based Compensation Expense		Depreciation		Amortization of Intangibles		Acquisition-related Contingent Consideration Fair Value Adjustments			Adjusted EBITDA
	(In thousands)
Match Group	$	58,356		$	13,057	$	6,137	$	4,352	$	755		$	82,657
HomeAdvisor	6,095			410		1,627		772		—			8,904
Video	(5,655		)	50		289		377		(202		)	(5,141		)
Applications	46,539			—		1,302		1,573		(1,513		)	47,901
Publishing	14,149			—		2,363		4,563		—			21,075
Other	195			—		700		701		—			1,596
Corporate	(32,549		)	13,492		3,207		—		—			(15,850		)
Total	87,130			$	27,009	$	15,625	$	12,338	$	(960	)	$	141,142
Interest expense	(15,992		)
Other income, net	34,398
Earnings from continuing operations before income taxes	105,536
Income tax provision	(40,510		)
Earnings from continuing operations	65,026
Earnings from discontinued operations, net of tax	17
Net earnings	65,043
Net loss attributable to noncontrolling interests	568
Net earnings attributable to IAC shareholders	$	65,611



	Nine Months Ended September 30, 2016
	Operating Income (Loss)			Stock-Based Compensation Expense		Depreciation		Amortization of Intangibles		Acquisition-related Contingent Consideration Fair Value Adjustments			Goodwill Impairment		Adjusted EBITDA
	(In thousands)
Match Group	$	194,610		$	41,341	$	22,609	$	19,577	$	(2,723	)	$	—	$	275,414
HomeAdvisor	26,629			1,223		5,824		2,271		—			—		35,947
Video	(25,187		)	640		1,313		1,656		(192		)	—		(21,770		)
Applications	75,839			—		3,304		4,573		10,999			—		94,715
Publishing	(324,720		)	—		6,366		36,348		—			275,367		(6,639		)
Other	(3,299		)	—		2,044		637		(91		)	—		(709		)
Corporate	(89,317		)	39,406		9,861		—		—			—		(40,050		)
Total	(145,445		)	$	82,610	$	51,321	$	65,062	$	7,993		$	275,367	$	336,908
Interest expense	(82,622		)
Other income, net	20,405
Loss from continuing operations before income taxes	(207,662		)
Income tax benefit	77,394
Loss from continuing operations	(130,268		)
Earnings from discontinued operations, net of tax	—
Net loss	(130,268		)
Net earnings attributable to noncontrolling interests	(13,063		)
Net loss attributable to IAC shareholders	$	(143,331	)



	Nine Months Ended September 30, 2015
	Operating Income (Loss)			Stock-Based Compensation Expense		Depreciation		Amortization of Intangibles		Acquisition-related Contingent Consideration Fair Value Adjustments			Adjusted EBITDA
	(In thousands)
Match Group	$	125,918		$	30,982	$	19,804	$	14,130	$	(11,479	)	$	179,355
HomeAdvisor	3,687			1,250		4,767		3,064		—			12,768
Video	(36,581		)	344		713		1,179		(2,637		)	(36,982		)
Applications	138,076			—		3,532		4,727		(3,790		)	142,545
Publishing	43,685			—		7,293		14,087		—			65,065
Other	(745		)	—		1,824		2,117		—			3,196
Corporate	(89,022		)	39,293		8,760		—		—			(40,969		)
Total	185,018			$	71,869	$	46,693	$	39,304	$	(17,906	)	$	324,978
Interest expense	(45,270		)
Other income, net	39,748
Earnings from continuing operations before income taxes	179,496
Income tax provision	(34,722		)
Earnings from continuing operations	144,774
Loss from discontinued operations, net of tax	(11		)
Net earnings	144,763
Net loss attributable to noncontrolling interests	6,558
Net earnings attributable to IAC shareholders	$	151,321

The following tables reconcile segment assets to total assets:



	September 30, 2016
	Segment Assets		Goodwill		Indefinite-Lived Intangible Assets		Definite-Lived Intangible Assets		Total Assets
	(In thousands)
Match Group	$	482,899	$	1,311,961	$	248,244	$	13,280	$	2,056,384
HomeAdvisor	53,930		150,451		600		3,472		208,453
Video	126,034		25,239		1,800		6,687		159,760
Applications	97,899		447,242		60,600		3,392		609,133
Publishing	464,233		—		15,005		18,036		497,274
Other	28,076		7,663		11,180		—		46,919
Corporate^(a)	1,093,237		—		—		—		1,093,237
Total	$	2,346,308	$	1,942,556	$	337,429	$	44,867	$	4,671,160



	December 31, 2015
	Segment Assets		Goodwill		Indefinite-Lived Intangible Assets		Definite-Lived Intangible Assets		Total Assets
	(In thousands)
Match Group	$	329,269	$	1,293,109	$	243,697	$	32,711	$	1,898,786
HomeAdvisor	32,112		150,251		600		5,727		188,690
Video	90,671		15,590		1,800		3,343		111,404
Applications	108,997		447,242		60,600		7,964		624,803
Publishing	390,951		277,192		59,805		7,849		735,797
Other	64,550		61,980		13,635		3,097		143,262
Corporate^(a)	1,485,949		—		—		—		1,485,949
Total	$	2,502,499	$	2,245,364	$	380,137	$	60,691	$	5,188,691

________________________

^(a) Corporate assets consist primarily of cash and cash equivalents, marketable securities and IAC's headquarters building.

- 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

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-Name Accounting Standards Codification
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+ Details

CONSOLIDATED FINANCIAL STATEMENT DETAILS

9 Months Ended

Sep. 30, 2016

Organization, Consolidation and Presentation of Financial Statements [Abstract]

CONSOLIDATED FINANCIAL STATEMENT DETAILS

Other income, net consists of:



	Three Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016				2015
	(In thousands)
Foreign currency exchange gains	$	10,898		$	314		$	24,037			$	4,851
Gains on sale of businesses and investments, net	279			379			13,416			^(a)	523
Interest income	1,051			990			3,813				3,463
Gain on real estate transaction	—			33,586			—				33,586
Loss on partial extinguishment of Match Group Term Loan	—			—			(11,056		)		—
Impairment on long-term investments	(2,192		)	(804		)	(4,894		)		(1,304		)
Loss on redemption and repurchase of IAC Senior Notes	(69		)	—			(3,182		)		—
Other	1,733			(67		)	(1,729		)		(1,371		)
Total	$	11,700		$	34,398		$	20,405			$	39,748

________________________

^(a) Includes a gain of $12.0 million related to PriceRunner, which was sold on March 18, 2016, and a loss of $3.8 million related to ASKfm, which was sold on June 30, 2016. PriceRunner's full year 2015 revenue, operating income and Adjusted EBITDA were $32.3 million, $9.7 million and $13.0 million, respectively. Included in PriceRunner's operating income were $0.4 million of depreciation and $2.9 million of amortization of intangibles. ASKfm's full year 2015 revenue, operating loss and Adjusted EBITDA loss were $10.9 million, $9.1 million and $6.1 million, respectively. Included in ASKfm's operating loss were $2.0 million of amortization of intangibles and $1.1 million of depreciation.

SUPPLEMENTAL CASH FLOW INFORMATION	9 Months Ended
SUPPLEMENTAL CASH FLOW INFORMATION	Sep. 30, 2016
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	SUPPLEMENTAL CASH FLOW INFORMATION Supplemental Disclosure of Non-Cash Transactions: The Company recorded acquisition-related contingent consideration liabilities of $27.1 million during the nine months ended September 30, 2015. See Note 6 for additional information on contingent consideration arrangements.

CONTINGENCIES	9 Months Ended
CONTINGENCIES	Sep. 30, 2016
Loss Contingency [Abstract]
CONTINGENCIES	CONTINGENCIES In the ordinary course of business, the Company is a party to various lawsuits. The Company establishes reserves for specific legal matters when it determines that the likelihood of an unfavorable outcome is probable and the loss is reasonably estimable. Management has also identified certain other legal matters where we believe an unfavorable outcome is not probable and, therefore, no reserve is established. Although management currently believes that resolving claims against us, including claims where an unfavorable outcome is reasonably possible, will not have a material impact on the liquidity, results of operations, or financial condition of the Company, these matters are subject to inherent uncertainties and management's view of these matters may change in the future. The Company also evaluates other contingent matters, including income and non-income tax contingencies, to assess the likelihood of an unfavorable outcome and estimated extent of potential loss. It is possible that an unfavorable outcome of one or more of these lawsuits or other contingencies could have a material impact on the liquidity, results of operations, or financial condition of the Company. See Note 2 for additional information related to income tax contingencies.

- Definition

The entire disclosure for loss and gain contingencies. Describes any existing condition, situation, or set of circumstances involving uncertainty as of the balance sheet date (or prior to issuance of the financial statements) as to a probable or reasonably possible loss incurred by an entity that will ultimately be resolved when one or more future events occur or fail to occur, and typically discloses the amount of loss recorded or a range of possible loss, or an assertion that no reasonable estimate can be made.

+ References

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-Name Accounting Standards Codification
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+ Details

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION

9 Months Ended

Sep. 30, 2016

Guarantor and Nonguarantor Financial Statements [Abstract]

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION

The 2013 and 2012 Senior Notes are unconditionally guaranteed, jointly and severally, by certain domestic subsidiaries, which are 100% owned by the Company. The following tables present condensed consolidating financial information at September 30, 2016 and December 31, 2015 and for the three and nine months ended September 30, 2016 and 2015 for: IAC, on a stand-alone basis; the combined guarantor subsidiaries of IAC; the combined non-guarantor subsidiaries of IAC; and IAC on a consolidated basis.

Balance sheet at September 30, 2016:



	IAC		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			IAC Consolidated
	(In thousands)
Cash and cash equivalents	$	521,042	$	—	$	668,742	$	—		$	1,189,784
Marketable securities	177,862		—		—		—			177,862
Accounts receivable, net	—		89,703		109,625		—			199,328
Other current assets	82,397		44,116		106,043		—			232,556
Intercompany receivables	—		683,232		1,048,330		(1,731,562		)	—
Property and equipment, net	4,733		191,689		120,855		—			317,277
Goodwill	—		529,403		1,413,153		—			1,942,556
Intangible assets, net	—		100,634		281,662		—			382,296
Investment in subsidiaries	3,547,903		574,711		—		(4,122,614		)	—
Other non-current assets	51,325		103,727		185,497		(111,048		)	229,501
Total assets	$	4,385,262	$	2,317,215	$	3,933,907	$	(5,965,224	)	$	4,671,160

Accounts payable, trade	$	2,737	$	38,397	$	31,134	$	—		$	72,268
Other current liabilities	34,583		114,630		481,108		—			630,321
Long-term debt, net of current portion	425,739		—		1,215,546		—			1,641,285
Income taxes payable	109		3,381		32,310		—			35,800
Intercompany liabilities	1,731,562		—		—		(1,731,562		)	—
Other long-term liabilities	326,666		19,138		55,371		(111,048		)	290,127
Redeemable noncontrolling interests	—		—		31,160		—			31,160
IAC shareholders' equity	1,863,866		2,141,669		1,980,945		(4,122,614		)	1,863,866
Noncontrolling interests	—		—		106,333		—			106,333
Total liabilities and shareholders' equity	$	4,385,262	$	2,317,215	$	3,933,907	$	(5,965,224	)	$	4,671,160

Balance sheet at December 31, 2015:



	IAC		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			IAC Consolidated
	(In thousands)
Cash and cash equivalents	$	1,073,053	$	—	$	408,394	$	—		$	1,481,447
Marketable securities	27,578		—		11,622		—			39,200
Accounts receivable, net	33		115,280		134,764		—			250,077
Other current assets	30,813		46,128		97,345		—			174,286
Intercompany receivables	—		637,324		963,146		(1,600,470		)	—
Property and equipment, net	4,432		198,890		99,495		—			302,817
Goodwill	—		776,569		1,468,795		—			2,245,364
Intangible assets, net	—		135,817		305,011		—			440,828
Investment in subsidiaries	3,128,765		466,601		—		(3,595,366		)	—
Other non-current assets	84,368		11,258		174,038		(14,992		)	254,672
Total assets	$	4,349,042	$	2,387,867	$	3,662,610	$	(5,210,828	)	$	5,188,691

Current portion of long-term debt	$	—	$	—	$	40,000	$	—		$	40,000
Accounts payable, trade	4,711		42,104		40,068		—			86,883
Other current liabilities	62,833		140,077		438,753		—			641,663
Long-term debt, net of current portion	550,083		—		1,176,871		—			1,726,954
Income taxes payable	152		3,435		30,105		—			33,692
Intercompany liabilities	1,600,470		—		—		(1,600,470		)	—
Other long-term liabilities	326,267		18,160		83,848		(14,992		)	413,283
Redeemable noncontrolling interests	—		—		30,391		—			30,391
IAC shareholders' equity	1,804,526		2,184,091		1,411,275		(3,595,366		)	1,804,526
Noncontrolling interests	—		—		411,299		—			411,299
Total liabilities and shareholders' equity	$	4,349,042	$	2,387,867	$	3,662,610	$	(5,210,828	)	$	5,188,691

Statement of operations for the three months ended September 30, 2016:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			IAC Consolidated
	(In thousands)
Revenue	$	—		$	320,860		$	446,691		$	(3,449	)	$	764,102
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	219			64,470			113,420			1,022			179,131
Selling and marketing expense	546			160,370			136,053			(4,576		)	292,393
General and administrative expense	22,375			40,436			65,913			105			128,829
Product development expense	1,009			19,661			25,277			—			45,947
Depreciation	422			7,693			9,836			—			17,951
Amortization of intangibles	—			6,100			8,167			—			14,267
Total operating costs and expenses	24,571			298,730			358,666			(3,449		)	678,518
Operating (loss) income	(24,571		)	22,130			88,025			—			85,584
Equity in earnings (losses) of unconsolidated affiliates	71,553			(22,569		)	—			(48,984		)	—
Interest expense	(6,362		)	—			(20,756		)	—			(27,118		)
Other (expense) income, net	(6,334		)	4,948			13,086			—			11,700
Earnings from continuing operations before income taxes	34,286			4,509			80,355			(48,984		)	70,166
Income tax benefit (provision)	8,876			(10,104		)	(16,598		)	—			(17,826		)
Earnings (loss) from continuing operations	43,162			(5,595		)	63,757			(48,984		)	52,340
Earnings from discontinued operations, net of tax	—			—			—			—			—
Net earnings (loss)	43,162			(5,595		)	63,757			(48,984		)	52,340
Net earnings attributable to noncontrolling interests	—			—			(9,178		)	—			(9,178		)
Net earnings (loss) attributable to IAC shareholders	$	43,162		$	(5,595	)	$	54,579		$	(48,984	)	$	43,162
Comprehensive income (loss) attributable to IAC shareholders	$	37,885		$	(5,551	)	$	49,708		$	(44,157	)	$	37,885

Statement of operations for the three months ended September 30, 2015:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			IAC Consolidated
	(In thousands)
Revenue	$	—		$	410,048		$	430,921		$	(2,408	)	$	838,561
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	307			77,080			122,256			(266		)	199,377
Selling and marketing expense	1,250			218,693			125,318			(2,151		)	343,110
General and administrative expense	37,186			42,830			54,097			9			134,122
Product development expense	2,408			20,682			23,769			—			46,859
Depreciation	613			6,973			8,039			—			15,625
Amortization of intangibles	—			4,202			8,136			—			12,338
Total operating costs and expenses	41,764			370,460			341,615			(2,408		)	751,431
Operating (loss) income	(41,764		)	39,588			89,306			—			87,130
Equity in earnings of unconsolidated affiliates	90,703			26,515			—			(117,218		)	—
Interest expense	(12,995		)	(2,929		)	(68		)	—			(15,992		)
Other income, net	24,590			1,049			8,759			—			34,398
Earnings from continuing operations before income taxes	60,534			64,223			97,997			(117,218		)	105,536
Income tax benefit (provision)	5,060			(13,779		)	(31,791		)	—			(40,510		)
Earnings from continuing operations	65,594			50,444			66,206			(117,218		)	65,026
Earnings (loss) from discontinued operations, net of tax	17			—			(1		)	1			17
Net earnings	65,611			50,444			66,205			(117,217		)	65,043
Net loss attributable to noncontrolling interests	—			—			568			—			568
Net earnings attributable to IAC shareholders	$	65,611		$	50,444		$	66,773		$	(117,217	)	$	65,611
Comprehensive income attributable to IAC shareholders	$	51,418		$	51,180		$	56,972		$	(108,152	)	$	51,418

