Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2015
Document Documentand Entity Information [Abstract]
Entity Registrant Name	Hudson Global, Inc.
Entity Central Index Key	0001210708
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Document Period End Date	Sep. 30, 2015
Amendment Flag	false
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q3
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding	34,570,026

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND OTHER COMPREHENSIVE INCOME (LOSS) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Statement [Abstract]
Revenue	$ 110,028	$ 149,278	$ 357,088	$ 444,515
Direct costs	64,883	93,591	213,817	274,927
Gross margin	45,145	55,687	143,271	169,588
Operating expenses:
Selling, general and administrative expenses	45,565	58,539	151,281	174,672
Depreciation and amortization	955	1,467	3,040	4,242
Business reorganization expenses and impairment of long-lived assets	2,264	794	5,667	2,026
Total operating expenses	48,784	60,800	159,988	180,940
Gain on sale and exit of businesses	(187)	0	19,818	0
Operating income (loss)	(3,826)	(5,113)	3,101	(11,352)
Non-operating income (expense):
Interest income (expense), net	(93)	(192)	(542)	(533)
Other income (expense), net	242	176	215	(325)
Income (loss) from continuing operations before provision for income taxes	(3,677)	(5,129)	2,774	(12,210)
Provision for (benefit from) income taxes from continuing operations	(1,648)	(558)	(1,317)	37
Income (loss) from continuing operations	(2,029)	(4,571)	4,091	(12,247)
Income (loss) from discontinued operations, net of income taxes	(55)	(2,448)	864	(3,690)
Net income (loss)	(2,084)	(7,019)	4,955	(15,937)
Basic and diluted earnings (loss) per share:
Basic and diluted earnings (loss) per share from continuing operations	$ (0.06)	$ (0.14)	$ 0.12	$ (0.38)
Basic and diluted earnings (loss) per share from discontinued operations	$ 0.00	$ (0.07)	$ 0.03	$ (0.11)
Basic and diluted earnings (loss) per share	$ (0.06)	$ (0.21)	$ 0.15	$ (0.49)
Weighted-average shares outstanding:
Basic (in shares)	34,687	32,910	33,784	32,769
Diluted (in shares)	34,687	32,910	33,795	32,769
Comprehensive income (loss):
Net income (loss)	(2,084)	(7,019)	4,955	(15,937)
Other comprehensive income (loss):
Foreign currency translation adjustment, net of income taxes	(1,876)	(3,386)	(3,447)	(1,356)
Pension liability adjustment	(5)	5	(24)	(20)
Total other comprehensive income (loss), net of income taxes	(1,881)	(3,381)	(3,471)	(1,376)
Comprehensive income (loss)	$ (3,965)	$ (10,400)	$ 1,484	$ (17,313)

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 36,361	$ 33,989
Accounts receivable, less allowance for doubtful accounts of $915 and $986 respectively	65,721	74,079
Prepaid and other	7,102	9,604
Current assets of discontinued operations	161	1,249
Total current assets	109,345	118,921
Property and equipment, net	7,807	9,840
Deferred tax assets, non-current	6,806	5,648
Other assets, non-current	4,460	5,263
Total assets	128,418	139,672
Current liabilities:
Accounts payable	4,521	6,371
Accrued expenses and other current liabilities	42,118	54,065
Short-term borrowings	34	0
Accrued business reorganization expenses	4,321	3,169
Current liabilities of discontinued operations	2,025	3,512
Total current liabilities	53,019	67,117
Deferred rent and tenant improvement contributions	4,465	5,899
Income tax payable, non-current	2,330	2,397
Other non-current liabilities	4,539	5,002
Total liabilities	64,353	80,415
Commitments and contingencies
Stockholders' equity:
Preferred stock, $0.001 par value, 10,000 shares authorized; none issued or outstanding	0	0
Common stock, $0.001 par value, 100,000 shares authorized; issued 34,951 and 33,671 shares, respectively	34	34
Additional paid-in capital	480,546	476,689
Accumulated deficit	(425,661)	(430,616)
Accumulated other comprehensive income, net of applicable tax	10,142	13,613
Treasury stock, 381 and 129 shares, respectively, at cost	(996)	(463)
Total stockholders' equity	64,065	59,257
Total liabilities and stockholders' equity	$ 128,418	$ 139,672

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $) In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 915	$ 986
Preferred stock, par value (per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000	10,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value (per share)	$ 0.001	$ 0.001
Common stock, shares authorized	100,000	100,000
Common stock, issued	34,754	33,671
Treasury stock, shares	83	129

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net income (loss)	$ 4,955	$ (15,937)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	3,040	4,512
Provision for (recovery of) doubtful accounts	227	127
Provision for (benefit from) deferred income taxes	(1,628)	(11)
Stock-based compensation	3,961	907
Gain on sale and exit of businesses	(21,228)	0
Other, net	218	318
Changes in assets and liabilities:
Decrease (increase) in accounts receivable	(4,451)	(10,736)
Decrease (increase) in prepaid and other assets	3,028	1,032
Increase (decrease) in accounts payable, accrued expenses and other liabilities	(7,197)	(681)
Increase (decrease) in accrued business reorganization expenses	923	(235)
Net cash used in operating activities	(18,152)	(20,704)
Cash flows from investing activities:
Capital expenditures	(2,384)	(4,289)
Proceeds from sale of consolidated subsidiary, net of cash sold	7,894	0
Proceeds from sale of assets, net of disposal costs	16,815	0
Net cash provided by (used in) investing activities	22,325	(4,289)
Cash flows from financing activities:
Borrowings under credit agreements	110,412	85,642
Repayments under credit agreements	(110,268)	(77,692)
Payment of deferred financing costs	0	(454)
Repayment of capital lease obligations	(24)	(361)
Purchase of treasury stock	(712)	0
Purchase of restricted stock from employees	(239)	(122)
Net cash provided by (used in) financing activities	(831)	7,013
Effect of exchange rates on cash and cash equivalents	(970)	(645)
Net increase (decrease) in cash and cash equivalents	2,372	(18,625)
Cash and cash equivalents, beginning of the period	33,989	37,378
Cash and cash equivalents, end of the period	36,361	18,753
Supplemental disclosures of cash flow information:
Cash paid during the period for interest	143	344
Cash (refunds) payments during the period for income taxes, net of refunds	$ 13	$ 933

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (USD $) In Thousands	Total	Common Stock	Additional paid-in capital	Accumulated deficit	Accumulated other comprehensive income (loss)	Treasury stock
Beginning Balance at Dec. 31, 2014	$ 59,257	$ 34	$ 476,689	$ (430,616)	$ 13,613	$ (463)
Beginning Balance (in shares) at Dec. 31, 2014		33,542
Net income (loss)	4,955			4,955
Other comprehensive income (loss), currency translation adjustments, net of applicable tax	(3,447)				(3,447)
Other comprehensive income (loss), pension liability adjustment	(24)				(24)
Purchase of restricted stock from employees (in shares)		(106)
Purchase of restricted stock from employees	(239)					(239)
Issuance of shares for 401(k) plan contribution (in shares)	116	116
Issuance of shares for 401(k) plan contribution	314		(104)			418
Stock-based compensation (in shares)		1,280
Stock-based compensation	3,961		3,961
Ending Balance at Sep. 30, 2015	$ 64,065	$ 34	$ 480,546	$ (425,661)	$ 10,142	$ (996)
Ending Balance (in shares) at Sep. 30, 2015		34,570