Statement of operations for the nine months ended September 30, 2016:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			IAC Consolidated
	(In thousands)
Revenue	$	—		$	1,028,339		$	1,310,593		$	(10,212	)	$	2,328,720
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	811			206,661			336,011			(221		)	543,262
Selling and marketing expense	2,306			531,976			446,089			(10,112		)	970,259
General and administrative expense	66,208			124,150			226,727			121			417,206
Product development expense	4,127			64,177			83,384			—			151,688
Depreciation	1,274			21,881			28,166			—			51,321
Amortization of intangibles	—			35,183			29,879			—			65,062
Goodwill impairment	—			253,245			22,122			—			275,367
Total operating costs and expenses	74,726			1,237,273			1,172,378			(10,212		)	2,474,165
Operating (loss) income	(74,726		)	(208,934		)	138,215			—			(145,445		)
Equity in losses of unconsolidated affiliates	(45,114		)	(33,530		)	—			78,644			—
Interest expense	(20,776		)	—			(61,846		)	—			(82,622		)
Other (expense) income, net	(35,306		)	10,926			44,785			—			20,405
(Loss) earnings from continuing operations before income taxes	(175,922		)	(231,538		)	121,154			78,644			(207,662		)
Income tax benefit (provision)	32,591			70,073			(25,270		)	—			77,394
(Loss) earnings from continuing operations	(143,331		)	(161,465		)	95,884			78,644			(130,268		)
Earnings from discontinued operations, net of tax	—			—			—			—			—
Net (loss) earnings	(143,331		)	(161,465		)	95,884			78,644			(130,268		)
Net earnings attributable to noncontrolling interests	—			—			(13,063		)	—			(13,063		)
Net (loss) earnings attributable to IAC shareholders	$	(143,331	)	$	(161,465	)	$	82,821		$	78,644		$	(143,331	)
Comprehensive (loss) income attributable to IAC shareholders	$	(135,043	)	$	(142,528	)	$	87,367		$	55,161		$	(135,043	)

Statement of operations for the nine months ended September 30, 2015:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			IAC Consolidated
	(In thousands)
Revenue	$	—		$	1,222,403		$	1,167,429		$	(7,627	)	$	2,382,205
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	846			243,867			320,070			(706		)	564,077
Selling and marketing expense	3,315			636,849			397,082			(6,944		)	1,030,302
General and administrative expense	95,192			116,913			166,137			23			378,265
Product development expense	6,915			62,254			69,377			—			138,546
Depreciation	1,440			20,353			24,900			—			46,693
Amortization of intangibles	—			12,565			26,739			—			39,304
Total operating costs and expenses	107,708			1,092,801			1,004,305			(7,627		)	2,197,187
Operating (loss) income	(107,708		)	129,602			163,124			—			185,018
Equity in earnings of unconsolidated affiliates	228,634			29,383			—			(258,017		)	—
Interest expense	(38,977		)	(6,127		)	(166		)	—			(45,270		)
Other income, net	7,731			26,682			5,335			—			39,748
Earnings from continuing operations before income taxes	89,680			179,540			168,293			(258,017		)	179,496
Income tax benefit (provision)	61,652			(58,154		)	(38,220		)	—			(34,722		)
Earnings from continuing operations	151,332			121,386			130,073			(258,017		)	144,774
(Loss) earnings from discontinued operations, net of tax	(11		)	—			2			(2		)	(11		)
Net earnings	151,321			121,386			130,075			(258,019		)	144,763
Net loss attributable to noncontrolling interests	—			—			6,558			—			6,558
Net earnings attributable to IAC shareholders	$	151,321		$	121,386		$	136,633		$	(258,019	)	$	151,321
Comprehensive income attributable to IAC shareholders	$	94,533		$	117,637		$	79,144		$	(196,781	)	$	94,533

Statement of cash flows for the nine months ended September 30, 2016:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			IAC Consolidated
	(In thousands)
Net cash (used in) provided by operating activities attributable to continuing operations	$	(77,595	)	$	130,121		$	109,056		$	161,582
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	—			—			(2,524		)	(2,524		)
Capital expenditures	(343		)	(16,134		)	(46,262		)	(62,739		)
Investments in time deposits	—			—			(87,500		)	(87,500		)
Proceeds from maturities of time deposits	—			—			87,500			87,500
Proceeds from maturities and sales of marketable debt securities	79,210			—			—			79,210
Purchases of marketable debt securities	(229,246		)	—			—			(229,246		)
Purchases of investments	—			—			(7,211		)	(7,211		)
Net proceeds from the sale of businesses and investments	15,401			1,779			93,356			110,536
Other, net	—			158			5,404			5,562
Net cash (used in) provided by investing activities attributable to continuing operations	(134,978		)	(14,197		)	42,763			(106,412		)
Cash flows from financing activities attributable to continuing operations:
Purchase of treasury stock	(247,256		)	—			—			(247,256		)
Proceeds from Match Group 2016 Senior Notes offering	—			—			400,000			400,000
Principal payments on Match Group Term Loan	—			—			(410,000		)	(410,000		)
Debt issuance costs	—			—			(5,048		)	(5,048		)
Redemption and repurchase of Senior Notes	(126,271		)	—			—			(126,271		)
Issuance of IAC common stock pursuant to stock-based awards, net of withholding taxes	(7,148		)	—			—			(7,148		)
Issuance of Match Group common stock pursuant to stock-based awards, net of withholding taxes	—			—			467			467
Excess tax benefits from stock-based awards	17,202			—			25,929			43,131
Purchase of noncontrolling interests	(1,400		)	—			(1,129		)	(2,529		)
Acquisition-related contingent consideration payments	—			(351		)	(1,829		)	(2,180		)
Decrease in restricted cash related to bond redemptions	20,000			—			—			20,000
Intercompany	5,435			(115,573		)	110,138			—
Other, net	—			—			(766		)	(766		)
Net cash (used in) provided by financing activities attributable to continuing operations	(339,438		)	(115,924		)	117,762			(337,600		)
Total cash (used in) provided by continuing operations	(552,011		)	—			269,581			(282,430		)
Effect of exchange rate changes on cash and cash equivalents	—			—			(9,233		)	(9,233		)
Net (decrease) increase in cash and cash equivalents	(552,011		)	—			260,348			(291,663		)
Cash and cash equivalents at beginning of period	1,073,053			—			408,394			1,481,447
Cash and cash equivalents at end of period	$	521,042		$	—		$	668,742		$	1,189,784

Statement of cash flows for the nine months ended September 30, 2015:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			IAC Consolidated
	(In thousands)
Net cash (used in) provided by operating activities attributable to continuing operations	$	(114,559	)	$	151,626		$	147,040		$	184,107
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	—			(2,574		)	(40,712		)	(43,286		)
Capital expenditures	(1,051		)	(16,978		)	(26,529		)	(44,558		)
Proceeds from maturities and sales of marketable debt securities	192,928			—			—			192,928
Purchases of marketable debt securities	(93,134		)	—			—			(93,134		)
Purchases of investments	—			—			(25,073		)	(25,073		)
Net proceeds from the sale of businesses and investments	1,277			—			7,274			8,551
Other, net	3,613			48			(7,756		)	(4,095		)
Net cash provided by (used in) investing activities attributable to continuing operations	103,633			(19,504		)	(92,796		)	(8,667		)
Cash flows from financing activities attributable to continuing operations:
Purchase of treasury stock	(200,000		)	—			—			(200,000		)
Principal payment on Liberty Bonds	—			(80,000		)	—			(80,000		)
Dividends	(84,947		)	—			—			(84,947		)
Issuance of IAC common stock pursuant to stock-based awards, net of withholding taxes	(40,197		)	—			—			(40,197		)
Excess tax benefits from stock-based awards	17,862			—			31,285			49,147
Purchase of noncontrolling interests	—			—			(29,899		)	(29,899		)
Acquisition-related contingent consideration payments	—			(202		)	(5,510		)	(5,712		)
Intercompany	(86,407		)	(51,920		)	138,327			—
Other, net	166			—			346			512
Net cash (used in) provided by financing activities attributable to continuing operations	(393,523		)	(132,122		)	134,549			(391,096		)
Total cash (used in) provided by continuing operations	(404,449		)	—			188,793			(215,656		)
Total cash (used in) provided by discontinued operations	(192		)	—			2			(190		)
Effect of exchange rate changes on cash and cash equivalents	—			—			(8,111		)	(8,111		)
Net (decrease) increase in cash and cash equivalents	(404,641		)	—			180,684			(223,957		)
Cash and cash equivalents at beginning of period	762,231			—			228,174			990,405
Cash and cash equivalents at end of period	$	357,590		$	—		$	408,858		$	766,448

THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

9 Months Ended

Sep. 30, 2016

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Basis of Presentation

The Company prepares its consolidated financial statements in accordance with U.S. generally accepted accounting principles ("GAAP").

Basis of Consolidation and Accounting for Investments

Accounting Estimates

Certain Risks and Concentrations

Recent Accounting Pronouncement

Recent Accounting Pronouncements



Excess tax benefit (deficiency) of equity awards to employees upon exercise of stock options and the vesting of restricted stock units:	Accounting under current GAAP:	Accounting following adoption of ASU 2016-09:
Statement of operations	Treated as an increase (or decrease) to additional paid-in capital when realized (i.e., reduction of income taxes payable)	Included in the determination of the income tax provision or benefit upon option exercise or share vesting
Statement of cash flows	Treated as a financing cash flow	Treated as an operating cash flow
Calculation of fully diluted shares for the determination of earnings per share	Included as a component of the assumed proceeds in applying the treasury stock method	Excluded from the assumed proceeds in applying the treasury stock method

Reclassifications

Certain prior year amounts have been reclassified to conform to the current year presentation.

THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2016

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Change in the Company’s Reported Results after Giving Pro Forma Effect to ASU 2016-09



	Reported results under current GAAP			Pro forma results assuming ASU 2016-09 had been in effect on January 1, 2016
	(In thousands, except per share data)
Net loss	$	(130,268	)	$	(85,500	)
Net earnings attributable to noncontrolling interests	13,063			13,063
Net loss attributable to IAC shareholders	(143,331		)	(98,563		)
Cash flows provided by operating activities attributable to continuing operations	161,582			204,713
Cash flows used in financing activities attributable to continuing operations	(337,600		)	(380,731		)
Basic loss per share from continuing operations	$	(1.78	)	$	(1.23	)
Fully diluted loss per share from continuing operations	$	(1.78	)	$	(1.23	)

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22580-107794

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=66092750

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e765-108305

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Accounting Change
-URI http://asc.fasb.org/extlink&oid=6503790

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22499-107794

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22583-107794

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e725-108305

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Retrospective Application
-URI http://asc.fasb.org/extlink&oid=6523989

+ Details

BUSINESS COMBINATION (Tables)

9 Months Ended

Sep. 30, 2016

Business Combinations [Abstract]

Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed

The table below summarizes the fair values of the assets acquired and liabilities assumed at the date of acquisition:



	(In thousands)
Cash and cash equivalents	$	4,626
Other current assets	4,460
Computer and other equipment	2,990
Goodwill	488,644
Intangible assets	84,100
Other non-current assets	1,073
Total assets	585,893
Current liabilities	(6,418		)
Other long-term liabilities	(5,325		)
Net assets acquired	$	574,150

Schedule of Intangible Assets Acquired as Part of Business Combination

Intangible assets are as follows:



	(In thousands)		Weighted-Average Useful Life (Years)
Indefinite-lived trade name	$	66,300	Indefinite
Customer relationships	10,100		Less than 1
New registrants	3,100		Less than 1
Non-compete agreement	3,000		5
Developed technology	1,600		2
Total intangible assets acquired	$	84,100

Schedule of Unaudited Pro Forma Financial Information



	Three Months Ended September 30, 2015		Nine Months Ended September 30, 2015
	(In thousands, except per share data)
Revenue	$	860,320	$	2,435,475
Net earnings attributable to IAC shareholders	$	70,803	$	160,750
Basic earnings per share attributable to IAC shareholders	$	0.85	$	1.94
Diluted earnings per share attributable to IAC shareholders	$	0.80	$	1.82

GOODWILL AND INTANGIBLE ASSETS (Tables)

9 Months Ended

Sep. 30, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill and Intangible Assets, Net

Goodwill and intangible assets, net are as follows:



	September 30,		December 31,
	2016		2015
	(In thousands)
Goodwill	$	1,942,556	$	2,245,364
Intangible assets with indefinite lives	337,429		380,137
Intangible assets with definite lives, net	44,867		60,691
Total goodwill and intangible assets, net	$	2,324,852	$	2,686,192

Schedule of Goodwill by Reportable Segment

The following table presents the balance of goodwill by reportable segment, including the changes in the carrying value of goodwill, for the nine months ended September 30, 2016:



	Balance at December 31, 2015		Additions		Deductions			Impairment			Foreign Exchange Translation		Balance at September 30, 2016
	(In thousands)
Match Group	$	1,293,109	$	603	$	(2,983	)	$	—		$	21,232	$	1,311,961
HomeAdvisor	150,251		—		—			—			200		150,451
Video	15,590		9,649		—			—			—		25,239
Applications	447,242		—		—			—			—		447,242
Publishing	277,192		—		(1,968		)	(275,367		)	143		—
Other	61,980		—		(55,117		)	—			800		7,663
Total	$	2,245,364	$	10,252	$	(60,068	)	$	(275,367	)	$	22,375	$	1,942,556

Schedule of Intangible Assets with Definite Lives

At September 30, 2016 and December 31, 2015, intangible assets with definite lives are as follows:



	September 30, 2016
	Gross Carrying Amount		Accumulated Amortization			Net		Weighted-Average Useful Life (Years)
	(In thousands)
Trade names	$	65,107	$	(47,093	)	$	18,014	3.2
Content	62,082		(55,374		)	6,708		4.1
Technology	56,109		(41,974		)	14,135		3.3
Customer lists	28,470		(26,050		)	2,420		2.2
Advertiser and supplier relationships and other	7,506		(3,916		)	3,590		4.0
Total	$	219,274	$	(174,407	)	$	44,867	3.4



	December 31, 2015
	Gross Carrying Amount		Accumulated Amortization			Net		Weighted-Average Useful Life (Years)
	(In thousands)
Content	$	62,082	$	(48,937	)	$	13,145	4.1
Technology	55,487		(37,012		)	18,475		3.2
Trade names	32,123		(26,268		)	5,855		2.5
Customer lists	28,836		(13,078		)	15,758		2.1
Advertiser and supplier relationships and other	15,709		(8,251		)	7,458		4.2
Total	$	194,237	$	(133,546	)	$	60,691	3.3

Schedule of Expected Amortization of Intangible Assets

At September 30, 2016, amortization of intangible assets with definite lives for each of the next five years is estimated to be as follows:



For the twelve months ending September 30,	(In thousands)
2017	$	22,800
2018	12,527
2019	6,310
2020	3,180
2021	50
Total	$	44,867

MARKETABLE SECURITIES (Tables)

9 Months Ended

Sep. 30, 2016

Marketable Securities [Abstract]

Schedule of Current Available-for-Sale Marketable Securities

At September 30, 2016, current available-for-sale marketable securities are as follows:



	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
	(In thousands)
Corporate debt securities	$	15,408	$	2	$	(8	)	$	15,402
Treasury discount notes	162,423		37		—			162,460
Total debt securities	177,831		39		(8		)	177,862
Total marketable securities	$	177,831	$	39	$	(8	)	$	177,862

At December 31, 2015, current available-for-sale marketable securities are as follows:



	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
	(In thousands)
Corporate debt securities	$	27,765	$	—	$	(187	)	$	27,578
Equity security	8,659		2,963		—			11,622
Total marketable securities	$	36,424	$	2,963	$	(187	)	$	39,200

Schedule of Contractual Maturities of Debt Securities Classified as Available-for-Sale

The contractual maturities of debt securities classified as current available-for-sale at September 30, 2016 are as follows:



	Amortized Cost		Fair Value
	(In thousands)
Due in one year or less	$	177,831	$	177,862
Total	$	177,831	$	177,862

Schedule of Proceeds From Maturities and Sales of Current and Non-current Available-for-Sale Marketable Securities and the Related Gross Realized Gains and Losses

The following table presents the proceeds from maturities and sales of current and non-current available-for-sale marketable securities and the related gross realized gains:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2016		2015		2016		2015
	(In thousands)
Proceeds from maturities and sales of available-for-sale marketable securities	$	52,110	$	178,315	$	106,326	$	192,928
Gross realized gains	412		17		3,537		22

- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

+ References + Details

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Tables)

9 Months Ended

Sep. 30, 2016

Fair Value Disclosures [Abstract]

Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis

The following tables present the Company's financial instruments that are measured at fair value on a recurring basis:



	September 30, 2016
	Quoted Market Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)			Total Fair Value Measurements
	(In thousands)
Assets:
Cash equivalents:
Money market funds	$	582,508	$	—	$	—		$	582,508
Time deposits	—		75,000		—			75,000
Treasury discount notes	12,497		—		—			12,497
Commercial paper	—		86,953		—			86,953
Marketable securities:
Corporate debt securities	—		15,402		—			15,402
Treasury discount notes	162,460		—		—			162,460
Total	$	757,465	$	177,355	$	—		$	934,820

Liabilities:
Contingent consideration arrangements	$	—	$	—	$	(43,352	)	$	(43,352	)



	December 31, 2015
	Quoted Market Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)			Total Fair Value Measurements
	(In thousands)
Assets:
Cash equivalents:
Money market funds	$	601,848	$	—	$	—		$	601,848
Time deposits	—		125,038		—			125,038
Commercial paper	—		302,418		—			302,418
Marketable securities:
Corporate debt securities	—		27,578		—			27,578
Equity security	11,622		—		—			11,622
Long-term investments:
Auction rate security	—		—		4,050			4,050
Marketable equity security	7,542		—		—			7,542
Total	$	621,012	$	455,034	$	4,050		$	1,080,096

Liabilities:
Contingent consideration arrangements	$	—	$	—	$	(33,873	)	$	(33,873	)

Schedule of Changes in Assets Measured at Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Level 3)

The following tables present the changes in the Company's financial instruments that are measured at fair value on a recurring basis using significant unobservable inputs (Level 3):



	Three Months Ended September 30,
	2016			2015
	Contingent Consideration Arrangements			Auction Rate Security			Contingent Consideration Arrangements
	(In thousands)
Balance at July 1	$	(45,526	)	$	6,630		$	(31,858	)
Total net gains (losses):
Included in earnings:
Fair value adjustments	2,477			—			960
Included in other comprehensive loss	(333		)	(1,620		)	(579		)
Settlements	30			—			7
Balance at September 30	$	(43,352	)	$	5,010		$	(31,470	)



	Nine Months Ended September 30,
	2016						2015
	Auction Rate Security			Contingent Consideration Arrangements			Auction Rate Security			Contingent Consideration Arrangements
	(In thousands)
Balance at January 1	$	4,050		$	(33,873	)	$	6,070		$	(30,140	)
Total net gains (losses):
Included in earnings:
Fair value adjustments	—			(7,993		)	—			17,906
Foreign currency exchange gains	—			—			—			626
Included in other comprehensive income (loss)	5,950			(5,614		)	(1,060		)	1,538
Fair value at date of acquisition	—			1,948			—			(27,112		)
Settlements	—			2,180			—			5,712
Proceeds from sale	(10,000		)	—			—			—
Balance at September 30	$	—		$	(43,352	)	$	5,010		$	(31,470	)

Schedule of Changes in Liabilities Measured at Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Level 3)

The following tables present the changes in the Company's financial instruments that are measured at fair value on a recurring basis using significant unobservable inputs (Level 3):



	Three Months Ended September 30,
	2016			2015
	Contingent Consideration Arrangements			Auction Rate Security			Contingent Consideration Arrangements
	(In thousands)
Balance at July 1	$	(45,526	)	$	6,630		$	(31,858	)
Total net gains (losses):
Included in earnings:
Fair value adjustments	2,477			—			960
Included in other comprehensive loss	(333		)	(1,620		)	(579		)
Settlements	30			—			7
Balance at September 30	$	(43,352	)	$	5,010		$	(31,470	)



	Nine Months Ended September 30,
	2016						2015
	Auction Rate Security			Contingent Consideration Arrangements			Auction Rate Security			Contingent Consideration Arrangements
	(In thousands)
Balance at January 1	$	4,050		$	(33,873	)	$	6,070		$	(30,140	)
Total net gains (losses):
Included in earnings:
Fair value adjustments	—			(7,993		)	—			17,906
Foreign currency exchange gains	—			—			—			626
Included in other comprehensive income (loss)	5,950			(5,614		)	(1,060		)	1,538
Fair value at date of acquisition	—			1,948			—			(27,112		)
Settlements	—			2,180			—			5,712
Proceeds from sale	(10,000		)	—			—			—
Balance at September 30	$	—		$	(43,352	)	$	5,010		$	(31,470	)

Carrying Value and the Fair Value of Financial Instruments Measured at Fair Value Only for Disclosure Purposes

The following table presents the carrying value and the fair value of financial instruments measured at fair value only for disclosure purposes:



	September 30, 2016						December 31, 2015
	Carrying Value			Fair Value			Carrying Value			Fair Value
	(In thousands)
Current portion of long-term debt	$	—		$	—		$	(40,000	)	$	(39,850	)
Long-term debt, net of current portion	(1,641,285		)	(1,741,800		)	(1,726,954		)	(1,761,601		)

LONG-TERM DEBT (Tables)

9 Months Ended

Sep. 30, 2016

Debt Disclosure [Abstract]

Schedule of Long-term Debt

Long-term debt consists of:



	September 30, 2016		December 31, 2015
	(In thousands)
Match Group Debt:
6.375% Senior Notes due June 1, 2024 (the "2016 Match Group Senior Notes"); interest payable each June 1 and December 1, which commences December 1, 2016	$	400,000	$	—
6.75% Senior Notes due December 15, 2022 (the "2015 Match Group Senior Notes"); interest payable each June 15 and December 15, which commenced June 15, 2016	445,172		445,172
Match Group Term Loan due November 16, 2022 ^(a)	390,000		800,000
Total Match Group long-term debt	1,235,172		1,245,172
Less: Current maturities of Match Group long-term debt	—		40,000
Less: Unamortized original issue discount and original issue premium, net	5,100		11,691
Less: Unamortized debt issuance costs	14,526		16,610
Total Match Group debt, net of current maturities	1,215,546		1,176,871

IAC Debt:
4.875% Senior Notes due November 30, 2018 (the "2013 Senior Notes"); interest payable each May 30 and November 30, which commenced May 30, 2014	390,214		500,000
4.75% Senior Notes due December 15, 2022 (the "2012 Senior Notes"); interest payable each June 15 and December 15, which commenced June 15, 2013	38,247		54,732
Total IAC long-term debt	428,461		554,732
Less: Unamortized debt issuance costs	2,722		4,649
Total IAC debt, net of current portion	425,739		550,083

Total long-term debt, net of current portion	$	1,641,285	$	1,726,954

________________________

Schedule of Debt Instrument Redemption

Thereafter, these notes may be redeemed at the redemption prices set forth below, together with accrued and unpaid interest thereon to the applicable redemption date, if redeemed during the twelve-month period beginning on June 1 of the years indicated below:



Year	Percentage
2019	104.781	%
2020	103.188	%
2021	101.594	%
2022 and thereafter	100.000	%

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

+ Details

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)

9 Months Ended

Sep. 30, 2016

Equity [Abstract]

Schedule of Accumulated Other Comprehensive (Loss) Income

The following tables present the components of accumulated other comprehensive (loss) income and items reclassified out of accumulated other comprehensive loss into earnings:



	Three Months Ended September 30, 2016
	Foreign Currency Translation Adjustment			Unrealized Gains On Available-For-Sale Securities				Accumulated Other Comprehensive Loss
	(In thousands)
Balance as of July 1	$	(121,612	)	$	4,205			$	(117,407	)
Other comprehensive (loss) income before reclassifications, net of tax provision of $0.1 million related to unrealized losses on available-for-sale securities	(5,132		)	114				(5,018		)
Amounts reclassified to earnings	—			(259		)	^(a)	(259		)
Net current period other comprehensive loss	(5,132		)	(145		)		(5,277		)
Balance as of September 30	$	(126,744	)	$	4,060			$	(122,684	)

________________________

^(a) Amount is net of a tax provision of $0.2 million.



	Three Months Ended September 30, 2015
	Foreign Currency Translation Adjustment			Unrealized Gains On Available-For-Sale Securities				Accumulated Other Comprehensive Loss
	(In thousands)
Balance as of July 1	$	(133,895	)	$	3,600			$	(130,295	)
Other comprehensive loss, net of tax benefit of $0.1 million related to unrealized losses on available-for-sale securities	(8,420		)	(3,501		)		(11,921		)
Amounts reclassified to earnings	(2,191		)	(81		)	^(b)	(2,272		)
Net current period other comprehensive loss	(10,611		)	(3,582		)		(14,193		)
Balance as of September 30	$	(144,506	)	$	18			$	(144,488	)

________________________

^(b) Amount is net of a tax provision of $0.1 million.



	Nine Months Ended September 30, 2016
	Foreign Currency Translation Adjustment			Unrealized Gains On Available-For-Sale Securities				Accumulated Other Comprehensive (Loss) Income
	(In thousands)
Balance as of January 1	$	(154,645	)	$	2,542			$	(152,103	)
Other comprehensive (loss) income before reclassifications, net of tax benefit of $0.7 million related to unrealized losses on available-for-sale securities	(3,538		)	4,868				1,330
Amounts reclassified to earnings	9,850			(2,892		)	^(c)	6,958
Net current period other comprehensive income	6,312			1,976				8,288
Reallocation of accumulated other comprehensive loss (income) related to the noncontrolling interests created in the Match Group initial public offering	21,589			(458		)		21,131
Balance as of September 30	$	(126,744	)	$	4,060			$	(122,684	)

________________________

^(c) Amount is net of a tax provision of $0.2 million.



	Nine Months Ended September 30, 2015
	Foreign Currency Translation Adjustment			Unrealized (Losses) Gains On Available-For-Sale Securities				Accumulated Other Comprehensive Loss
	(In thousands)
Balance as of January 1	$	(86,848	)	$	(852	)		$	(87,700	)
Other comprehensive (loss) income, net of tax benefit of $0.3 million related to unrealized losses on available-for-sale securities	(55,467		)	788				(54,679		)
Amounts reclassified to earnings	(2,191		)	82			^(d)	(2,109		)
Net current period other comprehensive (loss) income	(57,658		)	870				(56,788		)
Balance as of September 30	$	(144,506	)	$	18			$	(144,488	)

________________________

^(d) Amount is net of a tax benefit of $0.1 million.

EARNINGS (LOSS) PER SHARE (Tables)

9 Months Ended

Sep. 30, 2016

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings (Loss) Per Share

The following tables set forth the computation of basic and diluted earnings (loss) per share attributable to IAC shareholders.



	Three Months Ended September 30,
	2016						2015
	Basic			Diluted			Basic		Diluted
	(In thousands, except per share data)
Numerator:
Earnings from continuing operations	$	52,340		$	52,340		$	65,026	$	65,026
Net (earnings) loss attributable to noncontrolling interests	(9,178		)	(9,178		)	568		568
Impact from Match Group's dilutive securities^(a)(b)	—			(3,473		)	—		—
Earnings from continuing operations attributable to IAC shareholders	43,162			39,689			65,594		65,594
Earnings from discontinued operations attributable to IAC shareholders	—			—			17		17
Net earnings attributable to IAC shareholders	$	43,162		$	39,689		$	65,611	$	65,611

Denominator:
Weighted average basic shares outstanding	79,532			79,532			82,910		82,910
Dilutive securities including subsidiary denominated equity, stock options and RSUs^(c)(d)	—			2,087			—		5,990
Denominator for earnings per share—weighted average shares^(c)(d)	79,532			81,619			82,910		88,900

Earnings per share attributable to IAC shareholders:
Earnings per share from continuing operations	$	0.54		$	0.49		$	0.79	$	0.74
Discontinued operations	—			—			—		—
Earnings per share	$	0.54		$	0.49		$	0.79	$	0.74



	Nine Months Ended September 30,
	2016						2015
	Basic			Diluted			Basic			Diluted
	(In thousands, except per share data)
Numerator:
(Loss) earnings from continuing operations	$	(130,268	)	$	(130,268	)	$	144,774		$	144,774
Net (earnings) loss attributable to noncontrolling interests	(13,063		)	(13,063		)	6,558			6,558
Impact from Match Group's dilutive securities^(a)(b)	—			—			—			—
(Loss) earnings from continuing operations attributable to IAC shareholders	(143,331		)	(143,331		)	151,332			151,332
Loss from discontinued operations attributable to IAC shareholders	—			—			(11		)	(11		)
Net (loss) earnings attributable to IAC shareholders	$	(143,331	)	$	(143,331	)	$	151,321		$	151,321

Denominator:
Weighted average basic shares outstanding	80,357			80,357			82,924			82,924
Dilutive securities including subsidiary denominated equity, stock options and RSUs^(c)(d)(e)	—			—			—			5,323
Denominator for earnings per share—weighted average shares^(c)(d)(e)	80,357			80,357			82,924			88,247

(Loss) earnings per share attributable to IAC shareholders:
(Loss) earnings per share from continuing operations	$	(1.78	)	$	(1.78	)	$	1.82		$	1.71
Discontinued operations	—			—			—			—
(Loss) earnings per share	$	(1.78	)	$	(1.78	)	$	1.82		$	1.71

________________________

^(a)Represents the impact on earnings related to Match Group's dilutive securities under the if-converted method.

SEGMENT INFORMATION (Tables)

9 Months Ended

Sep. 30, 2016

Segment Reporting [Abstract]

Schedule of Segment Reporting Information



	Three Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(In thousands)
Revenue:
Match Group	$	316,447		$	268,971		$	902,849		$	752,857
HomeAdvisor	133,560			99,435			375,222			269,429
Video	59,955			60,125			162,361			147,317
Applications	142,782			193,278			445,735			581,546
Publishing	74,902			178,701			326,195			512,173
Other	36,598			38,173			116,714			119,344
Inter-segment eliminations	(142		)	(122		)	(356		)	(461		)
Total	$	764,102		$	838,561		$	2,328,720		$	2,382,205



	Three Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(In thousands)
Operating Income (Loss):
Match Group	$	91,754		$	58,356		$	194,610		$	125,918
HomeAdvisor	12,805			6,095			26,629			3,687
Video	(2,663		)	(5,655		)	(25,187		)	(36,581		)
Applications	29,240			46,539			75,839			138,076
Publishing	(14,562		)	14,149			(324,720		)	43,685
Other	(1,511		)	195			(3,299		)	(745		)
Corporate	(29,479		)	(32,549		)	(89,317		)	(89,022		)
Total	$	85,584		$	87,130		$	(145,445	)	$	185,018



	Three Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(In thousands)
Adjusted EBITDA:^(a)
Match Group	$	110,708		$	82,657		$	275,414		$	179,355
HomeAdvisor	15,965			8,904			35,947			12,768
Video	(894		)	(5,141		)	(21,770		)	(36,982		)
Applications	34,575			47,901			94,715			142,545
Publishing	(6,208		)	21,075			(6,639		)	65,065
Other	(824		)	1,596			(709		)	3,196
Corporate	(14,336		)	(15,850		)	(40,050		)	(40,969		)
Total	$	138,986		$	141,142		$	336,908		$	324,978



	September 30, 2016		December 31, 2015
	(In thousands)
Segment Assets:^(b)
Match Group	$	482,899	$	329,269
HomeAdvisor	53,930		32,112
Video	126,034		90,671
Applications	97,899		108,997
Publishing	464,233		390,951
Other	28,076		64,550
Corporate	1,093,237		1,485,949
Total	$	2,346,308	$	2,502,499

________________________

^(b) Consistent with the Company's primary metric (described in (a) above), the Company excludes, if applicable, goodwill and intangible assets from the measure of segment assets presented above.

Schedule of Revenue and Long-lived Assets, Excluding Goodwill and Intangible Assets, by Geography

Geographic information about revenue and long-lived assets is presented below:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2016		2015		2016		2015
	(In thousands)
Revenue:
United States	$	567,132	$	619,297	$	1,721,348	$	1,755,534
All other countries	196,970		219,264		607,372		626,671
Total	$	764,102	$	838,561	$	2,328,720	$	2,382,205



	September 30, 2016		December 31, 2015
	(In thousands)
Long-lived assets (excluding goodwill and intangible assets):
United States	$	292,586	$	279,913
All other countries	24,691		22,904
Total	$	317,277	$	302,817

Schedule of Reconciliation of Operating Income (Loss) to Adjusted EBITDA

The following tables reconcile operating income (loss) for the Company's reportable segments and net earnings (loss) attributable to IAC shareholders to Adjusted EBITDA:



	Three Months Ended September 30, 2016
	Operating Income (Loss)			Stock-Based Compensation Expense		Depreciation		Amortization of Intangibles		Acquisition-related Contingent Consideration Fair Value Adjustments			Adjusted EBITDA
	(In thousands)
Match Group	$	91,754		$	11,145	$	8,032	$	4,906	$	(5,129	)	$	110,708
HomeAdvisor	12,805			408		2,026		726		—			15,965
Video	(2,663		)	640		438		691		—			(894		)
Applications	29,240			—		1,073		1,519		2,743			34,575
Publishing	(14,562		)	—		2,029		6,325		—			(6,208		)
Other	(1,511		)	—		678		100		(91		)	(824		)
Corporate	(29,479		)	11,468		3,675		—		—			(14,336		)
Total	85,584			$	23,661	$	17,951	$	14,267	$	(2,477	)	$	138,986
Interest expense	(27,118		)
Other income, net	11,700
Earnings from continuing operations before income taxes	70,166
Income tax provision	(17,826		)
Earnings from continuing operations	52,340
Earnings from discontinued operations, net of tax	—
Net earnings	52,340
Net earnings attributable to noncontrolling interests	(9,178		)
Net earnings attributable to IAC shareholders	$	43,162



	Three Months Ended September 30, 2015
	Operating Income (Loss)			Stock-Based Compensation Expense		Depreciation		Amortization of Intangibles		Acquisition-related Contingent Consideration Fair Value Adjustments			Adjusted EBITDA
	(In thousands)
Match Group	$	58,356		$	13,057	$	6,137	$	4,352	$	755		$	82,657
HomeAdvisor	6,095			410		1,627		772		—			8,904
Video	(5,655		)	50		289		377		(202		)	(5,141		)
Applications	46,539			—		1,302		1,573		(1,513		)	47,901
Publishing	14,149			—		2,363		4,563		—			21,075
Other	195			—		700		701		—			1,596
Corporate	(32,549		)	13,492		3,207		—		—			(15,850		)
Total	87,130			$	27,009	$	15,625	$	12,338	$	(960	)	$	141,142
Interest expense	(15,992		)
Other income, net	34,398
Earnings from continuing operations before income taxes	105,536
Income tax provision	(40,510		)
Earnings from continuing operations	65,026
Earnings from discontinued operations, net of tax	17
Net earnings	65,043
Net loss attributable to noncontrolling interests	568
Net earnings attributable to IAC shareholders	$	65,611