BASIS OF PRESENTATION	9 Months Ended
BASIS OF PRESENTATION	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION These interim unaudited condensed consolidated financial statements have been prepared in accordance with United States of America ("U.S.") generally accepted accounting principles ("U.S. GAAP") for interim financial information and with the instructions to Form 10-Q and should be read in conjunction with the consolidated financial statements and related notes of Hudson Global, Inc. and its subsidiaries (the "Company") filed in its Annual Report on Form 10-K for the year ended December 31, 2014. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported amounts of operating revenues and expenses. These estimates are based on management’s knowledge and judgments. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation of the Company’s financial position, results of operations and cash flows at the dates and for the periods presented have been included. The results of operations for interim periods are not necessarily indicative of the results of operations for the full year. The Condensed Consolidated Financial Statements include the accounts of the Company and all of its wholly-owned and majority-owned subsidiaries. All significant intra-entity balances and transactions between and among the Company and its subsidiaries have been eliminated in consolidation. Certain prior year amounts have been reclassified to conform to the current year presentation for discontinued operations. See Note 5 for further details regarding the discontinued operations reclassification.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References+ Details

DESCRIPTION OF BUSINESS	9 Months Ended
DESCRIPTION OF BUSINESS	Sep. 30, 2015
Description of Business [Abstract]
DESCRIPTION OF BUSINESS	DESCRIPTION OF BUSINESS The Company is comprised of the operations, assets and liabilities of the three Hudson regional businesses of Hudson Americas, Hudson Asia Pacific, and Hudson Europe ("Hudson regional businesses" or "Hudson"). The Company provides specialized professional-level recruitment and related talent solutions. The Company’s core service offerings include Permanent Recruitment, Temporary Contracting, Recruitment Process Outsourcing ("RPO") and Talent Management Solutions. The Company operates in 12 countries with three reportable geographic business segments: Hudson Americas, Hudson Asia Pacific, and Hudson Europe. See Note 18 for further details regarding the reportable segments. Corporate expenses are reported separately from the reportable segments and pertain to certain functions, such as executive management, corporate governance, human resources, accounting, tax, marketing, information technology and treasury. A portion of these expenses are attributed to the reportable segments for providing the above services to them and have been allocated to the segments as management service fees and are included in the segments’ non-operating other income (expense). The Company’s core service offerings include those services described below. Permanent Recruitment: Offered on both a retained and contingent basis, Hudson’s Permanent Recruitment services leverage its consultants, psychologists and other professionals in the development and delivery of its proprietary methods to identify, select and engage the best-fit talent for critical client roles. Temporary Contracting: In Temporary Contracting, Hudson provides a range of project management, interim management and professional contract staffing services. These services draw upon a combination of specialized recruiting and project management competencies to deliver a wide range of solutions. Hudson-employed professionals - either individually or as a team - are placed with client organizations for a defined period of time based on a client's specific business need. RPO: Hudson RPO delivers both permanent recruitment and temporary contracting outsourced recruitment solutions tailored to the individual needs of primarily mid-to-large-cap multinational companies. Hudson RPO's delivery teams utilize state-of-the-art recruitment process methodologies and project management expertise in their flexible, turnkey solutions to meet clients' ongoing business needs. Hudson RPO services include complete recruitment outsourcing, project-based outsourcing, contingent workforce solutions and recruitment consulting. Talent Management Solutions: Featuring embedded proprietary talent assessment and selection methodologies, Hudson’s Talent Management capability encompasses services such as talent assessment (utilizing a variety of competency, attitude and experiential testing), interview training, executive coaching, employee development and outplacement.

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	9 Months Ended
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	Sep. 30, 2015
Accounting Policies [Abstract]
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In April 2015, the FASB issued Accounting Standards Update ("ASU") No. 2015-05, "Customer's Accounting for Fees Paid in a Cloud Computing Arrangement" ("ASU 2015-05"), which provides guidance to customers about whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. The new guidance does not change the accounting for a customer’s accounting for service contracts. ASU 2015-05 is effective for interim and annual reporting periods beginning after December 15, 2015. The Company does not believe the impact of its pending adoption of ASU 2015-05 on the Company's consolidated financial statements will be material. In April 2015, the FASB issued ASU No. 2015-03, "Simplifying the Presentation of Debt Issuance Costs" ("ASU 2015-03"), which amends the current presentation of debt issuance costs in the financial statements. ASU 2015-03 requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts, instead of as an asset. The amendments are to be applied retrospectively and are effective for public business entities for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2015, but early adoption is permitted. The Company does not believe the impact of its pending adoption of ASU 2015-03 on the Company's consolidated financial statements will be material. In August 2014, the FASB issued ASU No. 2014-15, "Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern" ("ASU 2014-15"), to provide guidance on management’s responsibility to evaluate whether there is substantial doubt about a company’s ability to continue as a going concern within one year after the date that the financial statements are issued. ASU 2014-15 also provides guidance for related footnote disclosures. ASU 2014-15 is effective for the Company beginning on January 1, 2016 with early adoption permitted. The Company does not believe the impact of its pending adoption of ASU 2014-15 on the Company's consolidated financial statements will be material. In June 2014, the FASB issued ASU No. 2014-12, "Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period" ("ASU 2014-12"). ASU 2014-12 requires that a performance target that affects vesting and could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Accounting Standards Codification ("ASC") 718, "Compensation - Stock Compensation," as it relates to such awards. ASU 2014-12 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015 with early adoption permitted using either of two methods: (i) prospective to all awards granted or modified after the effective date or (ii) retrospective to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter, with the cumulative effect of applying ASU 2014-12 as an adjustment to the opening retained earnings balance as of the beginning of the earliest annual period presented in the financial statements. Accordingly, the standard is effective for the Company beginning on January 1, 2016. The Company does not believe the impact of its pending adoption of ASU 2014-12 on the Company's consolidated financial statements will be material. In May 2014, the FASB issued ASU 2014-09, "Revenue from Contracts with Customers (Topic 606)." This ASU is a comprehensive new revenue recognition model that requires a company to recognize revenue to depict the transfer of goods or services to a customer at an amount that reflects the consideration it expects to receive in exchange for those goods or services. The ASU also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. In July 2015, the FASB amended the effective date of this ASU to fiscal years beginning after December 15, 2017 and early adoption is permitted only for fiscal years beginning after December 15, 2016. Accordingly, we plan to adopt this ASU on January 1, 2018. Companies may use either a full retrospective or a modified retrospective approach to adopt this ASU. The Company is currently evaluating the impact that adopting ASU 2014-09 will have on the Company's financial condition, results of operations, and disclosures. In April 2014, the FASB issued ASU No. 2014-08, “Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity” (“ASU 2014-08”). ASU 2014-08 raises the threshold for a disposal to qualify as a discontinued operation and requires new disclosures of both discontinued operations and certain other disposals that do not meet the definition of a discontinued operation. ASU 2014-08 is effective for fiscal years, and interim periods within those years, beginning on or after December 15, 2014. Accordingly, the standard was effective for the Company beginning on January 1, 2015. The Company has adopted ASU 2014-08. In the second and third quarter of 2015, the Company divested and exited certain businesses. Under the new guidance, the exited businesses did not reach the thresholds required to qualify as discontinued operations and, as a result, the operations remain within the Company's continuing operations for all periods presented. There are no other recently issued accounting pronouncements that have had, or that the Company believes will have, a material impact on the Company's consolidated financial statements.