	Nine Months Ended September 30, 2016
	Operating Income (Loss)			Stock-Based Compensation Expense		Depreciation		Amortization of Intangibles		Acquisition-related Contingent Consideration Fair Value Adjustments			Goodwill Impairment		Adjusted EBITDA
	(In thousands)
Match Group	$	194,610		$	41,341	$	22,609	$	19,577	$	(2,723	)	$	—	$	275,414
HomeAdvisor	26,629			1,223		5,824		2,271		—			—		35,947
Video	(25,187		)	640		1,313		1,656		(192		)	—		(21,770		)
Applications	75,839			—		3,304		4,573		10,999			—		94,715
Publishing	(324,720		)	—		6,366		36,348		—			275,367		(6,639		)
Other	(3,299		)	—		2,044		637		(91		)	—		(709		)
Corporate	(89,317		)	39,406		9,861		—		—			—		(40,050		)
Total	(145,445		)	$	82,610	$	51,321	$	65,062	$	7,993		$	275,367	$	336,908
Interest expense	(82,622		)
Other income, net	20,405
Loss from continuing operations before income taxes	(207,662		)
Income tax benefit	77,394
Loss from continuing operations	(130,268		)
Earnings from discontinued operations, net of tax	—
Net loss	(130,268		)
Net earnings attributable to noncontrolling interests	(13,063		)
Net loss attributable to IAC shareholders	$	(143,331	)



	Nine Months Ended September 30, 2015
	Operating Income (Loss)			Stock-Based Compensation Expense		Depreciation		Amortization of Intangibles		Acquisition-related Contingent Consideration Fair Value Adjustments			Adjusted EBITDA
	(In thousands)
Match Group	$	125,918		$	30,982	$	19,804	$	14,130	$	(11,479	)	$	179,355
HomeAdvisor	3,687			1,250		4,767		3,064		—			12,768
Video	(36,581		)	344		713		1,179		(2,637		)	(36,982		)
Applications	138,076			—		3,532		4,727		(3,790		)	142,545
Publishing	43,685			—		7,293		14,087		—			65,065
Other	(745		)	—		1,824		2,117		—			3,196
Corporate	(89,022		)	39,293		8,760		—		—			(40,969		)
Total	185,018			$	71,869	$	46,693	$	39,304	$	(17,906	)	$	324,978
Interest expense	(45,270		)
Other income, net	39,748
Earnings from continuing operations before income taxes	179,496
Income tax provision	(34,722		)
Earnings from continuing operations	144,774
Loss from discontinued operations, net of tax	(11		)
Net earnings	144,763
Net loss attributable to noncontrolling interests	6,558
Net earnings attributable to IAC shareholders	$	151,321

Schedule of Reconciliation of Segment Assets to Total Assets

The following tables reconcile segment assets to total assets:



	September 30, 2016
	Segment Assets		Goodwill		Indefinite-Lived Intangible Assets		Definite-Lived Intangible Assets		Total Assets
	(In thousands)
Match Group	$	482,899	$	1,311,961	$	248,244	$	13,280	$	2,056,384
HomeAdvisor	53,930		150,451		600		3,472		208,453
Video	126,034		25,239		1,800		6,687		159,760
Applications	97,899		447,242		60,600		3,392		609,133
Publishing	464,233		—		15,005		18,036		497,274
Other	28,076		7,663		11,180		—		46,919
Corporate^(a)	1,093,237		—		—		—		1,093,237
Total	$	2,346,308	$	1,942,556	$	337,429	$	44,867	$	4,671,160



	December 31, 2015
	Segment Assets		Goodwill		Indefinite-Lived Intangible Assets		Definite-Lived Intangible Assets		Total Assets
	(In thousands)
Match Group	$	329,269	$	1,293,109	$	243,697	$	32,711	$	1,898,786
HomeAdvisor	32,112		150,251		600		5,727		188,690
Video	90,671		15,590		1,800		3,343		111,404
Applications	108,997		447,242		60,600		7,964		624,803
Publishing	390,951		277,192		59,805		7,849		735,797
Other	64,550		61,980		13,635		3,097		143,262
Corporate^(a)	1,485,949		—		—		—		1,485,949
Total	$	2,502,499	$	2,245,364	$	380,137	$	60,691	$	5,188,691

________________________

^(a) Corporate assets consist primarily of cash and cash equivalents, marketable securities and IAC's headquarters building.

CONSOLIDATED FINANCIAL STATEMENT DETAILS (Tables)

9 Months Ended

Sep. 30, 2016

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Other Income, Net

Other income, net consists of:



	Three Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016				2015
	(In thousands)
Foreign currency exchange gains	$	10,898		$	314		$	24,037			$	4,851
Gains on sale of businesses and investments, net	279			379			13,416			^(a)	523
Interest income	1,051			990			3,813				3,463
Gain on real estate transaction	—			33,586			—				33,586
Loss on partial extinguishment of Match Group Term Loan	—			—			(11,056		)		—
Impairment on long-term investments	(2,192		)	(804		)	(4,894		)		(1,304		)
Loss on redemption and repurchase of IAC Senior Notes	(69		)	—			(3,182		)		—
Other	1,733			(67		)	(1,729		)		(1,371		)
Total	$	11,700		$	34,398		$	20,405			$	39,748

________________________

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION (Tables)

9 Months Ended

Sep. 30, 2016

Guarantor and Nonguarantor Financial Statements [Abstract]

Schedule of Condensed Balance Sheet

Balance sheet at September 30, 2016:



	IAC		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			IAC Consolidated
	(In thousands)
Cash and cash equivalents	$	521,042	$	—	$	668,742	$	—		$	1,189,784
Marketable securities	177,862		—		—		—			177,862
Accounts receivable, net	—		89,703		109,625		—			199,328
Other current assets	82,397		44,116		106,043		—			232,556
Intercompany receivables	—		683,232		1,048,330		(1,731,562		)	—
Property and equipment, net	4,733		191,689		120,855		—			317,277
Goodwill	—		529,403		1,413,153		—			1,942,556
Intangible assets, net	—		100,634		281,662		—			382,296
Investment in subsidiaries	3,547,903		574,711		—		(4,122,614		)	—
Other non-current assets	51,325		103,727		185,497		(111,048		)	229,501
Total assets	$	4,385,262	$	2,317,215	$	3,933,907	$	(5,965,224	)	$	4,671,160

Accounts payable, trade	$	2,737	$	38,397	$	31,134	$	—		$	72,268
Other current liabilities	34,583		114,630		481,108		—			630,321
Long-term debt, net of current portion	425,739		—		1,215,546		—			1,641,285
Income taxes payable	109		3,381		32,310		—			35,800
Intercompany liabilities	1,731,562		—		—		(1,731,562		)	—
Other long-term liabilities	326,666		19,138		55,371		(111,048		)	290,127
Redeemable noncontrolling interests	—		—		31,160		—			31,160
IAC shareholders' equity	1,863,866		2,141,669		1,980,945		(4,122,614		)	1,863,866
Noncontrolling interests	—		—		106,333		—			106,333
Total liabilities and shareholders' equity	$	4,385,262	$	2,317,215	$	3,933,907	$	(5,965,224	)	$	4,671,160

Balance sheet at December 31, 2015:



	IAC		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			IAC Consolidated
	(In thousands)
Cash and cash equivalents	$	1,073,053	$	—	$	408,394	$	—		$	1,481,447
Marketable securities	27,578		—		11,622		—			39,200
Accounts receivable, net	33		115,280		134,764		—			250,077
Other current assets	30,813		46,128		97,345		—			174,286
Intercompany receivables	—		637,324		963,146		(1,600,470		)	—
Property and equipment, net	4,432		198,890		99,495		—			302,817
Goodwill	—		776,569		1,468,795		—			2,245,364
Intangible assets, net	—		135,817		305,011		—			440,828
Investment in subsidiaries	3,128,765		466,601		—		(3,595,366		)	—
Other non-current assets	84,368		11,258		174,038		(14,992		)	254,672
Total assets	$	4,349,042	$	2,387,867	$	3,662,610	$	(5,210,828	)	$	5,188,691

Current portion of long-term debt	$	—	$	—	$	40,000	$	—		$	40,000
Accounts payable, trade	4,711		42,104		40,068		—			86,883
Other current liabilities	62,833		140,077		438,753		—			641,663
Long-term debt, net of current portion	550,083		—		1,176,871		—			1,726,954
Income taxes payable	152		3,435		30,105		—			33,692
Intercompany liabilities	1,600,470		—		—		(1,600,470		)	—
Other long-term liabilities	326,267		18,160		83,848		(14,992		)	413,283
Redeemable noncontrolling interests	—		—		30,391		—			30,391
IAC shareholders' equity	1,804,526		2,184,091		1,411,275		(3,595,366		)	1,804,526
Noncontrolling interests	—		—		411,299		—			411,299
Total liabilities and shareholders' equity	$	4,349,042	$	2,387,867	$	3,662,610	$	(5,210,828	)	$	5,188,691

Schedule of Condensed Income Statement

Statement of operations for the three months ended September 30, 2016:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			IAC Consolidated
	(In thousands)
Revenue	$	—		$	320,860		$	446,691		$	(3,449	)	$	764,102
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	219			64,470			113,420			1,022			179,131
Selling and marketing expense	546			160,370			136,053			(4,576		)	292,393
General and administrative expense	22,375			40,436			65,913			105			128,829
Product development expense	1,009			19,661			25,277			—			45,947
Depreciation	422			7,693			9,836			—			17,951
Amortization of intangibles	—			6,100			8,167			—			14,267
Total operating costs and expenses	24,571			298,730			358,666			(3,449		)	678,518
Operating (loss) income	(24,571		)	22,130			88,025			—			85,584
Equity in earnings (losses) of unconsolidated affiliates	71,553			(22,569		)	—			(48,984		)	—
Interest expense	(6,362		)	—			(20,756		)	—			(27,118		)
Other (expense) income, net	(6,334		)	4,948			13,086			—			11,700
Earnings from continuing operations before income taxes	34,286			4,509			80,355			(48,984		)	70,166
Income tax benefit (provision)	8,876			(10,104		)	(16,598		)	—			(17,826		)
Earnings (loss) from continuing operations	43,162			(5,595		)	63,757			(48,984		)	52,340
Earnings from discontinued operations, net of tax	—			—			—			—			—
Net earnings (loss)	43,162			(5,595		)	63,757			(48,984		)	52,340
Net earnings attributable to noncontrolling interests	—			—			(9,178		)	—			(9,178		)
Net earnings (loss) attributable to IAC shareholders	$	43,162		$	(5,595	)	$	54,579		$	(48,984	)	$	43,162
Comprehensive income (loss) attributable to IAC shareholders	$	37,885		$	(5,551	)	$	49,708		$	(44,157	)	$	37,885

Statement of operations for the three months ended September 30, 2015:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			IAC Consolidated
	(In thousands)
Revenue	$	—		$	410,048		$	430,921		$	(2,408	)	$	838,561
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	307			77,080			122,256			(266		)	199,377
Selling and marketing expense	1,250			218,693			125,318			(2,151		)	343,110
General and administrative expense	37,186			42,830			54,097			9			134,122
Product development expense	2,408			20,682			23,769			—			46,859
Depreciation	613			6,973			8,039			—			15,625
Amortization of intangibles	—			4,202			8,136			—			12,338
Total operating costs and expenses	41,764			370,460			341,615			(2,408		)	751,431
Operating (loss) income	(41,764		)	39,588			89,306			—			87,130
Equity in earnings of unconsolidated affiliates	90,703			26,515			—			(117,218		)	—
Interest expense	(12,995		)	(2,929		)	(68		)	—			(15,992		)
Other income, net	24,590			1,049			8,759			—			34,398
Earnings from continuing operations before income taxes	60,534			64,223			97,997			(117,218		)	105,536
Income tax benefit (provision)	5,060			(13,779		)	(31,791		)	—			(40,510		)
Earnings from continuing operations	65,594			50,444			66,206			(117,218		)	65,026
Earnings (loss) from discontinued operations, net of tax	17			—			(1		)	1			17
Net earnings	65,611			50,444			66,205			(117,217		)	65,043
Net loss attributable to noncontrolling interests	—			—			568			—			568
Net earnings attributable to IAC shareholders	$	65,611		$	50,444		$	66,773		$	(117,217	)	$	65,611
Comprehensive income attributable to IAC shareholders	$	51,418		$	51,180		$	56,972		$	(108,152	)	$	51,418

Statement of operations for the nine months ended September 30, 2016:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			IAC Consolidated
	(In thousands)
Revenue	$	—		$	1,028,339		$	1,310,593		$	(10,212	)	$	2,328,720
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	811			206,661			336,011			(221		)	543,262
Selling and marketing expense	2,306			531,976			446,089			(10,112		)	970,259
General and administrative expense	66,208			124,150			226,727			121			417,206
Product development expense	4,127			64,177			83,384			—			151,688
Depreciation	1,274			21,881			28,166			—			51,321
Amortization of intangibles	—			35,183			29,879			—			65,062
Goodwill impairment	—			253,245			22,122			—			275,367
Total operating costs and expenses	74,726			1,237,273			1,172,378			(10,212		)	2,474,165
Operating (loss) income	(74,726		)	(208,934		)	138,215			—			(145,445		)
Equity in losses of unconsolidated affiliates	(45,114		)	(33,530		)	—			78,644			—
Interest expense	(20,776		)	—			(61,846		)	—			(82,622		)
Other (expense) income, net	(35,306		)	10,926			44,785			—			20,405
(Loss) earnings from continuing operations before income taxes	(175,922		)	(231,538		)	121,154			78,644			(207,662		)
Income tax benefit (provision)	32,591			70,073			(25,270		)	—			77,394
(Loss) earnings from continuing operations	(143,331		)	(161,465		)	95,884			78,644			(130,268		)
Earnings from discontinued operations, net of tax	—			—			—			—			—
Net (loss) earnings	(143,331		)	(161,465		)	95,884			78,644			(130,268		)
Net earnings attributable to noncontrolling interests	—			—			(13,063		)	—			(13,063		)
Net (loss) earnings attributable to IAC shareholders	$	(143,331	)	$	(161,465	)	$	82,821		$	78,644		$	(143,331	)
Comprehensive (loss) income attributable to IAC shareholders	$	(135,043	)	$	(142,528	)	$	87,367		$	55,161		$	(135,043	)

Statement of operations for the nine months ended September 30, 2015:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			IAC Consolidated
	(In thousands)
Revenue	$	—		$	1,222,403		$	1,167,429		$	(7,627	)	$	2,382,205
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	846			243,867			320,070			(706		)	564,077
Selling and marketing expense	3,315			636,849			397,082			(6,944		)	1,030,302
General and administrative expense	95,192			116,913			166,137			23			378,265
Product development expense	6,915			62,254			69,377			—			138,546
Depreciation	1,440			20,353			24,900			—			46,693
Amortization of intangibles	—			12,565			26,739			—			39,304
Total operating costs and expenses	107,708			1,092,801			1,004,305			(7,627		)	2,197,187
Operating (loss) income	(107,708		)	129,602			163,124			—			185,018
Equity in earnings of unconsolidated affiliates	228,634			29,383			—			(258,017		)	—
Interest expense	(38,977		)	(6,127		)	(166		)	—			(45,270		)
Other income, net	7,731			26,682			5,335			—			39,748
Earnings from continuing operations before income taxes	89,680			179,540			168,293			(258,017		)	179,496
Income tax benefit (provision)	61,652			(58,154		)	(38,220		)	—			(34,722		)
Earnings from continuing operations	151,332			121,386			130,073			(258,017		)	144,774
(Loss) earnings from discontinued operations, net of tax	(11		)	—			2			(2		)	(11		)
Net earnings	151,321			121,386			130,075			(258,019		)	144,763
Net loss attributable to noncontrolling interests	—			—			6,558			—			6,558
Net earnings attributable to IAC shareholders	$	151,321		$	121,386		$	136,633		$	(258,019	)	$	151,321
Comprehensive income attributable to IAC shareholders	$	94,533		$	117,637		$	79,144		$	(196,781	)	$	94,533

Schedule of Condensed Cash Flow Statement

Statement of cash flows for the nine months ended September 30, 2016:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			IAC Consolidated
	(In thousands)
Net cash (used in) provided by operating activities attributable to continuing operations	$	(77,595	)	$	130,121		$	109,056		$	161,582
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	—			—			(2,524		)	(2,524		)
Capital expenditures	(343		)	(16,134		)	(46,262		)	(62,739		)
Investments in time deposits	—			—			(87,500		)	(87,500		)
Proceeds from maturities of time deposits	—			—			87,500			87,500
Proceeds from maturities and sales of marketable debt securities	79,210			—			—			79,210
Purchases of marketable debt securities	(229,246		)	—			—			(229,246		)
Purchases of investments	—			—			(7,211		)	(7,211		)
Net proceeds from the sale of businesses and investments	15,401			1,779			93,356			110,536
Other, net	—			158			5,404			5,562
Net cash (used in) provided by investing activities attributable to continuing operations	(134,978		)	(14,197		)	42,763			(106,412		)
Cash flows from financing activities attributable to continuing operations:
Purchase of treasury stock	(247,256		)	—			—			(247,256		)
Proceeds from Match Group 2016 Senior Notes offering	—			—			400,000			400,000
Principal payments on Match Group Term Loan	—			—			(410,000		)	(410,000		)
Debt issuance costs	—			—			(5,048		)	(5,048		)
Redemption and repurchase of Senior Notes	(126,271		)	—			—			(126,271		)
Issuance of IAC common stock pursuant to stock-based awards, net of withholding taxes	(7,148		)	—			—			(7,148		)
Issuance of Match Group common stock pursuant to stock-based awards, net of withholding taxes	—			—			467			467
Excess tax benefits from stock-based awards	17,202			—			25,929			43,131
Purchase of noncontrolling interests	(1,400		)	—			(1,129		)	(2,529		)
Acquisition-related contingent consideration payments	—			(351		)	(1,829		)	(2,180		)
Decrease in restricted cash related to bond redemptions	20,000			—			—			20,000
Intercompany	5,435			(115,573		)	110,138			—
Other, net	—			—			(766		)	(766		)
Net cash (used in) provided by financing activities attributable to continuing operations	(339,438		)	(115,924		)	117,762			(337,600		)
Total cash (used in) provided by continuing operations	(552,011		)	—			269,581			(282,430		)
Effect of exchange rate changes on cash and cash equivalents	—			—			(9,233		)	(9,233		)
Net (decrease) increase in cash and cash equivalents	(552,011		)	—			260,348			(291,663		)
Cash and cash equivalents at beginning of period	1,073,053			—			408,394			1,481,447
Cash and cash equivalents at end of period	$	521,042		$	—		$	668,742		$	1,189,784