Divestitures

9 Months Ended

Sep. 30, 2015

Discontinued Operations and Disposal Groups [Abstract]

DIVESTITURES

Hudson Information Technology (US) business (the "US IT business")

On June 15, 2015, the Company completed the sale (the "US IT Business Sale") of substantially all of the assets (excluding working capital) of its US IT business to Mastech, Inc. (the "Purchaser"). The completion of the US IT Business Sale was effective June 14, 2015. The US IT Business Sale was pursuant to an Asset Purchase Agreement, dated as of May 8, 2015, by and among the Company, Hudson Global Resources Management, Inc., a wholly owned subsidiary of the Company, and the Purchaser. At the closing of the Sale, the Company received from the Purchaser pursuant to the Agreement the purchase price of $16,977 in cash. The US IT business pre-tax loss in accordance with ASC No. 205 "Reporting Discontinued Operations" ("ASC 205") for the three and nine months ended September 30, 2015 was $0 and $130, respectively compared to a pre-tax profit of $711 and $1,889 for the same periods in 2014.

On the US IT Business Sale, for the nine months ended September 30, 2015 the Company recognized a pre-tax gain of $15,918, net of closing and other direct transaction costs. Income tax on the gain was $11. For U.S. Federal income tax purposes, the gain is offset in full by net operating loss carryforwards. For state and local income tax purposes, the gain is mostly offset by net operating loss carryforwards. As the divestiture did not meet the requirements for classification as discontinued operations, the gain on sale is presented as a component of income (loss) from operations.

Netherlands business

On April 7, 2015, the Company's Board of Directors authorized management to divest the Company's Netherlands business within its Hudson Europe Segment. As such, the Company determined the Netherlands business had met the criteria for assets held for sale in accordance ASC 205 as of April 9, 2015.

On May 7, 2015, the Company entered into a Share Purchase Agreement and completed the sale (the "Netherlands Business Sale") of its Netherlands business, to InterBalance Group B.V., effective April 30, 2015, in a management buyout for $9,029 which included cash retained of $1,135. As a result, for the nine months ended September 30, 2015 the Company recognized a gain of $2,841 on the divestiture of the Netherlands Business Sale, which included $2,799 of non-cash accumulated foreign currency translation losses. Income tax on the gain was $0 because the gain is exempt from Netherlands tax. As the divestiture did not meet the requirements for classification as discontinued operations, the gain on sale is presented as a component of income (loss) from operations. The Netherlands pre-tax profit in accordance with ASC 205 for the three and nine months ended September 30, 2015 was $0 and $373, respectively, compared to a pre-tax profit of $328 and $1,138 for the same periods in 2014.

Exit of Businesses in Central and Eastern Europe

In February 2015, the Company's Board of Directors approved the exit of operations in certain countries within Central and Eastern Europe (Ukraine, Czech Republic and Slovakia). During the quarter ended June 30, 2015, the Company deemed the liquidation of its Central and Eastern Europe businesses to be substantially complete. As such, under ASC 830, "Foreign Currency Matters," for the three and nine months ended September 30, 2015 the Company transferred $4 and $1,190 of accumulated foreign currency translation gains from accumulated other comprehensive income to the statement of operations within gain on sale and exit of businesses.

Luxembourg

In March 2015, the Company's management approved the exit of operations in Luxembourg. In the third quarter of 2015, the Company deemed the liquidation of its Luxembourg business to be substantially complete. As such, under ASC 830, "Foreign Currency Matters," for the three and nine months ended September 30, 2015 the Company transferred $131 of accumulated foreign currency translation losses from accumulated other comprehensive income to the statement of operations within gain on on sale and exit of businesses.

DISCONTINUED OPERATIONS

Effective November 9, 2014, the Company completed the sale of substantially all of the assets and certain liabilities of its Legal eDiscovery business in the U.S. and United Kingdom ("U.K.") to Document Technologies, LLC and DTI of London Limited. In addition, in 2014, the Company ceased operations in Sweden, which was included within the Hudson Europe segment. The Company concluded that the divestiture of the Legal eDiscovery business and the cessation of operations in Sweden meet the criteria for discontinued operations set forth in ASC 205. The Company reclassified its discontinued operations for all periods presented and has excluded the results of its discontinued operations from continuing operations and from segment results for all periods presented.

The carrying amounts of the classes of assets and liabilities from the Legal eDiscovery business and Sweden operations included in discontinued operations were as follows:



	September 30, 2015						December 31, 2014
	eDiscovery		Sweden		Total		eDiscovery		Sweden		Total
Total assets	$	96	$	65	$	161	$	1,156	$	93	$	1,249
Total liabilities	$	1,978	$	47	$	2,025	$	3,297	$	215	$	3,512

Reported results for the discontinued operations by period were as follows:



	Three Months Ended September 30, 2015									Three Months Ended September 30, 2014
	eDiscovery			Sweden			Total			eDiscovery			Sweden			Total
Revenue	$	—		$	11		$	11		$	13,812		$	214		$	14,026
Gross margin	124			11			135			2,007			55			2,062
Reorganization expenses	155			—			155			555			408			963
Operating income (loss), excluding gain (loss) from sale of business	(98		)	1			(97		)	(1,957		)	(713		)	(2,670		)
Other non-operating income (loss), including interest	—			—			—			(2		)	(11		)	(13		)
Gain (loss) from sale and liquidation of discontinued operations (1)	44			(2		)	42			—			—			—
Income (loss) from discontinued operations before income taxes	(54		)	(1		)	(55		)	(1,959		)	(724		)	(2,683		)
Provision (benefit) for income taxes	—			—			—			(235		)	—			(235		)
Income (loss) from discontinued operations	$	(54	)	$	(1	)	$	(55	)	$	(1,724	)	$	(724	)	$	(2,448	)



	Nine Months Ended September 30, 2015									Nine Months Ended September 30, 2014
	eDiscovery			Sweden			Total			eDiscovery			Sweden			Total
Revenue	$	(1	)	$	17		$	16		$	46,513		$	1,502		$	48,015
Gross margin	21			17			38			7,647			855			8,502
Reorganization expenses	511			(29		)	482			555			408			963
Operating income (loss), excluding gain (loss) from sale of business	(593		)	18			(575		)	(2,452		)	(1,088		)	(3,540		)
Other non-operating income (loss), including interest	(8		)	—			(8		)	(8		)	(32		)	(40		)
Gain (loss) from sale and liquidation of discontinued operations (1)	138			1,272			1,410			—			—			—
Income (loss) from discontinued operations before income taxes	(463		)	1,290			827			(2,460		)	(1,120		)	(3,580		)
Provision (benefit) for income taxes	(37		)	—			(37		)	110			—			110
Income (loss) from discontinued operations	$	(426	)	$	1,290		$	864		$	(2,570	)	$	(1,120	)	$	(3,690	)

(1) During the quarter ended June 30, 2015, the Company deemed the liquidation of its Sweden business to be substantially complete. As such under ASC 830, "Foreign Currency Matters," for the three and nine months ended September 30, 2015, the Company transferred the amount of the foreign entity's accumulated foreign currency translation gains and losses from accumulated other comprehensive income to income (loss) from discontinued operations.

- Definition

The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

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-Name Accounting Standards Codification

-Topic 205

-SubTopic 20

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51717284&loc=d3e1474-107760

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 20

-Section 50

-Paragraph 4B

-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721665-107760

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 20

-Section 50

-Paragraph 5C

-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721675-107760

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 3A

-URI http://asc.fasb.org/extlink&oid=51719941&loc=SL51724579-110230

+ Details

DISCONTINUED OPERATIONS

9 Months Ended

Sep. 30, 2015

Discontinued Operations and Disposal Groups [Abstract]

DISCONTINUED OPERATIONS

Hudson Information Technology (US) business (the "US IT business")

Netherlands business

Exit of Businesses in Central and Eastern Europe

Luxembourg

DISCONTINUED OPERATIONS

The carrying amounts of the classes of assets and liabilities from the Legal eDiscovery business and Sweden operations included in discontinued operations were as follows:



	September 30, 2015						December 31, 2014
	eDiscovery		Sweden		Total		eDiscovery		Sweden		Total
Total assets	$	96	$	65	$	161	$	1,156	$	93	$	1,249
Total liabilities	$	1,978	$	47	$	2,025	$	3,297	$	215	$	3,512

Reported results for the discontinued operations by period were as follows:



	Three Months Ended September 30, 2015									Three Months Ended September 30, 2014
	eDiscovery			Sweden			Total			eDiscovery			Sweden			Total
Revenue	$	—		$	11		$	11		$	13,812		$	214		$	14,026
Gross margin	124			11			135			2,007			55			2,062
Reorganization expenses	155			—			155			555			408			963
Operating income (loss), excluding gain (loss) from sale of business	(98		)	1			(97		)	(1,957		)	(713		)	(2,670		)
Other non-operating income (loss), including interest	—			—			—			(2		)	(11		)	(13		)
Gain (loss) from sale and liquidation of discontinued operations (1)	44			(2		)	42			—			—			—
Income (loss) from discontinued operations before income taxes	(54		)	(1		)	(55		)	(1,959		)	(724		)	(2,683		)
Provision (benefit) for income taxes	—			—			—			(235		)	—			(235		)
Income (loss) from discontinued operations	$	(54	)	$	(1	)	$	(55	)	$	(1,724	)	$	(724	)	$	(2,448	)



	Nine Months Ended September 30, 2015									Nine Months Ended September 30, 2014
	eDiscovery			Sweden			Total			eDiscovery			Sweden			Total
Revenue	$	(1	)	$	17		$	16		$	46,513		$	1,502		$	48,015
Gross margin	21			17			38			7,647			855			8,502
Reorganization expenses	511			(29		)	482			555			408			963
Operating income (loss), excluding gain (loss) from sale of business	(593		)	18			(575		)	(2,452		)	(1,088		)	(3,540		)
Other non-operating income (loss), including interest	(8		)	—			(8		)	(8		)	(32		)	(40		)
Gain (loss) from sale and liquidation of discontinued operations (1)	138			1,272			1,410			—			—			—
Income (loss) from discontinued operations before income taxes	(463		)	1,290			827			(2,460		)	(1,120		)	(3,580		)
Provision (benefit) for income taxes	(37		)	—			(37		)	110			—			110
Income (loss) from discontinued operations	$	(426	)	$	1,290		$	864		$	(2,570	)	$	(1,120	)	$	(3,690	)

- Definition

+ References

+ Details

REVENUE, DIRECT COSTS AND GROSS MARGIN

9 Months Ended

Sep. 30, 2015

Revenue, Direct Costs and Gross Margin [Abstract]

REVENUE, DIRECT COSTS AND GROSS MARGIN

The Company’s revenue, direct costs and gross margin were as follows:



	Three Months Ended September 30, 2015
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	70,810	$	30,263	$	8,955	$	110,028
Direct costs (1)	61,562		867		2,454		64,883
Gross margin	$	9,248	$	29,396	$	6,501	$	45,145

	Three Months Ended September 30, 2014
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	106,981	$	31,713	$	10,584	$	149,278
Direct costs (1)	90,594		736		2,261		93,591
Gross margin	$	16,387	$	30,977	$	8,323	$	55,687



	Nine Months Ended September 30, 2015
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	237,778	$	90,242	$	29,068	$	357,088
Direct costs (1)	204,279		2,049		7,489		213,817
Gross margin	$	33,499	$	88,193	$	21,579	$	143,271

	Nine Months Ended September 30, 2014
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	312,591	$	96,134	$	35,790	$	444,515
Direct costs (1)	264,982		1,893		8,052		274,927
Gross margin	$	47,609	$	94,241	$	27,738	$	169,588

(1)

Direct costs in Temporary Contracting include the direct staffing costs of salaries, payroll taxes, employee benefits, travel expenses, rent and insurance costs for the Company’s contractors and reimbursed out-of-pocket expenses and other direct costs. Other than reimbursed out-of-pocket expenses, there are no other direct costs associated with the Permanent Recruitment and Other category. Gross margin represents revenue less direct costs. The region where services are provided, the mix of contracting and permanent recruitment, and the functional nature of the staffing services provided can affect gross margin. The salaries, commissions, payroll taxes and employee benefits related to recruitment professionals are included under the caption "Selling, general and administrative expenses" in the Condensed Consolidated Statements of Operations and Other Comprehensive Income (Loss).

STOCK-BASED COMPENSATION

9 Months Ended

Sep. 30, 2015

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

STOCK-BASED COMPENSATION

Incentive Compensation Plan

The Company maintains the Hudson Global, Inc. 2009 Incentive Stock and Awards Plan, as amended and restated April 26, 2012 (the “ISAP”), pursuant to which it can issue equity-based compensation incentives to eligible participants. The ISAP permits the granting of stock options, restricted stock, restricted stock units, and other types of equity-based awards. The Compensation Committee of the Company’s Board of Directors (the “Compensation Committee”) will establish such conditions as it deems appropriate on the granting or vesting of stock options, restricted stock, restricted stock units and other types of equity-based awards. Vesting accelerates upon the occurrence of events that involve or may result in a change of control. The Company grants primarily restricted stock to its employees, although the Company has recently also granted restricted stock units to certain of its employees. A restricted stock unit is equivalent to one share of the Company’s common stock and is payable only in common stock of the Company issued under the ISAP.

The Compensation Committee administers the ISAP and may designate any of the following as a participant under the ISAP: any officer or other employee of the Company or its affiliates or individuals engaged to become an officer or employee; consultants or other independent contractors who provide services to the Company or its affiliates; and non-employee directors of the Company. As of September 30, 2015, there were 1,041,534 shares of the Company’s common stock available for future issuance under the ISAP.

The Company’s stock plan agreements provide that a change in control of the Company will occur if, among other things, individuals who were directors as of the date of the agreement and any new director whose appointment or election was approved or recommended by a vote of at least two-thirds of the directors then in office who were either directors on the date of the agreement or whose appointment or election was previously so approved or recommended (each, a “continuing director”) cease to constitute a majority of the Company’s directors. A change in control occurred as of the Company's 2015 annual meeting of stockholders on June 15, 2015 under these agreements because continuing directors ceased to constitute a majority of the Company's directors. As a result, certain equity awards vested resulting in an accelerated stock-based compensation expense of $2,541 for the nine months ended September 30, 2015.

A summary of the quantity and vesting conditions for stock-based awards granted to the Company's employees for the nine months ended September 30, 2015 was as follows:



Vesting conditions	Number of Shares of Restricted Stock Granted	Number of Restricted Stock Units Granted	Total
Performance and service conditions (1)	590,100	105,400	695,500
Vest 100% 18 months after the grant date with service conditions only	150,000	—	150,000
Vest 100% 18 months after the grant date with market and service conditions (2)	350,000	—	350,000
Immediately vested	400	100	500
Total shares of stock award granted	1,090,500	105,500	1,196,000


(1)	As a result of the June 15, 2015 change in control event all unvested grants of restricted stock and restricted stock units became fully vested.