Statement of cash flows for the nine months ended September 30, 2015:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			IAC Consolidated
	(In thousands)
Net cash (used in) provided by operating activities attributable to continuing operations	$	(114,559	)	$	151,626		$	147,040		$	184,107
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	—			(2,574		)	(40,712		)	(43,286		)
Capital expenditures	(1,051		)	(16,978		)	(26,529		)	(44,558		)
Proceeds from maturities and sales of marketable debt securities	192,928			—			—			192,928
Purchases of marketable debt securities	(93,134		)	—			—			(93,134		)
Purchases of investments	—			—			(25,073		)	(25,073		)
Net proceeds from the sale of businesses and investments	1,277			—			7,274			8,551
Other, net	3,613			48			(7,756		)	(4,095		)
Net cash provided by (used in) investing activities attributable to continuing operations	103,633			(19,504		)	(92,796		)	(8,667		)
Cash flows from financing activities attributable to continuing operations:
Purchase of treasury stock	(200,000		)	—			—			(200,000		)
Principal payment on Liberty Bonds	—			(80,000		)	—			(80,000		)
Dividends	(84,947		)	—			—			(84,947		)
Issuance of IAC common stock pursuant to stock-based awards, net of withholding taxes	(40,197		)	—			—			(40,197		)
Excess tax benefits from stock-based awards	17,862			—			31,285			49,147
Purchase of noncontrolling interests	—			—			(29,899		)	(29,899		)
Acquisition-related contingent consideration payments	—			(202		)	(5,510		)	(5,712		)
Intercompany	(86,407		)	(51,920		)	138,327			—
Other, net	166			—			346			512
Net cash (used in) provided by financing activities attributable to continuing operations	(393,523		)	(132,122		)	134,549			(391,096		)
Total cash (used in) provided by continuing operations	(404,449		)	—			188,793			(215,656		)
Total cash (used in) provided by discontinued operations	(192		)	—			2			(190		)
Effect of exchange rate changes on cash and cash equivalents	—			—			(8,111		)	(8,111		)
Net (decrease) increase in cash and cash equivalents	(404,641		)	—			180,684			(223,957		)
Cash and cash equivalents at beginning of period	762,231			—			228,174			990,405
Cash and cash equivalents at end of period	$	357,590		$	—		$	408,858		$	766,448

THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Revenue from major customers
Revenue	$ 764,102	$ 838,561	$ 2,328,720	$ 2,382,205
Accounts receivable, net	199,328		199,328		$ 250,077
Accounting Standards Update 2015-03 \| Other non-current assets
Revenue from major customers
Increase (decrease) in debt issuance costs from reclassification					(21,300)
Accounting Standards Update 2015-03 \| Long-term debt
Revenue from major customers
Increase (decrease) in debt issuance costs from reclassification					21,300
Operating segments \| Publishing
Revenue from major customers
Revenue	74,902	178,701	326,195	512,173
Operating segments \| Applications
Revenue from major customers
Revenue	142,782	193,278	445,735	581,546
Google Inc.
Revenue from major customers
Revenue	172,000	$ 332,000	638,200	$ 979,800
Accounts receivable, net	$ 59,200		$ 59,200		$ 97,200
Google Inc. \| Revenue \| Operating segments \| Customer concentration risk \| Publishing
Revenue from major customers
Percentage of concentration risk	66.00%	85.00%	76.00%	84.00%
Google Inc. \| Revenue \| Operating segments \| Customer concentration risk \| Applications
Revenue from major customers
Percentage of concentration risk	85.00%	93.00%	87.00%	94.00%

THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Change in the Company's Reported Results Assuming Adoption of ASU 2016-09 (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Pro forma results assuming ASU 2016-09 had been in effect on January 1, 2016
Net loss	$ 52,340	$ 65,043	$ (130,268)	$ 144,763
Net earnings attributable to noncontrolling interests	9,178	(568)	13,063	(6,558)
Net earnings (loss) attributable to IAC shareholders	$ 43,162	$ 65,611	(143,331)	151,321
Cash flows provided by operating activities attributable to continuing operations			161,582	184,107
Cash flows used in financing activities attributable to continuing operations			$ (337,600)	$ (391,096)
Basic loss per share from continuing operations (in dollars per share)	$ 0.54	$ 0.79	$ (1.78)	$ 1.82
Fully diluted loss per share from continuing operations (in dollars per share)	$ 0.49	$ 0.74	$ (1.78)	$ 1.71
ASU 2016-09 \| Pro Forma
Pro forma results assuming ASU 2016-09 had been in effect on January 1, 2016
Net loss			$ (85,500)
Net earnings attributable to noncontrolling interests			13,063
Net earnings (loss) attributable to IAC shareholders			(98,563)
Cash flows provided by operating activities attributable to continuing operations			204,713
Cash flows used in financing activities attributable to continuing operations			$ (380,731)
Basic loss per share from continuing operations (in dollars per share)			$ (1.23)
Fully diluted loss per share from continuing operations (in dollars per share)			$ (1.23)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
INCOME TAXES (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income tax provision (benefit)	$ 17,826	$ 40,510	$ (77,394)	$ 34,722
Effective tax rate (as a percent)	25.00%	38.00%	37.00%	19.00%
Federal statutory rate (as a percent)	35.00%	35.00%	35.00%	35.00%
Accrued interest on unrecognized tax benefits	$ 2,800		$ 2,800		$ 2,500
Accrued penalties on unrecognized tax benefits	1,800		1,800		2,200
Total unrecognized tax benefits including interest	41,300		41,300		43,400
Unrecognized tax benefit, if recognized would reduce income tax expense for continuing operations	38,200		38,200		$ 41,000
Decrease in unrecognized tax benefit	14,400		14,400
Change in unrecognized tax benefit which would reduce the income tax provision for continuing operations	$ 14,000		$ 14,000

BUSINESS COMBINATION (Details) - PlentyOfFish - USD ($) $ in Millions		3 Months Ended
	Oct. 28, 2015	Jun. 30, 2016
Business Acquisition [Line Items]
Cash acquisition price	$ 574.1
Working capital adjustment		$ 0.9

BUSINESS COMBINATION - ESTIMATED FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015	Oct. 28, 2015
Business Acquisition [Line Items]
Goodwill	$ 1,942,556	$ 2,245,364
PlentyOfFish
Business Acquisition [Line Items]
Cash and cash equivalents			$ 4,626
Other current assets			4,460
Computer and other equipment			2,990
Goodwill			488,644
Intangible assets			84,100
Other non-current assets			1,073
Total assets			585,893
Current liabilities			(6,418)
Other long-term liabilities			(5,325)
Net assets acquired			$ 574,150

BUSINESS COMBINATION - INTANGIBLE ASSETS ACQUIRED AS PART OF BUSINESS COMBINATION (Details) $ in Thousands	Oct. 28, 2015 USD ($)
Customer relationships \| Maximum
Business Acquisition [Line Items]
Estimated weighted-average useful life (in years)	1 year
New registrants \| Maximum
Business Acquisition [Line Items]
Estimated weighted-average useful life (in years)	1 year
Non-compete agreement
Business Acquisition [Line Items]
Estimated weighted-average useful life (in years)	5 years
Developed technology
Business Acquisition [Line Items]
Estimated weighted-average useful life (in years)	2 years
PlentyOfFish
Business Acquisition [Line Items]
Indefinite-lived trade name	$ 66,300
Total intangible assets acquired	84,100
PlentyOfFish \| Customer relationships
Business Acquisition [Line Items]
Finite-lived intangible assets	10,100
PlentyOfFish \| New registrants
Business Acquisition [Line Items]
Finite-lived intangible assets	3,100
PlentyOfFish \| Non-compete agreement
Business Acquisition [Line Items]
Finite-lived intangible assets	3,000
PlentyOfFish \| Developed technology
Business Acquisition [Line Items]
Finite-lived intangible assets	$ 1,600

BUSINESS COMBINATION - SCHEDULE OF PRO FORMA FINANCIAL INFORMATION (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Decrease to revenue related to write-off of deferred revenue	$ (764,102)	$ (838,561)	$ (2,328,720)	$ (2,382,205)
Increase in amortization of intangible assets	$ 14,267	12,338	$ 65,062	39,304
Revenue		860,320		2,435,475
Net earnings attributable to IAC shareholders		$ 70,803		$ 160,750
Basic earnings per share attributable to IAC shareholders (in dollars per share)		$ 0.85		$ 1.94
Diluted earnings per share attributable to IAC shareholders (in dollars per share)		$ 0.80		$ 1.82
Acquisition-related Costs
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Decrease to revenue related to write-off of deferred revenue		$ 600		$ 9,000
Increase in amortization of intangible assets		$ 3,700		$ 12,700

GOODWILL AND INTANGIBLE ASSETS - SCHEDULE OF GOODWILL AND INTANGIBLE ASSETS, NET (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 1,942,556	$ 2,245,364
Intangible assets with indefinite lives	337,429	380,137
Intangible assets with definite lives, net	44,867	60,691
Total goodwill and intangible assets, net	$ 2,324,852	$ 2,686,192

GOODWILL AND INTANGIBLE ASSETS - SCHEDULE OF GOODWILL BY REPORTABLE SEGMENT (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Goodwill
Balance at the beginning of the period				$ 2,245,364
Impairment	$ 0	$ (275,400)	$ 0	(275,367)	$ 0
Balance at the end of the period	1,942,556			1,942,556
Operating segments
Goodwill
Balance at the beginning of the period				2,245,364
Additions				10,252
Deductions				(60,068)
Impairment				(275,367)
Foreign Exchange Translation				22,375
Balance at the end of the period	1,942,556			1,942,556
Operating segments \| Match Group
Goodwill
Balance at the beginning of the period				1,293,109
Additions				603
Deductions				(2,983)
Impairment				0
Foreign Exchange Translation				21,232
Balance at the end of the period	1,311,961			1,311,961
Operating segments \| HomeAdvisor
Goodwill
Balance at the beginning of the period				150,251
Additions				0
Deductions				0
Impairment				0
Foreign Exchange Translation				200
Balance at the end of the period	150,451			150,451
Operating segments \| Video
Goodwill
Balance at the beginning of the period				15,590
Additions				9,649
Deductions				0
Impairment				0
Foreign Exchange Translation				0
Balance at the end of the period	25,239			25,239
Operating segments \| Applications
Goodwill
Balance at the beginning of the period				447,242
Additions				0
Deductions				0
Impairment				0
Foreign Exchange Translation				0
Balance at the end of the period	447,242			447,242
Operating segments \| Publishing
Goodwill
Balance at the beginning of the period				277,192
Additions				0
Deductions				(1,968)
Impairment				(275,367)
Foreign Exchange Translation				143
Balance at the end of the period	0			0
Operating segments \| Other
Goodwill
Balance at the beginning of the period				61,980
Additions				0
Deductions				(55,117)
Impairment				0
Foreign Exchange Translation				800
Balance at the end of the period	$ 7,663			$ 7,663

GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($)	3 Months Ended			9 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($)	Sep. 30, 2016	Jun. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Goodwill [Line Items]
Goodwill impairment	$ 0	$ 275,400,000	$ 0	$ 275,367,000	$ 0
Trade names
Goodwill [Line Items]
Impairment charge on certain indefinite-lived intangible assets		$ 11,600,000
Trade names \| Minimum
Goodwill [Line Items]
Royalty rates		2.00%
Trade names \| Maximum
Goodwill [Line Items]
Royalty rates		6.00%
Publishing
Goodwill [Line Items]
Accumulated goodwill impairment loss	598,000,000			598,000,000
Fair value of goodwill		$ 0
Applications
Goodwill [Line Items]
Accumulated goodwill impairment loss	529,100,000			529,100,000
Video \| Connected Ventures
Goodwill [Line Items]
Accumulated goodwill impairment loss	11,600,000			11,600,000
Other \| ShoeBuy
Goodwill [Line Items]
Accumulated goodwill impairment loss	$ 42,100,000			$ 42,100,000

GOODWILL AND INTANGIBLE ASSETS - SCHEDULE OF INTANGIBLE ASSETS WITH DEFINITE LIVES (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 219,274	$ 194,237
Accumulated Amortization	(174,407)	(133,546)
Total	$ 44,867	$ 60,691
Weighted-Average Useful Life (Years)	3 years 4 months 12 days	3 years 3 months 18 days
Trade names
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 65,107	$ 32,123
Accumulated Amortization	(47,093)	(26,268)
Total	$ 18,014	$ 5,855
Weighted-Average Useful Life (Years)	3 years 2 months 12 days	2 years 6 months
Content
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 62,082	$ 62,082
Accumulated Amortization	(55,374)	(48,937)
Total	$ 6,708	$ 13,145
Weighted-Average Useful Life (Years)	4 years 1 month 12 days	4 years 1 month 6 days
Technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 56,109	$ 55,487
Accumulated Amortization	(41,974)	(37,012)
Total	$ 14,135	$ 18,475
Weighted-Average Useful Life (Years)	3 years 3 months 12 days	3 years 2 months 12 days
Customer lists
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 28,470	$ 28,836
Accumulated Amortization	(26,050)	(13,078)
Total	$ 2,420	$ 15,758
Weighted-Average Useful Life (Years)	2 years 2 months 12 days	2 years 1 month 6 days
Advertiser and supplier relationships and other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 7,506	$ 15,709
Accumulated Amortization	(3,916)	(8,251)
Total	$ 3,590	$ 7,458
Weighted-Average Useful Life (Years)	4 years	4 years 2 months 12 days

GOODWILL AND INTANGIBLE ASSETS - SCHEDULE OF EXPECTED AMORTIZATION OF INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
2017	$ 22,800
2018	12,527
2019	6,310
2020	3,180
2021	50
Total	$ 44,867	$ 60,691

MARKETABLE SECURITIES - SCHEDULE OF CURRENT AVAILABLE-FOR-SALE MARKETABLE SECURITIES (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 177,831	$ 36,424
Gross Unrealized Gains	39	2,963
Gross Unrealized Losses	(8)	(187)
Fair Value	177,862	39,200
Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	15,408	27,765
Gross Unrealized Gains	2	0
Gross Unrealized Losses	(8)	(187)
Fair Value	15,402	27,578
Treasury discount notes
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	162,423
Gross Unrealized Gains	37
Gross Unrealized Losses	0
Fair Value	162,460
Total debt securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	177,831
Gross Unrealized Gains	39
Gross Unrealized Losses	(8)
Fair Value	$ 177,862
Equity security
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost		8,659
Gross Unrealized Gains		2,963
Gross Unrealized Losses		0
Fair Value		$ 11,622

MARKETABLE SECURITIES (Details) - USD ($)	3 Months Ended		9 Months Ended
MARKETABLE SECURITIES (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Marketable Securities [Abstract]
Gross realized losses	$ 0	$ 0	$ 0	$ 0
Aggregate fair value of available-for-sale securities with unrealized losses	$ 7,600,000		$ 7,600,000

MARKETABLE SECURITIES - SCHEDULE OF CONTRACTUAL MATURITIES OF DEBT SECURITIES CLASSIFIED AS CURRENT AVAILABLE-FOR-SALE (Details 2) $ in Thousands	Sep. 30, 2016 USD ($)
Amortized Cost
Due in one year or less	$ 177,831
Total	177,831
Fair Value
Due in one year or less	177,862
Total	$ 177,862

MARKETABLE SECURITIES - SCHEDULE OF PROCEEDS FROM MATURITIES AND SALES OF CURRENT AVAILABLE-FOR-SALE-MARKETABLE SECURITIES (Details 3) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Marketable Securities [Abstract]
Proceeds from maturities and sales of available-for-sale marketable securities	$ 52,110	$ 178,315	$ 106,326	$ 192,928
Gross realized gains	$ 412	$ 17	$ 3,537	$ 22