(2)

At the end of the Performance Period, the restricted stock subject to market condition may vest, in whole or in part, based on the Company's maximum 30-trading-day volume-weighted average common stock price during the period from May 18, 2015 to November 13, 2016 (the "Average Share Price") as compared to specified share price targets. If the Company's Average Share Price is less than $3.50, none of the restricted stock shall vest. Twenty-five percent of the restricted stock shall vest if the Company's Average Share Price equals $3.50. Fifty percent of the restricted stock shall vest if the Company's Average Share Price equals $4.25. Seventy-five percent of the restricted stock shall vest if the Company's Average Share Price equals $5.00. One hundred percent of the restricted stock shall vest if the Company's Average Share Price is greater than or equal to $6.00. For Average Share Price results between two share price targets, the percent of Restricted Stock vested shall be determined using linear interpolation.

The Company also maintains the Director Deferred Share Plan (the "Director Plan") pursuant to which it can issue restricted stock units to its non-employee directors. A restricted stock unit is equivalent to one share of the Company’s common stock and is payable only in common stock issued under the ISAP upon a director ceasing service as a member of the Board of Directors of the Company. The restricted stock units vest immediately upon grant and are credited to each of the non-employee director's retirement accounts under the Director Plan. During the nine months ended September 30, 2015, the Company granted 244,242 restricted stock units to its non-employee directors pursuant to the Director Plan.

For the three and nine months ended September 30, 2015 and 2014, the Company’s stock-based compensation expense related to stock options, restricted stock and restricted stock units was as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2014		2015		2014
Stock options	$	—	$	—	$	—	$	85
Restricted stock	138		93		2,998		567
Restricted stock units	65		12		963		255
Total	$	203	$	105	$	3,961	$	907

Stock Options

As of September 30, 2015, the Company had no unrecognized stock-based compensation expense related to outstanding unvested stock options.

Changes in the Company’s stock options for the nine months ended September 30, 2015 and 2014 were as follows:



	Nine Months Ended September 30,
	2015				2014
	Number of Options		Weighted Average Exercise Price per Share		Number of Options		Weighted Average Exercise Price per Share
Options outstanding at January 1,	756,800		$	8.78	800,350		$	9.15
Expired/forfeited	(133,300	)	13.78		(43,550	)	15.50
Options outstanding at September 30,	623,500		7.72		756,800		8.78
Options exercisable at September 30,	623,500		$	7.72	756,800		$	8.78

Restricted Stock

As of September 30, 2015, the Company had approximately $478 of unrecognized stock-based compensation expense related to outstanding unvested restricted stock. The Company expects to recognize that cost over a weighted average service period of 1.12 years.

Changes in the Company’s restricted stock for the nine months ended September 30, 2015 and 2014 were as follows:



	Nine Months Ended September 30,
	2015				2014
	Number of Shares of Restricted Stock		Weighted Average Grant Date Fair Value		Number of Shares of Restricted Stock		Weighted Average Grant Date Fair Value
Unvested restricted stock at January 1,	803,999		$	3.00	997,802		$	3.00
Granted	1,090,500		2.12		6,400		3.80
Vested	(1,204,798	)	2.90		(172,284	)	5.27
Forfeited	(189,701	)	3.14		(448,687	)	2.31
Unvested restricted stock at September 30,	500,000		$	1.27	383,231		$	2.80

Restricted Stock Units

As of September 30, 2015, the Company had no unrecognized stock-based compensation expense related to outstanding unvested restricted stock units.

Changes in the Company’s restricted stock units for the nine months ended September 30, 2015 and 2014 were as follows:



	Nine Months Ended September 30,
	2015				2014
	Number of Restricted Stock Units		Weighted Average Grant-Date Fair Value		Number of Restricted Stock Units		Weighted Average Grant-Date Fair Value
Unvested restricted stock units at January 1,	119,940		$	3.57	115,869		$	3.65
Granted	349,742		2.47		50,259		3.88
Vested	(427,182	)	2.71		(82,022	)	4.18
Forfeited	(42,500	)	3.21		(48,160	)	2.42
Unvested restricted stock units at September 30,	—		$	—	35,946		$	4.40

Defined Contribution Plan and Employer-matching contributions

The Company maintains the Hudson Global, Inc. 401(k) Savings Plan (the "401(k) plan"). The 401(k) plan allows eligible employees to contribute up to 15% of their earnings to the 401(k) plan. The Company has the discretion to match employees’ contributions up to 3% of the employees' earnings through a contribution of the Company’s common stock to the 401(k) plan. Vesting of the Company’s contribution occurs over a five-year period. For the three and nine months ended September 30, 2015 and 2014, the Company’s current year expenses and contributions to satisfy the prior years’ employer-matching liability for the 401(k) plan were as follows:



	Three Months Ended				Nine Months Ended
	September 30,				September 30,
($ in thousands, except otherwise stated)	2015		2014		2015		2014
Expense recognized for the 401(k) plan	$	32	$	112	$	159	$	431
Contributions to satisfy prior years' employer-matching liability
Number of shares of the Company's common stock issued (in thousands)	—		—		116		118
Market value per share of the Company's common stock on contribution date (in dollars)	$	—	$	—	$	2.71	$	3.65
Non-cash contribution made for employer matching liability	$	—	$	—	$	314	$	430

- Definition

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

+ References+ Details

INCOME TAXES

9 Months Ended

Sep. 30, 2015

Income Tax Disclosure [Abstract]

Income Taxes

INCOME TAXES

Under ASC 270, "Interim Reporting", and ASC 740-270, "Income Taxes – Intra Period Tax Allocation", the Company is required to adjust its effective tax rate for each quarter to be consistent with the estimated annual effective tax rate. Jurisdictions with a projected loss for the full year where no tax benefit can be recognized are excluded from the calculation of the estimated annual effective tax rate. Applying the provisions of ASC 270 and ASC 740-270 could result in a higher or lower effective tax rate during a particular quarter, based upon the mix and timing of actual earnings versus annual projections.

Effective Tax Rate

The benefit from income taxes for the nine months ended September 30, 2015 was $1,317 on a pre-tax income from continuing operations of $2,774, compared to a provision for income taxes of $37 on pre-tax loss from continuing operations of $12,210 for the same period in 2014. The Company’s effective income tax rate was negative 47.5% and negative 0.3% for the nine months ended September 30, 2015 and 2014, respectively. For the nine months ended September 30, 2015, the effective tax rate differed from the U.S. Federal statutory rate of 35% due to the utilization of US tax losses not previously recognized as tax benefits to offset gain on sale of business, foreign tax exemptions applicable to gains on sale and exit of businesses, the release of deferred tax valuation allowance in China as a result of improved profitability in 2014 and 2015, the inability of the Company to recognize tax benefits on losses until positive earnings are achieved in the U.S. and certain other foreign jurisdictions, non-deductible expenses, and variations from the U.S. tax rate in foreign jurisdictions. For the nine months ended September 30, 2014, the effective tax rate differed from the U.S. Federal statutory rate of 35% due primarily to the Company's inability to benefit from losses in the U.S. and certain foreign jurisdictions.

Uncertain Tax Positions

As of September 30, 2015 and December 31, 2014, the Company had $2,330 and $2,397, respectively, of unrecognized tax benefits, including interest and penalties, which if recognized in the future, would lower the Company’s annual effective income tax rate. Accrued interest and penalties were $555 and $554 as of September 30, 2015 and December 31, 2014, respectively. Estimated interest and penalties are classified as part of the provision for income taxes in the Company’s Condensed Consolidated Statements of Operations and Other Comprehensive Income (Loss) and totaled to a provision of $53 and a benefit of $165 for the nine months ended September 30, 2015 and 2014, respectively.

In many cases, the Company’s unrecognized tax benefits are related to tax years that remain subject to examination by the relevant tax authorities. Tax years with net operating losses ("NOLs") remain open until such losses expire or until the statutes of limitations for those years when the NOLs are used expire. As of September 30, 2015, the Company's open tax years, which remain subject to examination by the relevant tax authorities, were principally as follows:



		Year
Earliest tax years which remain subject to examination by the relevant tax authorities:
U.S. Federal		2012
Majority of U.S. state and local jurisdictions		2011
United Kingdom		2013
Australia		2011
Majority of other non-U.S. jurisdictions		2009

The Company believes that its tax reserves are adequate for all years that remain subject to examination or are currently under examination.

Based on information available as of September 30, 2015, it is reasonably possible that the total amount of unrecognized tax benefits could decrease in the range of $300 to $600 over the next 12 months as a result of projected resolutions of global tax examinations and controversies and potential expirations of the applicable statutes of limitations.

- Definition

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

+ References+ Details

EARNINGS (LOSS) PER SHARE

9 Months Ended

Sep. 30, 2015

Earnings Per Share [Abstract]

EARNINGS (LOSS) PER SHARE

Basic earnings (loss) per share is computed by dividing the Company’s net income (loss) by the weighted average number of shares outstanding during the period. When the effects are not anti-dilutive, diluted earnings (loss) per share is computed by dividing the Company’s net income (loss) by the weighted average number of shares outstanding and the impact of all dilutive potential common shares, primarily stock options "in-the-money", unvested restricted stock and unvested restricted stock units. The dilutive impact of stock options, unvested restricted stock, and unvested restricted stock units is determined by applying the “treasury stock” method. Performance-based restricted stock awards are included in the computation of diluted earnings per share only to the extent that the underlying performance conditions: (i) are satisfied prior to the end of the reporting period; or (ii) would be satisfied if the end of the reporting period were the end of the related performance period and the result would be dilutive under the treasury stock method. Stock awards subject to vesting or exercisability based on the achievement of market conditions are included in the computation of diluted earnings per share only when the market conditions are met.

A reconciliation of the numerators and denominators of the basic and diluted earnings (loss) per share calculations for the three and nine months ended September 30, 2015 and 2014 were as follows:



	Three Months Ended September 30,						Nine Months Ended September 30,
	2015			2014			2015		2014
Earnings (loss) per share ("EPS"):
EPS - basic and diluted:
Income (loss) from continuing operations	$	(0.06	)	$	(0.14	)	$	0.12	$	(0.38	)
Income (loss) from discontinued operations	—			(0.07		)	0.03		(0.11		)
Net income (loss)	$	(0.06	)	$	(0.21	)	$	0.15	$	(0.49	)
EPS numerator - basic and diluted:
Income (loss) from continuing operations	$	(2,029	)	$	(4,571	)	$	4,091	$	(12,247	)
Income (loss) from discontinued operations	(55		)	(2,448		)	864		(3,690		)
Net income (loss)	$	(2,084	)	$	(7,019	)	$	4,955	$	(15,937	)
EPS denominator (in thousands):
Weighted average common stock outstanding - basic	34,687			32,910			33,784		32,769
Common stock equivalents: stock options and other stock-based awards (a)	—			—			11		—
Weighted average number of common stock outstanding - diluted	34,687			32,910			33,795		32,769

(a)

For the periods in which net losses are presented, the diluted weighted average number of shares of common stock outstanding did not differ from the basic weighted average number of shares of common stock outstanding because the effects of any potential common stock equivalents (see Note 7 for further details on outstanding stock options, unvested restricted stock units and unvested restricted stock) were anti-dilutive and therefore not included in the calculation of the denominator of dilutive earnings per share.

The weighted average number of shares outstanding used in the computation of diluted net income (loss) per share for the three and nine months ended September 30, 2015 and 2014 did not include the effect of the following potentially outstanding shares of common stock because the effect would have been anti-dilutive:



	Three Months Ended		Nine Months Ended
	September 30,		September 30,
	2015	2014	2015	2014
Unvested restricted stock	150,000	383,231	—	383,231
Unvested restricted stock units	—	35,946	—	35,946
Stock options	623,500	756,800	623,500	756,800
Total	773,500	1,175,977	623,500	1,175,977

- Definition

The entire disclosure for earnings per share.

+ References+ Details

RESTRICTED CASH

9 Months Ended

Sep. 30, 2015

Restricted Cash and Investments [Abstract]

RESTRICTED CASH

A summary of the Company’s restricted cash included in the accompanying Condensed Consolidated Balance Sheets as of September 30, 2015 and December 31, 2014 was as follows:



	September 30, 2015		December 31, 2014
Included under the caption "Prepaid and other":
Client guarantees	$	77	$	52
Other	114		123
Total amount under the caption "Prepaid and other"	$	191	$	175
Included under the caption "Other assets":
Collateral accounts	$	228	$	618
Rental deposits	493		802
Total amount under the caption "Other assets"	$	721	$	1,420
Total restricted cash	$	912	$	1,595

Collateral accounts primarily include deposits held under a collateral trust agreement, which supports the Company’s workers’ compensation policy. The rental deposits with banks include amounts held as guarantees for the rent on the Company’s offices in the Americas and rental deposits from subtenants in the U.K. Client guarantees were held in banks in Belgium as deposits for various client projects.

PROPERTY AND EQUIPMENT, NET

9 Months Ended

Sep. 30, 2015

Property, Plant and Equipment, Net [Abstract]

PROPERTY AND EQUIPMENT, NET

As of September 30, 2015 and December 31, 2014, property and equipment, net, was as follows:



	September 30, 2015		December 31, 2014
Computer equipment	$	5,982	$	8,806
Furniture and equipment	3,116		5,352
Capitalized software costs	17,437		25,228
Leasehold improvements	15,170		21,368
	41,705		60,754
Less: accumulated depreciation and amortization	33,898		50,914
Property and equipment, net	$	7,807	$	9,840

The Company had expenditures of approximately $992 and $1,006 for acquired property and equipment, mainly consisting of software, furnitures and fixtures and leasehold improvements, which had not been placed in service as of September 30, 2015 and December 31, 2014, respectively. Depreciation expense is not recorded for such assets until they are placed in service.

Non-Cash Capital Expenditures

The Company has acquired certain computer equipment under capital lease agreements. The current portion of the capital lease obligations are included under the caption “Accrued expenses and other current liabilities” in the Condensed Consolidated Balance Sheets as of September 30, 2015 and December 31, 2014 and the non-current portion of the capital lease obligations are included under the caption “Other non-current liabilities” in the Condensed Consolidated Balance Sheets as of September 30, 2015 and December 31, 2014. A summary of the Company’s equipment acquired under capital lease agreements were as follows:



	September 30, 2015		December 31, 2014
Capital lease obligation, current	$	59	$	77
Capital lease obligation, non-current	$	240	$	348

During the nine months ended September 30, 2015 and 2014, the Company acquired $0 and $557, respectively, of property and equipment under capital lease agreements in Australia. Capital expenditures for the nine months ended September 30, 2015 and 2014 included $0 and $2,137, respectively, of landlord-funded tenant improvements for the Company's leased properties in Perth and Melbourne, Australia.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

BUSINESS REORGANIZATION EXPENSES

9 Months Ended

Sep. 30, 2015

Restructuring and Related Activities [Abstract]

BUSINESS REORGANIZATION EXPENSES

The Company initiated and executed certain strategic actions requiring business reorganization expenses ("2015 Exit Plan"). Business exit costs associated with the 2015 Exit Plan primarily consisted of employee termination benefits, lease termination payments and costs for elimination of contracts for certain discontinued services and locations.