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS - SCHEDULE OF ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON A RECURRING BASIS (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Assets:
Marketable securities	$ 177,862	$ 39,200
Fair value on a recurring basis
Assets:
Total Assets	934,820	1,080,096
Liabilities:
Contingent consideration arrangements	(43,352)	(33,873)
Fair value on a recurring basis \| Money market funds
Assets:
Cash equivalents	582,508	601,848
Fair value on a recurring basis \| Time deposits
Assets:
Cash equivalents	75,000	125,038
Fair value on a recurring basis \| Treasury discount notes
Assets:
Cash equivalents	12,497
Marketable securities	162,460
Fair value on a recurring basis \| Commercial paper
Assets:
Cash equivalents	86,953	302,418
Fair value on a recurring basis \| Corporate debt securities
Assets:
Marketable securities	15,402	27,578
Fair value on a recurring basis \| Equity security
Assets:
Marketable securities		11,622
Long-term investments		7,542
Fair value on a recurring basis \| Auction rate security
Assets:
Long-term investments		4,050
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1)
Assets:
Total Assets	757,465	621,012
Liabilities:
Contingent consideration arrangements	0	0
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1) \| Money market funds
Assets:
Cash equivalents	582,508	601,848
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1) \| Time deposits
Assets:
Cash equivalents	0	0
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1) \| Treasury discount notes
Assets:
Cash equivalents	12,497
Marketable securities	162,460
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1) \| Commercial paper
Assets:
Cash equivalents	0	0
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1) \| Corporate debt securities
Assets:
Marketable securities	0	0
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1) \| Equity security
Assets:
Marketable securities		11,622
Long-term investments		7,542
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1) \| Auction rate security
Assets:
Long-term investments		0
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2)
Assets:
Total Assets	177,355	455,034
Liabilities:
Contingent consideration arrangements	0	0
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Money market funds
Assets:
Cash equivalents	0	0
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Time deposits
Assets:
Cash equivalents	75,000	125,038
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Treasury discount notes
Assets:
Cash equivalents	0
Marketable securities	0
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Commercial paper
Assets:
Cash equivalents	86,953	302,418
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Corporate debt securities
Assets:
Marketable securities	15,402	27,578
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Equity security
Assets:
Marketable securities		0
Long-term investments		0
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Auction rate security
Assets:
Long-term investments		0
Fair value on a recurring basis \| Significant Unobservable Inputs (Level 3)
Assets:
Total Assets	0	4,050
Liabilities:
Contingent consideration arrangements	(43,352)	(33,873)
Fair value on a recurring basis \| Significant Unobservable Inputs (Level 3) \| Money market funds
Assets:
Cash equivalents	0	0
Fair value on a recurring basis \| Significant Unobservable Inputs (Level 3) \| Time deposits
Assets:
Cash equivalents	0	0
Fair value on a recurring basis \| Significant Unobservable Inputs (Level 3) \| Treasury discount notes
Assets:
Cash equivalents	0
Marketable securities	0
Fair value on a recurring basis \| Significant Unobservable Inputs (Level 3) \| Commercial paper
Assets:
Cash equivalents	0	0
Fair value on a recurring basis \| Significant Unobservable Inputs (Level 3) \| Corporate debt securities
Assets:
Marketable securities	$ 0	0
Fair value on a recurring basis \| Significant Unobservable Inputs (Level 3) \| Equity security
Assets:
Marketable securities		0
Long-term investments		0
Fair value on a recurring basis \| Significant Unobservable Inputs (Level 3) \| Auction rate security
Assets:
Long-term investments		$ 4,050

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS - SCHEDULE OF CHANGES IN LEVEL 3 ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON A RECURRING BASIS (Details 1) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Contingent Consideration Arrangements
Contingent Consideration Arrangements
Balance at beginning of period	$ (45,526)	$ (31,858)	$ (33,873)	$ (30,140)
Fair value adjustments	2,477	960	(7,993)	17,906
Foreign currency exchange gains			0	626
Included in other comprehensive loss	(333)	(579)	(5,614)	1,538
Fair value at date of acquisition			1,948	(27,112)
Settlements	30	7	2,180	5,712
Proceeds from sale			0	0
Balance at end of period	(43,352)	(31,470)	(43,352)	(31,470)
Auction rate security
Auction Rate Security
Balance at beginning of period		6,630	4,050	6,070
Fair value adjustments		0	0	0
Foreign currency exchange gains			0	0
Included in other comprehensive loss		(1,620)	5,950	(1,060)
Fair value at date of acquisition			0	0
Settlements		0	0	0
Proceeds from sale			(10,000)	0
Balance at end of period	$ 0	$ 5,010	$ 0	$ 5,010

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Details) $ in Millions	Sep. 30, 2016 USD ($) arrangement	Dec. 31, 2015 USD ($)
Contingent Consideration Arrangements
Number of contingent consideration arrangements related to business acquisitions \| arrangement	7
Contingent consideration, maximum amount at balance sheet date	$ 142.6
Contingent consideration, fair value at balance sheet date with a maximum limit	43.4
Contingent consideration, at fair value, current	43.2	$ 2.6
Contingent consideration, at fair value, noncurrent	0.2	31.2
Assets measured at fair value on a nonrecurring basis
Cost method investments	$ 116.3	114.5
Equity security
Marketable equity security
Cost basis		5.0
Gross unrealized gain		$ 2.6
Contingent Consideration Arrangements \| Minimum
Contingent Consideration Arrangements
Contingent consideration, discount rates	12.00%	12.00%
Contingent Consideration Arrangements \| Maximum
Contingent Consideration Arrangements
Contingent consideration, discount rates	25.00%	25.00%

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS - CARRYING VALUE AND FAIR VALUE OF FINANCIAL INSTRUMENTS (Details 3) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Current portion of long-term debt \| Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	$ 0	$ (40,000)
Current portion of long-term debt \| Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	0	(39,850)
Long-term debt, net of current portion \| Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	(1,641,285)	(1,726,954)
Long-term debt, net of current portion \| Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	$ (1,741,800)	$ (1,761,601)

LONG-TERM DEBT - SCHEDULE OF LONG-TERM DEBT (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Less: Current maturities of long-term debt	$ 0	$ 40,000
Long-term debt, net of current portion	$ 1,641,285	$ 1,726,954
Senior Notes \| 6.375% Senior Notes due June 1, 2024 (the 2016 Match Group Senior Notes); interest payable each June 1 and December 1, which commences December 1, 2016
Debt Instrument [Line Items]
Stated interest rate	6.375%
Senior Notes \| 6.75% Senior Notes due December 15, 2022 (the 2015 Match Group Senior Notes); interest payable each June 15 and December 15, which commenced June 15, 2016
Debt Instrument [Line Items]
Stated interest rate	6.75%	6.75%
Senior Notes \| 4.875% Senior Notes due November 30, 2018 (the 2013 Senior Notes); interest payable each May 30 and November 30, which commenced May 30, 2014
Debt Instrument [Line Items]
Stated interest rate	4.875%	4.875%
Senior Notes \| 4.75% Senior Notes due December 15, 2022 (the 2012 Senior Notes); interest payable each June 15 and December 15, which commenced June 15, 2013
Debt Instrument [Line Items]
Stated interest rate	4.75%	4.75%
Match Group
Debt Instrument [Line Items]
Long-term debt	$ 1,235,172	$ 1,245,172
Less: Current maturities of long-term debt	0	40,000
Less: Unamortized original issue discount and original issue premium, net	5,100	11,691
Less: Unamortized debt issuance costs	14,526	16,610
Long-term debt, net of current portion	1,215,546	1,176,871
Match Group \| Senior Notes \| 6.375% Senior Notes due June 1, 2024 (the 2016 Match Group Senior Notes); interest payable each June 1 and December 1, which commences December 1, 2016
Debt Instrument [Line Items]
Long-term debt	400,000	0
Match Group \| Senior Notes \| 6.75% Senior Notes due December 15, 2022 (the 2015 Match Group Senior Notes); interest payable each June 15 and December 15, which commenced June 15, 2016
Debt Instrument [Line Items]
Long-term debt	445,172	445,172
Match Group \| Term Loan \| Match Group Term Loan due November 16, 2022
Debt Instrument [Line Items]
Long-term debt	$ 390,000	800,000
Number of days prior to maturity date	91 days
IAC
Debt Instrument [Line Items]
Long-term debt	$ 428,461	554,732
Less: Current maturities of long-term debt		0
Less: Unamortized debt issuance costs	2,722	4,649
Long-term debt, net of current portion	425,739	550,083
IAC \| Senior Notes \| 4.875% Senior Notes due November 30, 2018 (the 2013 Senior Notes); interest payable each May 30 and November 30, which commenced May 30, 2014
Debt Instrument [Line Items]
Long-term debt	390,214	500,000
IAC \| Senior Notes \| 4.75% Senior Notes due December 15, 2022 (the 2012 Senior Notes); interest payable each June 15 and December 15, which commenced June 15, 2013
Debt Instrument [Line Items]
Long-term debt	$ 38,247	$ 54,732

LONG-TERM DEBT (Details)				9 Months Ended
LONG-TERM DEBT (Details)	Jun. 01, 2016 USD ($)	Mar. 31, 2016 USD ($)	Nov. 16, 2015 USD ($)	Sep. 30, 2016 USD ($)	Sep. 30, 2015 USD ($)	Dec. 31, 2015 USD ($)
Debt Instrument [Line Items]
Repurchase and redemption of Senior Notes				$ 126,271,000	$ 0
IAC
Debt Instrument [Line Items]
Remaining principal balance				428,461,000		$ 554,732,000
Repurchase and redemption of Senior Notes				$ 126,271,000
6.375% Senior Notes due June 1, 2024 (the 2016 Match Group Senior Notes); interest payable each June 1 and December 1, which commences December 1, 2016 \| Senior Notes \| Match Group, Inc.
Debt Instrument [Line Items]
Debt instrument, face amount	$ 400,000,000
6.375% Senior Notes due June 1, 2024 (the 2016 Match Group Senior Notes); interest payable each June 1 and December 1, which commences December 1, 2016 \| Senior Notes \| Maximum
Debt Instrument [Line Items]
Maximum leverage ratio				5.0
6.75% Senior Notes due December 15, 2022 (the 2015 Match Group Senior Notes); interest payable each June 15 and December 15, which commenced June 15, 2016 \| Senior Notes \| Maximum
Debt Instrument [Line Items]
Maximum leverage ratio				5.0
Match Group Term Loan due November 16, 2022 \| Term Loan \| Revolving Credit Facility \| Match Group, Inc.
Debt Instrument [Line Items]
Debt instrument, face amount			$ 800,000,000
Principal payment	$ 400,000,000	$ 10,000,000
Remaining principal balance				$ 390,000,000
Match Group Term Loan due November 16, 2022 \| Term Loan \| Revolving Credit Facility \| Match Group, Inc. \| Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)			3.50%
Match Group Term Loan due November 16, 2022 \| Term Loan \| Revolving Credit Facility \| Match Group, Inc. \| London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)			4.50%
Variable rate floor (as a percent)			1.00%
Match Group Credit Agreement \| Revolving Credit Facility \| Match Group, Inc.
Debt Instrument [Line Items]
Line of credit, maximum borrowing capacity				500,000,000
Line of credit, amount outstanding				$ 0		0
Annual commitment fee on undrawn funds, basis points				0.30%
Match Group Credit Agreement \| Maximum \| Revolving Credit Facility \| Match Group, Inc.
Debt Instrument [Line Items]
Maximum leverage ratio				5.0
Match Group Credit Agreement \| Minimum \| Revolving Credit Facility \| Match Group, Inc.
Debt Instrument [Line Items]
Minimum interest coverage ratio				2.5
2012 Senior Notes \| Senior Notes \| IAC
Debt Instrument [Line Items]
Remaining principal balance				$ 38,247,000		54,732,000
Repurchase and redemption of Senior Notes				16,500,000
2013 Senior Notes \| Senior Notes \| IAC
Debt Instrument [Line Items]
Remaining principal balance				390,214,000		500,000,000
Repurchase and redemption of Senior Notes				$ 109,800,000
2013 Senior Notes \| Senior Notes \| Maximum
Debt Instrument [Line Items]
Maximum leverage ratio				3.0
IAC Credit Facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit, maximum borrowing capacity				$ 300,000,000
Line of credit, amount outstanding				$ 0		$ 0
Annual commitment fee on undrawn funds, basis points				0.35%
IAC Credit Facility \| Maximum \| Revolving Credit Facility
Debt Instrument [Line Items]
Maximum leverage ratio				3.25

LONG-TERM DEBT - SCHEDULE OF DEBT INSTRUMENT REDEMPTION (Details) - Senior Notes - 6.375% Senior Notes due June 1, 2024 (the 2016 Match Group Senior Notes); interest payable each June 1 and December 1, which commences December 1, 2016	9 Months Ended
	Sep. 30, 2016
2019
Debt Instrument [Line Items]
Redemption percentage	104.781%
2020
Debt Instrument [Line Items]
Redemption percentage	103.188%
2021
Debt Instrument [Line Items]
Redemption percentage	101.594%
2022 and thereafter
Debt Instrument [Line Items]
Redemption percentage	100.00%

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning balance			$ 2,215,825
Total other comprehensive (loss) income, net of tax	$ (4,953)	$ (14,220)	9,106	$ (57,972)
Ending balance	1,970,199		1,970,199
Tax provision (benefit) of other comprehensive loss before reclassifications related to unrealized gains (losses) on available-for-sale securities	100	(100)	(700)	(300)
Foreign Currency Translation Adjustment
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning balance	(121,612)	(133,895)	(154,645)	(86,848)
Other comprehensive income (loss) before reclassifications, net of tax benefit (provision) related to unrealized gains (losses) on available-for-sale securities	(5,132)	(8,420)	(3,538)	(55,467)
Amounts reclassified to earnings related to unrealized gains (losses) on available-for-sale securities, net of tax (provision) benefit	0	(2,191)	9,850	(2,191)
Total other comprehensive (loss) income, net of tax	(5,132)	(10,611)	6,312	(57,658)
Reallocation of accumulated other comprehensive loss (income) related to the noncontrolling interests created in the Match Group initial public offering			21,589
Ending balance	(126,744)	(144,506)	(126,744)	(144,506)
Unrealized Gains On Available-For-Sale Securities
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning balance	4,205	3,600	2,542	(852)
Other comprehensive income (loss) before reclassifications, net of tax benefit (provision) related to unrealized gains (losses) on available-for-sale securities	114	(3,501)	4,868	788
Amounts reclassified to earnings related to unrealized gains (losses) on available-for-sale securities, net of tax (provision) benefit	(259)	(81)	(2,892)	82
Total other comprehensive (loss) income, net of tax	(145)	(3,582)	1,976	870
Reallocation of accumulated other comprehensive loss (income) related to the noncontrolling interests created in the Match Group initial public offering			(458)
Ending balance	4,060	18	4,060	18
Amounts reclassified to earnings, tax provision (benefit) (less than for 2016)	200	100	200	(100)
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning balance	(117,407)	(130,295)	(152,103)	(87,700)
Other comprehensive income (loss) before reclassifications, net of tax benefit (provision) related to unrealized gains (losses) on available-for-sale securities	(5,018)	(11,921)	1,330	(54,679)
Amounts reclassified to earnings related to unrealized gains (losses) on available-for-sale securities, net of tax (provision) benefit	(259)	(2,272)	6,958	(2,109)
Total other comprehensive (loss) income, net of tax	(5,277)	(14,193)	8,288	(56,788)
Reallocation of accumulated other comprehensive loss (income) related to the noncontrolling interests created in the Match Group initial public offering			21,131
Ending balance	$ (122,684)	$ (144,488)	$ (122,684)	$ (144,488)

EARNINGS (LOSS) PER SHARE - COMPUTATION OF BASIC AND DILUTED EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Numerator: Basic
(Loss) earnings from continuing operations	$ 52,340	$ 65,026	$ (130,268)	$ 144,774
Net (earnings) loss attributable to noncontrolling interests	(9,178)	568	(13,063)	6,558
Earnings from continuing operations attributable to IAC shareholders	43,162	65,594	(143,331)	151,332
Earnings from discontinued operations attributable to IAC shareholders	0	17	0	(11)
Net earnings attributable to IAC shareholders	43,162	65,611	(143,331)	151,321
Numerator: Diluted
(Loss) earnings from continuing operations	52,340	65,026	(130,268)	144,774
Net (earnings) loss attributable to noncontrolling interests	(9,178)	568	(13,063)	6,558
Impact from Match Group's dilutive securities	(3,473)	0	0	0
Earnings from continuing operations attributable to IAC shareholders	39,689	65,594	(143,331)	151,332
Earnings from discontinued operations attributable to IAC shareholders	0	17	0	(11)
Net earnings attributable to IAC shareholders	$ 39,689	$ 65,611	$ (143,331)	$ 151,321
Denominator: Basic
Weighted average basic shares outstanding (in shares)	79,532	82,910	80,357	82,924
Denominator: Diluted
Weighted average basic shares outstanding (in shares)	79,532	82,910	80,357	82,924
Dilutive securities including subsidiary denominated equity, stock options and RSUs (in shares)	2,087	5,990	0	5,323
Denominator for earnings per share-weighted average shares (in shares)	81,619	88,900	80,357	88,247
Earnings (loss) per share attributable to IAC shareholders: Basic
Earnings (loss) per share from continuing operations (in dollars per share)	$ 0.54	$ 0.79	$ (1.78)	$ 1.82
Discontinued operations (in dollars per share)	0.00	0.00	0.00	0.00
Earnings (loss) per share (in dollars per share)	0.54	0.79	(1.78)	1.82
Earnings (loss) per share attributable to IAC shareholders: Diluted
Earnings (loss) per share from continuing operations (in dollars per share)	0.49	0.74	(1.78)	1.71
Discontinued operations (in dollars per share)	0.00	0.00	0.00	0.00
Earnings (loss) per share (in dollars per share)	$ 0.49	$ 0.74	$ (1.78)	$ 1.71