The Board previously approved other reorganization plans in 2014 (“Previous Plans”) to streamline the Company’s support operations and included actions to reduce support functions to match them to the scale of the business, to exit underutilized properties and to eliminate contracts for certain discontinued services. These actions resulted in costs for lease termination payments, employee termination benefits and contract cancellations.

For the nine months ended September 30, 2015, restructuring charges associated with these initiatives primarily included employee separation costs for 62 positions in Europe and the Americas and lease termination payments for rationalized offices in the U.S. and Europe under the 2015 Exit Plan and Previous Plans. In the third quarter of 2015, the Company exited operations in Ireland recording a restructuring charges for lease termination payments and employee termination benefits. Business reorganization expenses for the three and nine months ended September 30, 2015 and 2014 by plan were as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2014		2015		2014
Previous Plans	$	1,596	$	794	$	3,752	$	2,026
2015 Exit Plan	668		—		1,830		—
Total reorganization expenses in continuing operations	$	2,264	$	794	$	5,582	$	2,026

The following table contains amounts for Changes in Estimate, Additional Charges, and Payments related to Previous Plans that were incurred or recovered during the nine months ended September 30, 2015. The amounts in the “Changes in Estimate” and “Additional Charges” columns are classified as business reorganization expenses in the Company’s Condensed Consolidated Statements of Operations and Other Comprehensive Income (Loss). Amounts in the “Payments” column represent primarily the cash payments associated with the Previous Plans. Changes in the accrued business reorganization expenses for the nine months ended September 30, 2015 were as follows:



For The Nine Months Ended September 30, 2015	December 31, 2014		Changes in Estimate		Additional Charges		Payments			September 30, 2015
Lease termination payments	$	1,992	$	466	$	2,116	$	(1,238	)	$	3,336
Employee termination benefits	1,772		—		2,153		(2,301		)	1,624
Other associated costs	—		—		847		(661		)	186
Total	$	3,764	$	466	$	5,116	$	(4,200	)	$	5,146

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References+ Details

COMMITMENTS AND CONTINGENCIES

9 Months Ended

Sep. 30, 2015

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

Consulting, Employment and Non-compete Agreements

The Company has entered into various consulting and employment agreements with certain key members of management. These agreements generally (i) are one year in length, (ii) contain restrictive covenants, (iii) under certain circumstances, provide for compensation and, subject to providing the Company with a release, severance payments, and (iv) are automatically renewed annually unless either party gives sufficient notice of termination.

Litigation and Complaints

The Company is subject, from time to time, to various claims, lawsuits, contracts disputes and other complaints from, for example, clients, candidates, suppliers, landlords for both leased and subleased properties, former and current employees, and regulators or tax authorities arising in the ordinary course of business. The Company routinely monitors claims such as these, and records provisions for losses when the claim becomes probable and the amount due is estimable. Although the outcome of these claims cannot be determined, the Company believes that the final resolution of these matters will not have a material adverse effect on the Company’s financial condition, results of operations or liquidity.

For matters that have reached the threshold of probable and estimable, the Company has established reserves for legal, regulatory and other contingent liabilities. The Company’s reserves were $156 and $376 as of September 30, 2015 and December 31, 2014, respectively.

Potential Costs Associated with Termination

The Company has incurred compensation and benefits obligations to its former Chairman and Chief Executive Officer, Manuel Marquez, under his employment agreement in connection with the Company providing Mr. Marquez notice of non-renewal of his employment agreement, which is treated as a termination of his employment without cause. The Company has accrued $665 as of September 30, 2015 in connection with compensation and benefits Mr. Marquez is entitled to upon a termination without cause. Mr. Marquez does not agree with this treatment of compensation and benefits under his employment agreement and, on August 13, 2015, filed an arbitration claim against the Company for additional amounts of up to approximately $2,000. The Company does not agree with Mr. Marquez’s interpretation of the employment agreement and intends to vigorously defend against such claim for additional amounts.

Asset Retirement Obligations

The Company has certain asset retirement obligations that are primarily the result of legal obligations for the removal of leasehold improvements and restoration of premises to their original condition upon termination of leases. The asset retirement obligations are included under the caption “Other non-current liabilities” in the Condensed Consolidated Balance Sheets. The Company’s asset retirement obligations that are included in the Condensed Consolidated Balance Sheets as of September 30, 2015 and December 31, 2014 were as follows:



	September 30, 2015		December 31, 2014
Total asset retirement obligations	$	2,165	$	2,461

- Definition

The entire disclosure for commitments and contingencies.

+ References+ Details

CREDIT AGREEMENTS

9 Months Ended

Sep. 30, 2015

Debt Disclosure [Abstract]

CREDIT AGREEMENTS

Receivables Finance Agreement with Lloyds Bank Commercial Finance Limited and Lloyds Bank PLC

On August 1, 2014, the Company’s U.K. subsidiary (“U.K. Borrower”) entered into a receivables finance agreement for an asset-based lending funding facility (the “Lloyds Agreement”) with Lloyds Bank PLC and Lloyds Bank Commercial Finance Limited (together, “Lloyds”). The Lloyds Agreement provides the U.K. Borrower with the ability to borrow up to $22,694 (£15,000). Extensions of credit are based on a percentage of the eligible accounts receivable less required reserves from the Company's U.K. operations. The initial term is two years with renewal periods every three months thereafter. Borrowings under this facility are secured by substantially all of the assets of the U.K. Borrower.

The credit facility under the Lloyds Agreement contains two tranches. The first tranche is a revolving facility based on the billed temporary contracting and permanent recruitment activities in the U.K. operation ("Lloyds Tranche A"). The borrowing limit of Lloyds Tranche A is $18,155 (£12,000) based on 83% of eligible billed temporary contracting and permanent recruitment receivables. The second tranche is a revolving facility that is based on the unbilled work-in-progress (as defined under the receivables finance agreement) activities in the Company's U.K. operations ("Lloyds Tranche B"). The borrowing limit of Lloyds Tranche B is $4,539 (£3,000) based on 75% of eligible work-in-progress from temporary contracting and 25% of eligible work-in-progress from permanent recruitment activities. For both tranches, borrowings may be made with an interest rate based on a base rate as determined by Lloyds Bank PLC, based on the Bank of England base rate, plus 1.75%.

The Lloyds Agreement contains various restrictions and covenants including (1) that true credit note dilution may not exceed 5%, measured at audit on a regular basis; (2) debt turn may not exceed 55 days over a three month rolling period; (3) dividends by the U.K. Borrower to the Company are restricted to the value of post-tax profits; and (4) at the end of each month, there must be a minimum excess availability of $3,026 (£2,000).

The details of the Lloyds Agreement as of September 30, 2015 were as follows:



	September 30, 2015
Borrowing capacity	$	9,118
Less: outstanding borrowing	—
Additional borrowing availability	$	9,118
Interest rates on outstanding borrowing	2.25		%

The Company was in compliance with all financial covenants under the Lloyds Agreement as of September 30, 2015.