EARNINGS (LOSS) PER SHARE (Details) - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Anti-dilutive weighted average common shares
Potentially dilutive securities excluded from calculation of diluted earnings per share (in shares)			9.8
Stock Options and RSUs
Anti-dilutive weighted average common shares
Potentially dilutive securities excluded from calculation of diluted earnings per share (in shares)	3.3	1.0		1.3
Market-based awards and PSUs
Anti-dilutive weighted average common shares
Potentially dilutive securities excluded from calculation of diluted earnings per share (in shares)	0.3	0.5		0.5

SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Segment Reporting Information [Line Items]
Revenue	$ 764,102	$ 838,561	$ 2,328,720	$ 2,382,205
Operating income (loss)	85,584	87,130	(145,445)	185,018
Adjusted EBITDA	138,986	141,142	336,908	324,978
Segment Assets	2,346,308		2,346,308		$ 2,502,499
Operating segments \| Match Group
Segment Reporting Information [Line Items]
Revenue	316,447	268,971	902,849	752,857
Operating income (loss)	91,754	58,356	194,610	125,918
Adjusted EBITDA	110,708	82,657	275,414	179,355
Segment Assets	482,899		482,899		329,269
Operating segments \| HomeAdvisor
Segment Reporting Information [Line Items]
Revenue	133,560	99,435	375,222	269,429
Operating income (loss)	12,805	6,095	26,629	3,687
Adjusted EBITDA	15,965	8,904	35,947	12,768
Segment Assets	53,930		53,930		32,112
Operating segments \| Video
Segment Reporting Information [Line Items]
Revenue	59,955	60,125	162,361	147,317
Operating income (loss)	(2,663)	(5,655)	(25,187)	(36,581)
Adjusted EBITDA	(894)	(5,141)	(21,770)	(36,982)
Segment Assets	126,034		126,034		90,671
Operating segments \| Applications
Segment Reporting Information [Line Items]
Revenue	142,782	193,278	445,735	581,546
Operating income (loss)	29,240	46,539	75,839	138,076
Adjusted EBITDA	34,575	47,901	94,715	142,545
Segment Assets	97,899		97,899		108,997
Operating segments \| Publishing
Segment Reporting Information [Line Items]
Revenue	74,902	178,701	326,195	512,173
Operating income (loss)	(14,562)	14,149	(324,720)	43,685
Adjusted EBITDA	(6,208)	21,075	(6,639)	65,065
Segment Assets	464,233		464,233		390,951
Operating segments \| Other
Segment Reporting Information [Line Items]
Revenue	36,598	38,173	116,714	119,344
Operating income (loss)	(1,511)	195	(3,299)	(745)
Adjusted EBITDA	(824)	1,596	(709)	3,196
Segment Assets	28,076		28,076		64,550
Inter-segment eliminations
Segment Reporting Information [Line Items]
Revenue	(142)	(122)	(356)	(461)
Corporate
Segment Reporting Information [Line Items]
Operating income (loss)	(29,479)	(32,549)	(89,317)	(89,022)
Adjusted EBITDA	(14,336)	$ (15,850)	(40,050)	$ (40,969)
Segment Assets	$ 1,093,237		$ 1,093,237		$ 1,485,949

SEGMENT INFORMATION - SCHEDULE OF GEOGRAPHIC INFORMATION ABOUT REVENUE AND LONG-LIVED ASSETS (Details 2) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Revenue and long-lived assets by geography
Revenue	$ 764,102	$ 838,561	$ 2,328,720	$ 2,382,205
Long-lived assets (excluding goodwill and intangible assets)	317,277		317,277		$ 302,817
Reportable Geographical Components \| United States
Revenue and long-lived assets by geography
Revenue	567,132	619,297	1,721,348	1,755,534
Long-lived assets (excluding goodwill and intangible assets)	292,586		292,586		279,913
Reportable Geographical Components \| All Other Countries
Revenue and long-lived assets by geography
Revenue	196,970	$ 219,264	607,372	$ 626,671
Long-lived assets (excluding goodwill and intangible assets)	$ 24,691		$ 24,691		$ 22,904

SEGMENT INFORMATION - SCHEDULE OF RECONCILIATION OF ADJUSTED EBITDA TO OPERATING INCOME (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Segment Reporting, Other Significant Reconciling Item [Line Items]
Operating income (loss)	$ 85,584		$ 87,130	$ (145,445)	$ 185,018
Stock-Based Compensation Expense	23,661		27,009	82,610	71,869
Depreciation	17,951		15,625	51,321	46,693
Amortization of intangibles	14,267		12,338	65,062	39,304
Acquisition-related Contingent Consideration Fair Value Adjustments	(2,477)		(960)	7,993	(17,906)
Goodwill impairment	0	$ 275,400	0	275,367	0
Adjusted EBITDA	138,986		141,142	336,908	324,978
Interest expense	(27,118)		(15,992)	(82,622)	(45,270)
Other income, net	11,700		34,398	20,405	39,748
Earnings (loss) from continuing operations before income taxes	70,166		105,536	(207,662)	179,496
Income tax benefit (provision)	(17,826)		(40,510)	77,394	(34,722)
Earnings (loss) from continuing operations	52,340		65,026	(130,268)	144,774
Earnings (loss) from discontinued operations, net of tax	0		17	0	(11)
Net earnings (loss)	52,340		65,043	(130,268)	144,763
Net (earnings) loss attributable to noncontrolling interests	(9,178)		568	(13,063)	6,558
Net earnings (loss) attributable to IAC shareholders	43,162		65,611	(143,331)	151,321
Operating segments
Segment Reporting, Other Significant Reconciling Item [Line Items]
Goodwill impairment				275,367
Operating segments \| Match Group
Segment Reporting, Other Significant Reconciling Item [Line Items]
Operating income (loss)	91,754		58,356	194,610	125,918
Stock-Based Compensation Expense	11,145		13,057	41,341	30,982
Depreciation	8,032		6,137	22,609	19,804
Amortization of intangibles	4,906		4,352	19,577	14,130
Acquisition-related Contingent Consideration Fair Value Adjustments	(5,129)		755	(2,723)	(11,479)
Goodwill impairment				0
Adjusted EBITDA	110,708		82,657	275,414	179,355
Operating segments \| HomeAdvisor
Segment Reporting, Other Significant Reconciling Item [Line Items]
Operating income (loss)	12,805		6,095	26,629	3,687
Stock-Based Compensation Expense	408		410	1,223	1,250
Depreciation	2,026		1,627	5,824	4,767
Amortization of intangibles	726		772	2,271	3,064
Acquisition-related Contingent Consideration Fair Value Adjustments	0		0	0	0
Goodwill impairment				0
Adjusted EBITDA	15,965		8,904	35,947	12,768
Operating segments \| Video
Segment Reporting, Other Significant Reconciling Item [Line Items]
Operating income (loss)	(2,663)		(5,655)	(25,187)	(36,581)
Stock-Based Compensation Expense	640		50	640	344
Depreciation	438		289	1,313	713
Amortization of intangibles	691		377	1,656	1,179
Acquisition-related Contingent Consideration Fair Value Adjustments	0		(202)	(192)	(2,637)
Goodwill impairment				0
Adjusted EBITDA	(894)		(5,141)	(21,770)	(36,982)
Operating segments \| Applications
Segment Reporting, Other Significant Reconciling Item [Line Items]
Operating income (loss)	29,240		46,539	75,839	138,076
Stock-Based Compensation Expense	0		0	0	0
Depreciation	1,073		1,302	3,304	3,532
Amortization of intangibles	1,519		1,573	4,573	4,727
Acquisition-related Contingent Consideration Fair Value Adjustments	2,743		(1,513)	10,999	(3,790)
Goodwill impairment				0
Adjusted EBITDA	34,575		47,901	94,715	142,545
Operating segments \| Publishing
Segment Reporting, Other Significant Reconciling Item [Line Items]
Operating income (loss)	(14,562)		14,149	(324,720)	43,685
Stock-Based Compensation Expense	0		0	0	0
Depreciation	2,029		2,363	6,366	7,293
Amortization of intangibles	6,325		4,563	36,348	14,087
Acquisition-related Contingent Consideration Fair Value Adjustments	0		0	0	0
Goodwill impairment				275,367
Adjusted EBITDA	(6,208)		21,075	(6,639)	65,065
Operating segments \| Other
Segment Reporting, Other Significant Reconciling Item [Line Items]
Operating income (loss)	(1,511)		195	(3,299)	(745)
Stock-Based Compensation Expense	0		0	0	0
Depreciation	678		700	2,044	1,824
Amortization of intangibles	100		701	637	2,117
Acquisition-related Contingent Consideration Fair Value Adjustments	(91)		0	(91)	0
Goodwill impairment				0
Adjusted EBITDA	(824)		1,596	(709)	3,196
Corporate
Segment Reporting, Other Significant Reconciling Item [Line Items]
Operating income (loss)	(29,479)		(32,549)	(89,317)	(89,022)
Stock-Based Compensation Expense	11,468		13,492	39,406	39,293
Depreciation	3,675		3,207	9,861	8,760
Amortization of intangibles	0		0	0	0
Acquisition-related Contingent Consideration Fair Value Adjustments	0		0	0	0
Goodwill impairment				0
Adjusted EBITDA	$ (14,336)		$ (15,850)	$ (40,050)	$ (40,969)

SEGMENT INFORMATION - SCHEDULE OF RECONCILIATION OF SEGMENT ASSETS TO TOTAL ASSETS (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Segment Reporting, Asset Reconciling Item [Line Items]
Segment Assets	$ 2,346,308	$ 2,502,499
Goodwill	1,942,556	2,245,364
Indefinite-Lived Intangible Assets	337,429	380,137
Intangible assets with definite lives, net	44,867	60,691
TOTAL ASSETS	4,671,160	5,188,691
Operating segments
Segment Reporting, Asset Reconciling Item [Line Items]
Goodwill	1,942,556	2,245,364
Operating segments \| Match Group
Segment Reporting, Asset Reconciling Item [Line Items]
Segment Assets	482,899	329,269
Goodwill	1,311,961	1,293,109
Indefinite-Lived Intangible Assets	248,244	243,697
Intangible assets with definite lives, net	13,280	32,711
TOTAL ASSETS	2,056,384	1,898,786
Operating segments \| HomeAdvisor
Segment Reporting, Asset Reconciling Item [Line Items]
Segment Assets	53,930	32,112
Goodwill	150,451	150,251
Indefinite-Lived Intangible Assets	600	600
Intangible assets with definite lives, net	3,472	5,727
TOTAL ASSETS	208,453	188,690
Operating segments \| Video
Segment Reporting, Asset Reconciling Item [Line Items]
Segment Assets	126,034	90,671
Goodwill	25,239	15,590
Indefinite-Lived Intangible Assets	1,800	1,800
Intangible assets with definite lives, net	6,687	3,343
TOTAL ASSETS	159,760	111,404
Operating segments \| Applications
Segment Reporting, Asset Reconciling Item [Line Items]
Segment Assets	97,899	108,997
Goodwill	447,242	447,242
Indefinite-Lived Intangible Assets	60,600	60,600
Intangible assets with definite lives, net	3,392	7,964
TOTAL ASSETS	609,133	624,803
Operating segments \| Publishing
Segment Reporting, Asset Reconciling Item [Line Items]
Segment Assets	464,233	390,951
Goodwill	0	277,192
Indefinite-Lived Intangible Assets	15,005	59,805
Intangible assets with definite lives, net	18,036	7,849
TOTAL ASSETS	497,274	735,797
Operating segments \| Other
Segment Reporting, Asset Reconciling Item [Line Items]
Segment Assets	28,076	64,550
Goodwill	7,663	61,980
Indefinite-Lived Intangible Assets	11,180	13,635
Intangible assets with definite lives, net	0	3,097
TOTAL ASSETS	46,919	143,262
Corporate
Segment Reporting, Asset Reconciling Item [Line Items]
Segment Assets	1,093,237	1,485,949
Goodwill	0	0
Indefinite-Lived Intangible Assets	0	0
Intangible assets with definite lives, net	0	0
TOTAL ASSETS	$ 1,093,237	$ 1,485,949

CONSOLIDATED FINANCIAL STATEMENT DETAILS (Details) - USD ($) $ in Thousands			3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2016	Mar. 18, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Foreign currency exchange gains			$ 10,898	$ 314	$ 24,037	$ 4,851
Gains on sale of businesses and investments, net			279	379	13,416	523
Interest income			1,051	990	3,813	3,463
Gain on real estate transaction			0	33,586	0	33,586
Impairment on long-term investments			(2,192)	(804)	(4,894)	(1,304)
Other			1,733	(67)	(1,729)	(1,371)
Total			11,700	34,398	20,405	39,748
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| PriceRunner
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) related to sale of business		$ 12,000
Disposal group, revenue							$ 32,300
Disposal group, operating income (loss)							9,700
Disposal group, adjusted EBITDA (loss)							13,000
Depreciation of equipment							400
Amortization of intangibles							2,900
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| ASKfm
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) related to sale of business	$ (3,800)
Disposal group, revenue							10,900
Disposal group, operating income (loss)							(9,100)
Disposal group, adjusted EBITDA (loss)							(6,100)
Depreciation of equipment							1,100
Amortization of intangibles							$ 2,000
Match Group Term Loan
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss on redemption and repurchase of debt			0	0	(11,056)	0
IAC Senior Notes
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss on redemption and repurchase of debt			$ (69)	$ 0	$ (3,182)	$ 0

SUPPLEMENTAL CASH FLOW INFORMATION (Details) $ in Millions	9 Months Ended
SUPPLEMENTAL CASH FLOW INFORMATION (Details) $ in Millions	Sep. 30, 2015 USD ($)
Supplemental Cash Flow Elements [Abstract]
Acquisition-related contingent consideration liabilities	$ 27.1

CONTINGENCIES (Details)	9 Months Ended
CONTINGENCIES (Details)	Sep. 30, 2016 lawsuit
Loss Contingency [Abstract]
Minimum number of lawsuits that could have material impact on the liquidity, results of operations, or financial condition	1

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - BALANCE SHEET (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
ASSETS
Cash and cash equivalents	$ 1,189,784	$ 1,481,447	$ 766,448	$ 990,405
Marketable securities	177,862	39,200
Accounts receivable, net	199,328	250,077
Other current assets	232,556	174,286
Intercompany receivables	0	0
Property and equipment, net	317,277	302,817
Goodwill	1,942,556	2,245,364
Intangible assets, net	382,296	440,828
Investment in subsidiaries	0	0
Other non-current assets	229,501	254,672
TOTAL ASSETS	4,671,160	5,188,691
LIABILITIES AND SHAREHOLDERS' EQUITY
Current portion of long-term debt	0	40,000
Accounts payable, trade	72,268	86,883
Other current liabilities	630,321	641,663
Long-term debt, net of current portion	1,641,285	1,726,954
Income taxes payable	35,800	33,692
Intercompany liabilities	0	0
Other long-term liabilities	290,127	413,283
Redeemable noncontrolling interests	31,160	30,391
IAC shareholders' equity	1,863,866	1,804,526
Noncontrolling interests	106,333	411,299
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	4,671,160	5,188,691
Eliminations
ASSETS
Cash and cash equivalents	0	0
Marketable securities	0	0
Accounts receivable, net	0	0
Other current assets	0	0
Intercompany receivables	(1,731,562)	(1,600,470)
Property and equipment, net	0	0
Goodwill	0	0
Intangible assets, net	0	0
Investment in subsidiaries	(4,122,614)	(3,595,366)
Other non-current assets	(111,048)	(14,992)
TOTAL ASSETS	(5,965,224)	(5,210,828)
LIABILITIES AND SHAREHOLDERS' EQUITY
Current portion of long-term debt		0
Accounts payable, trade	0	0
Other current liabilities	0	0
Long-term debt, net of current portion	0	0
Income taxes payable	0	0
Intercompany liabilities	(1,731,562)	(1,600,470)
Other long-term liabilities	(111,048)	(14,992)
Redeemable noncontrolling interests	0	0
IAC shareholders' equity	(4,122,614)	(3,595,366)
Noncontrolling interests	0	0
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	(5,965,224)	(5,210,828)
IAC
ASSETS
Cash and cash equivalents	521,042	1,073,053	357,590	762,231
Marketable securities	177,862	27,578
Accounts receivable, net	0	33
Other current assets	82,397	30,813
Intercompany receivables	0	0
Property and equipment, net	4,733	4,432
Goodwill	0	0
Intangible assets, net	0	0
Investment in subsidiaries	3,547,903	3,128,765
Other non-current assets	51,325	84,368
TOTAL ASSETS	4,385,262	4,349,042
LIABILITIES AND SHAREHOLDERS' EQUITY
Current portion of long-term debt		0
Accounts payable, trade	2,737	4,711
Other current liabilities	34,583	62,833
Long-term debt, net of current portion	425,739	550,083
Income taxes payable	109	152
Intercompany liabilities	1,731,562	1,600,470
Other long-term liabilities	326,666	326,267
Redeemable noncontrolling interests	0	0
IAC shareholders' equity	1,863,866	1,804,526
Noncontrolling interests	0	0
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	4,385,262	4,349,042
Guarantor Subsidiaries
ASSETS
Cash and cash equivalents	0	0	0	0
Marketable securities	0	0
Accounts receivable, net	89,703	115,280
Other current assets	44,116	46,128
Intercompany receivables	683,232	637,324
Property and equipment, net	191,689	198,890
Goodwill	529,403	776,569
Intangible assets, net	100,634	135,817
Investment in subsidiaries	574,711	466,601
Other non-current assets	103,727	11,258
TOTAL ASSETS	2,317,215	2,387,867
LIABILITIES AND SHAREHOLDERS' EQUITY
Current portion of long-term debt		0
Accounts payable, trade	38,397	42,104
Other current liabilities	114,630	140,077
Long-term debt, net of current portion	0	0
Income taxes payable	3,381	3,435
Intercompany liabilities	0	0
Other long-term liabilities	19,138	18,160
Redeemable noncontrolling interests	0	0
IAC shareholders' equity	2,141,669	2,184,091
Noncontrolling interests	0	0
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	2,317,215	2,387,867
Non-Guarantor Subsidiaries
ASSETS
Cash and cash equivalents	668,742	408,394	$ 408,858	$ 228,174
Marketable securities	0	11,622
Accounts receivable, net	109,625	134,764
Other current assets	106,043	97,345
Intercompany receivables	1,048,330	963,146
Property and equipment, net	120,855	99,495
Goodwill	1,413,153	1,468,795
Intangible assets, net	281,662	305,011
Investment in subsidiaries	0	0
Other non-current assets	185,497	174,038
TOTAL ASSETS	3,933,907	3,662,610
LIABILITIES AND SHAREHOLDERS' EQUITY
Current portion of long-term debt		40,000
Accounts payable, trade	31,134	40,068
Other current liabilities	481,108	438,753
Long-term debt, net of current portion	1,215,546	1,176,871
Income taxes payable	32,310	30,105
Intercompany liabilities	0	0
Other long-term liabilities	55,371	83,848
Redeemable noncontrolling interests	31,160	30,391
IAC shareholders' equity	1,980,945	1,411,275
Noncontrolling interests	106,333	411,299
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 3,933,907	$ 3,662,610

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - STATEMENT OF OPERATIONS (Details2) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Condensed Financial Statements, Captions [Line Items]
Revenue	$ 764,102		$ 838,561	$ 2,328,720	$ 2,382,205
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	179,131		199,377	543,262	564,077
Selling and marketing expense	292,393		343,110	970,259	1,030,302
General and administrative expense	128,829		134,122	417,206	378,265
Product development expense	45,947		46,859	151,688	138,546
Depreciation	17,951		15,625	51,321	46,693
Amortization of intangibles	14,267		12,338	65,062	39,304
Goodwill impairment	0	$ 275,400	0	275,367	0
Total operating costs and expenses	678,518		751,431	2,474,165	2,197,187
Operating income (loss)	85,584		87,130	(145,445)	185,018
Equity in earnings (losses) of unconsolidated affiliates	0		0	0	0
Interest expense	(27,118)		(15,992)	(82,622)	(45,270)
Other income, net	11,700		34,398	20,405	39,748
Earnings (loss) from continuing operations before income taxes	70,166		105,536	(207,662)	179,496
Income tax benefit (provision)	(17,826)		(40,510)	77,394	(34,722)
Earnings (loss) from continuing operations	52,340		65,026	(130,268)	144,774
Earnings (loss) from discontinued operations, net of tax	0		17	0	(11)
Net earnings (loss)	52,340		65,043	(130,268)	144,763
Net (earnings) loss attributable to noncontrolling interests	(9,178)		568	(13,063)	6,558
Net earnings (loss) attributable to IAC shareholders	43,162		65,611	(143,331)	151,321
Comprehensive income (loss) attributable to IAC shareholders	37,885		51,418	(135,043)	94,533
Eliminations
Condensed Financial Statements, Captions [Line Items]
Revenue	(3,449)		(2,408)	(10,212)	(7,627)
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	1,022		(266)	(221)	(706)
Selling and marketing expense	(4,576)		(2,151)	(10,112)	(6,944)
General and administrative expense	105		9	121	23
Product development expense	0		0	0	0
Depreciation	0		0	0	0
Amortization of intangibles	0		0	0	0
Goodwill impairment				0
Total operating costs and expenses	(3,449)		(2,408)	(10,212)	(7,627)
Operating income (loss)	0		0	0	0
Equity in earnings (losses) of unconsolidated affiliates	(48,984)		(117,218)	78,644	(258,017)
Interest expense	0		0	0	0
Other income, net	0		0	0	0
Earnings (loss) from continuing operations before income taxes	(48,984)		(117,218)	78,644	(258,017)
Income tax benefit (provision)	0		0	0	0
Earnings (loss) from continuing operations	(48,984)		(117,218)	78,644	(258,017)
Earnings (loss) from discontinued operations, net of tax	0		1	0	(2)
Net earnings (loss)	(48,984)		(117,217)	78,644	(258,019)
Net (earnings) loss attributable to noncontrolling interests	0		0	0	0
Net earnings (loss) attributable to IAC shareholders	(48,984)		(117,217)	78,644	(258,019)
Comprehensive income (loss) attributable to IAC shareholders	(44,157)		(108,152)	55,161	(196,781)
IAC
Condensed Financial Statements, Captions [Line Items]
Revenue	0		0	0	0
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	219		307	811	846
Selling and marketing expense	546		1,250	2,306	3,315
General and administrative expense	22,375		37,186	66,208	95,192
Product development expense	1,009		2,408	4,127	6,915
Depreciation	422		613	1,274	1,440
Amortization of intangibles	0		0	0	0
Goodwill impairment				0
Total operating costs and expenses	24,571		41,764	74,726	107,708
Operating income (loss)	(24,571)		(41,764)	(74,726)	(107,708)
Equity in earnings (losses) of unconsolidated affiliates	71,553		90,703	(45,114)	228,634
Interest expense	(6,362)		(12,995)	(20,776)	(38,977)
Other income, net	(6,334)		24,590	(35,306)	7,731
Earnings (loss) from continuing operations before income taxes	34,286		60,534	(175,922)	89,680
Income tax benefit (provision)	8,876		5,060	32,591	61,652
Earnings (loss) from continuing operations	43,162		65,594	(143,331)	151,332
Earnings (loss) from discontinued operations, net of tax	0		17	0	(11)
Net earnings (loss)	43,162		65,611	(143,331)	151,321
Net (earnings) loss attributable to noncontrolling interests	0		0	0	0
Net earnings (loss) attributable to IAC shareholders	43,162		65,611	(143,331)	151,321
Comprehensive income (loss) attributable to IAC shareholders	37,885		51,418	(135,043)	94,533
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Revenue	320,860		410,048	1,028,339	1,222,403
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	64,470		77,080	206,661	243,867
Selling and marketing expense	160,370		218,693	531,976	636,849
General and administrative expense	40,436		42,830	124,150	116,913
Product development expense	19,661		20,682	64,177	62,254
Depreciation	7,693		6,973	21,881	20,353
Amortization of intangibles	6,100		4,202	35,183	12,565
Goodwill impairment				253,245
Total operating costs and expenses	298,730		370,460	1,237,273	1,092,801
Operating income (loss)	22,130		39,588	(208,934)	129,602
Equity in earnings (losses) of unconsolidated affiliates	(22,569)		26,515	(33,530)	29,383
Interest expense	0		(2,929)	0	(6,127)
Other income, net	4,948		1,049	10,926	26,682
Earnings (loss) from continuing operations before income taxes	4,509		64,223	(231,538)	179,540
Income tax benefit (provision)	(10,104)		(13,779)	70,073	(58,154)
Earnings (loss) from continuing operations	(5,595)		50,444	(161,465)	121,386
Earnings (loss) from discontinued operations, net of tax	0		0	0	0
Net earnings (loss)	(5,595)		50,444	(161,465)	121,386
Net (earnings) loss attributable to noncontrolling interests	0		0	0	0
Net earnings (loss) attributable to IAC shareholders	(5,595)		50,444	(161,465)	121,386
Comprehensive income (loss) attributable to IAC shareholders	(5,551)		51,180	(142,528)	117,637
Non-Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Revenue	446,691		430,921	1,310,593	1,167,429
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	113,420		122,256	336,011	320,070
Selling and marketing expense	136,053		125,318	446,089	397,082
General and administrative expense	65,913		54,097	226,727	166,137
Product development expense	25,277		23,769	83,384	69,377
Depreciation	9,836		8,039	28,166	24,900
Amortization of intangibles	8,167		8,136	29,879	26,739
Goodwill impairment				22,122
Total operating costs and expenses	358,666		341,615	1,172,378	1,004,305
Operating income (loss)	88,025		89,306	138,215	163,124
Equity in earnings (losses) of unconsolidated affiliates	0		0	0	0
Interest expense	(20,756)		(68)	(61,846)	(166)
Other income, net	13,086		8,759	44,785	5,335
Earnings (loss) from continuing operations before income taxes	80,355		97,997	121,154	168,293
Income tax benefit (provision)	(16,598)		(31,791)	(25,270)	(38,220)
Earnings (loss) from continuing operations	63,757		66,206	95,884	130,073
Earnings (loss) from discontinued operations, net of tax	0		(1)	0	2
Net earnings (loss)	63,757		66,205	95,884	130,075
Net (earnings) loss attributable to noncontrolling interests	(9,178)		568	(13,063)	6,558
Net earnings (loss) attributable to IAC shareholders	54,579		66,773	82,821	136,633
Comprehensive income (loss) attributable to IAC shareholders	$ 49,708		$ 56,972	$ 87,367	$ 79,144

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - STATEMENT OF CASH FLOWS (Details3) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used in) provided by operating activities attributable to continuing operations	$ 161,582	$ 184,107
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	(2,524)	(43,286)
Capital expenditures	(62,739)	(44,558)
Investments in time deposits	(87,500)	0
Proceeds from maturities of time deposits	87,500	0
Proceeds from maturities and sales of marketable debt securities	79,210	192,928
Purchases of marketable debt securities	(229,246)	(93,134)
Purchases of investments	(7,211)	(25,073)
Net proceeds from the sale of businesses and investments	110,536	8,551
Other, net	5,562	(4,095)
Net cash used in investing activities attributable to continuing operations	(106,412)	(8,667)
Cash flows from financing activities attributable to continuing operations:
Purchase of treasury stock	(247,256)	(200,000)
Proceeds from Match Group 2016 Senior Notes offering	400,000	0
Debt issuance costs	(5,048)	0
Dividends	0	(84,947)
Redemption and repurchase of Senior Notes	(126,271)	0
Issuance of IAC common stock pursuant to stock-based awards, net of withholding taxes	(7,148)	(40,197)
Issuance of Match Group common stock pursuant to stock-based awards, net of withholding taxes	467	0
Excess tax benefits from stock-based awards	43,131	49,147
Purchase of noncontrolling interests	(2,529)	(29,899)
Acquisition-related contingent consideration payments	(2,180)	(5,712)
Decrease in restricted cash related to bond redemptions	20,000	0
Intercompany	0	0
Other, net	(766)	512
Net cash used in financing activities attributable to continuing operations	(337,600)	(391,096)
Total cash used in continuing operations	(282,430)	(215,656)
Total cash (used in) provided by discontinued operations	0	(190)
Effect of exchange rate changes on cash and cash equivalents	(9,233)	(8,111)
Net decrease in cash and cash equivalents	(291,663)	(223,957)
Cash and cash equivalents at beginning of period	1,481,447	990,405
Cash and cash equivalents at end of period	1,189,784	766,448
IAC
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used in) provided by operating activities attributable to continuing operations	(77,595)	(114,559)
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	0	0
Capital expenditures	(343)	(1,051)
Investments in time deposits	0
Proceeds from maturities of time deposits	0
Proceeds from maturities and sales of marketable debt securities	79,210	192,928
Purchases of marketable debt securities	(229,246)	(93,134)
Purchases of investments	0	0
Net proceeds from the sale of businesses and investments	15,401	1,277
Other, net	0	3,613
Net cash used in investing activities attributable to continuing operations	(134,978)	103,633
Cash flows from financing activities attributable to continuing operations:
Purchase of treasury stock	(247,256)	(200,000)
Proceeds from Match Group 2016 Senior Notes offering	0
Debt issuance costs	0
Dividends		(84,947)
Redemption and repurchase of Senior Notes	(126,271)
Issuance of IAC common stock pursuant to stock-based awards, net of withholding taxes	(7,148)	(40,197)
Issuance of Match Group common stock pursuant to stock-based awards, net of withholding taxes	0
Excess tax benefits from stock-based awards	17,202	17,862
Purchase of noncontrolling interests	(1,400)	0
Acquisition-related contingent consideration payments	0	0
Decrease in restricted cash related to bond redemptions	20,000
Intercompany	5,435	(86,407)
Other, net		166
Net cash used in financing activities attributable to continuing operations	(339,438)	(393,523)
Total cash used in continuing operations	(552,011)	(404,449)
Total cash (used in) provided by discontinued operations		(192)
Effect of exchange rate changes on cash and cash equivalents	0	0
Net decrease in cash and cash equivalents	(552,011)	(404,641)
Cash and cash equivalents at beginning of period	1,073,053	762,231
Cash and cash equivalents at end of period	521,042	357,590
Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used in) provided by operating activities attributable to continuing operations	130,121	151,626
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	0	(2,574)
Capital expenditures	(16,134)	(16,978)
Investments in time deposits	0
Proceeds from maturities of time deposits	0
Proceeds from maturities and sales of marketable debt securities	0	0
Purchases of marketable debt securities	0	0
Purchases of investments	0	0
Net proceeds from the sale of businesses and investments	1,779	0
Other, net	158	48
Net cash used in investing activities attributable to continuing operations	(14,197)	(19,504)
Cash flows from financing activities attributable to continuing operations:
Purchase of treasury stock	0	0
Proceeds from Match Group 2016 Senior Notes offering	0
Debt issuance costs	0
Dividends		0
Redemption and repurchase of Senior Notes	0
Issuance of IAC common stock pursuant to stock-based awards, net of withholding taxes	0	0
Issuance of Match Group common stock pursuant to stock-based awards, net of withholding taxes	0
Excess tax benefits from stock-based awards	0	0
Purchase of noncontrolling interests	0	0
Acquisition-related contingent consideration payments	(351)	(202)
Decrease in restricted cash related to bond redemptions	0
Intercompany	(115,573)	(51,920)
Other, net	0	0
Net cash used in financing activities attributable to continuing operations	(115,924)	(132,122)
Total cash used in continuing operations	0	0
Total cash (used in) provided by discontinued operations		0
Effect of exchange rate changes on cash and cash equivalents	0	0
Net decrease in cash and cash equivalents	0	0
Cash and cash equivalents at beginning of period	0	0
Cash and cash equivalents at end of period	0	0
Non-Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used in) provided by operating activities attributable to continuing operations	109,056	147,040
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	(2,524)	(40,712)
Capital expenditures	(46,262)	(26,529)
Investments in time deposits	(87,500)
Proceeds from maturities of time deposits	87,500
Proceeds from maturities and sales of marketable debt securities	0	0
Purchases of marketable debt securities	0	0
Purchases of investments	(7,211)	(25,073)
Net proceeds from the sale of businesses and investments	93,356	7,274
Other, net	5,404	(7,756)
Net cash used in investing activities attributable to continuing operations	42,763	(92,796)
Cash flows from financing activities attributable to continuing operations:
Purchase of treasury stock	0	0
Proceeds from Match Group 2016 Senior Notes offering	400,000
Debt issuance costs	(5,048)
Dividends		0
Redemption and repurchase of Senior Notes	0
Issuance of IAC common stock pursuant to stock-based awards, net of withholding taxes	0	0
Issuance of Match Group common stock pursuant to stock-based awards, net of withholding taxes	467
Excess tax benefits from stock-based awards	25,929	31,285
Purchase of noncontrolling interests	(1,129)	(29,899)
Acquisition-related contingent consideration payments	(1,829)	(5,510)
Decrease in restricted cash related to bond redemptions	0
Intercompany	110,138	138,327
Other, net	(766)	346
Net cash used in financing activities attributable to continuing operations	117,762	134,549
Total cash used in continuing operations	269,581	188,793
Total cash (used in) provided by discontinued operations		2
Effect of exchange rate changes on cash and cash equivalents	(9,233)	(8,111)
Net decrease in cash and cash equivalents	260,348	180,684
Cash and cash equivalents at beginning of period	408,394	228,174
Cash and cash equivalents at end of period	668,742	408,858
Match Group Term Loan
Cash flows from financing activities attributable to continuing operations:
Principal payments on debt	(410,000)	0
Match Group Term Loan \| IAC
Cash flows from financing activities attributable to continuing operations:
Principal payments on debt	0
Match Group Term Loan \| Guarantor Subsidiaries
Cash flows from financing activities attributable to continuing operations:
Principal payments on debt	0
Match Group Term Loan \| Non-Guarantor Subsidiaries
Cash flows from financing activities attributable to continuing operations:
Principal payments on debt	(410,000)
Liberty Bonds
Cash flows from financing activities attributable to continuing operations:
Principal payments on debt	$ 0	(80,000)
Liberty Bonds \| IAC
Cash flows from financing activities attributable to continuing operations:
Principal payments on debt		0
Liberty Bonds \| Guarantor Subsidiaries
Cash flows from financing activities attributable to continuing operations:
Principal payments on debt		(80,000)
Liberty Bonds \| Non-Guarantor Subsidiaries
Cash flows from financing activities attributable to continuing operations:
Principal payments on debt		$ 0