Loan and Security Agreement with Siena Lending Group LLC

Upon the sale of US IT business, the Company exercised its right to terminate its loan and security agreement with Siena Lending Group LLC ("Siena"). The Company paid Siena a termination fee of $161 recognized as a reduction to the gain on sale of the US IT business and $417 of cash to secure an outstanding letter of credit for a real estate lease. Siena will return the restricted cash to the Company once the outstanding letter of credit is returned to Siena.

Credit Agreement with Westpac Banking Corporation

On November 29, 2011, certain Australian and New Zealand subsidiaries of the Company entered into a facility agreement with Westpac Banking Corporation and Westpac New Zealand Limited (collectively, "Westpac"). On December 19, 2013, the Company and certain of its Australian and New Zealand subsidiaries entered into a Deed of Variation to the facility agreement to amend certain terms and conditions of the facility agreement. On December 2, 2014, the Company and certain Australian and New Zealand subsidiaries entered into a Third Deed of Variation to amend certain terms and conditions of the facility agreement (as amended, the "Westpac Facility Agreement").

The Westpac Facility Agreement provides three tranches: (1) an invoice discounting facility of up to $7,018 (AUD10,000) ("Tranche A") for an Australian subsidiary of the Company, the availability under which facility is based on an agreed percentage of eligible accounts receivable; (2) an overdraft facility of up to $1,280 (NZD2,000) ("Tranche B") for a New Zealand subsidiary of the Company; and (3) a financial guarantee facility of up to $3,509 (AUD5,000) ("Tranche C") for the Australian subsidiary.

The Westpac Facility Agreement does not have a stated maturity date and can be terminated by Westpac upon 90 days written notice. Borrowings under Tranche A may be made with an interest rate based on the Invoice Finance 30-day Bank Bill Rate (as defined in the Westpac Facility Agreement) plus a margin of 1.10%. Borrowings under Tranche B may be made with an interest rate based on the Commercial Lending Rate (as defined in the Westpac Facility Agreement) plus a margin of 1.83%. Each of Tranche A and Tranche B bears a fee, payable monthly, equal to 1.50% and 0.96%, respectively, of the size of Westpac’s commitment under such tranche. Borrowings under Tranche C may be made incurring a fee equal to 2.10% of the face value of the financial guarantee requested. Amounts owing under the Westpac Facility Agreement are secured by substantially all of the assets of the Australian subsidiary, its Australian parent company and the New Zealand subsidiary (collectively, the "Obligors") and certain of their subsidiaries.

The details of the Westpac Facility Agreement as of September 30, 2015 were as follows:



	September 30, 2015
Tranche A:
Borrowing capacity	$	7,018
Less: outstanding borrowing	(34		)
Additional borrowing availability	$	6,984
Interest rates on outstanding borrowing	4.19		%
Tranche B:
Borrowing capacity	$	1,280
Less: outstanding borrowing	—
Additional borrowing availability	$	1,280
Interest rates on outstanding borrowing	7.78		%
Tranche C:
Financial guarantee capacity	$	3,509
Less: outstanding financial guarantee requested	(2,157		)
Additional availability for financial guarantee	$	1,352
Interest rates on financial guarantee requested	2.10		%

The Westpac Facility Agreement contains various restrictions and covenants applicable to the Obligors and certain of their subsidiaries, including: (a) a requirement that the Obligors maintain (1) a minimum Tangible Net Worth (as defined in the Westpac Facility Agreement) as of the last day of each calendar quarter of not less than the higher of 85% of the Tangible Net Worth as of the last day of the previous calendar year and $12,282 (AUD17,500); (2) a minimum Fixed Charge Coverage Ratio (as defined in the Westpac Facility Agreement) of 1.5x; and (3) a maximum Borrowing Base Ratio (as defined in the Westpac Facility Agreement) as of the last day of each calendar quarter of not more than 0.8; and (b) a limitation on certain intercompany payments with permitted payments outside the Obligor group restricted to a defined amount derived from the net profits of the Obligors and their subsidiaries.

The Company was in compliance with all financial covenants under the Westpac Facility Agreement as of September 30, 2015.

Other Credit Agreements

The Company also has lending arrangements with local banks through its subsidiaries in the Belgium and Singapore. The Belgium subsidiary has a $1,118 (€1,000) overdraft facility. Borrowings under the Belgium arrangement may be made using an interest rate based on the one-month EURIBOR plus a margin, and the interest rate was 2.75% as of September 30, 2015. The lending arrangement in Belgium has no expiration date and can be terminated with a 15-day notice period. In Singapore, the Company’s subsidiary can borrow up to $141 (SGD200) for working capital purposes. Interest on borrowings under the Singapore overdraft facility is based on the Singapore Prime Rate plus a margin of 1.75%, and it was 6.00% on September 30, 2015. The Singapore overdraft facility expires annually each August, but can be renewed for one year periods at that time. There were no outstanding borrowings under the Belgium and Singapore lending agreements as of September 30, 2015.

The average aggregate monthly outstanding borrowings under the Revolver Agreement, Westpac Facility Agreement and the various credit agreements in Belgium and Singapore were $4,059 for the nine months ended September 30, 2015. The weighted average interest rate on all outstanding borrowings for the nine months ended September 30, 2015 was 3.30%.

The Company continues to use the aforementioned credit to support its ongoing global working capital requirements, capital expenditures and other corporate purposes and to support letters of credit. Letters of credit and bank guarantees are used primarily to support office leases.

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

9 Months Ended

Sep. 30, 2015

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

NOTE 16 – ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Accumulated other comprehensive income (loss), net of tax, consisted of the following:



	September 30,		December 31,
	2015		2014
Foreign currency translation adjustments	$	10,038	$	13,485
Pension plan obligations	104		128
Accumulated other comprehensive income (loss)	$	10,142	$	13,613

As a result of the sale of the Netherlands business and substantially complete liquidation of certain foreign owned entities, the net foreign currency translation loss transferred from accumulated other comprehensive income and included in determining net income (loss) was $169 and $468 for the three and nine months ended September 30, 2015. No such adjustment was recorded in the prior year. See Note 4 and 5 regarding the substantially complete liquidation of certain foreign owned entities and the sale of the Netherlands business.

- 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 14

-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580

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+ Details

SEGMENT AND GEOGRAPHIC DATA

9 Months Ended

Sep. 30, 2015

Segment Reporting [Abstract]

SEGMENT AND GEOGRAPHIC DATA

Segment Reporting

The Company operates in three reportable segments: the Hudson regional businesses of Hudson Americas, Hudson Asia Pacific, and Hudson Europe. Corporate expenses are reported separately from the three reportable segments and pertain to certain functions, such as executive management, corporate governance, human resources, accounting, administration, tax and treasury, the majority of which are attributable to and have been allocated to the reportable segments. Segment information is presented in accordance with ASC 280, “Segments Reporting.” This standard is based on a management approach that requires segmentation based upon the Company’s internal organization and disclosure of revenue and certain expenses based upon internal accounting methods. The Company’s financial reporting systems present various data for management to run the business, including internal profit and loss statements prepared on a basis not consistent with U.S. GAAP. Accounts receivable, net and long-lived assets are the only significant assets separated by segment for internal reporting purposes.



	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Elimination			Total
For The Three Months Ended September 30, 2015
Revenue, from external customers	$	3,735		$	55,609		$	50,684		$	—		$	—		$	110,028
Inter-segment revenue	—			—			123			—			(123		)	—
Total revenue	$	3,735		$	55,609		$	50,807		$	—		$	(123	)	$	110,028
Gross margin, from external customers	$	3,176		$	23,376		$	18,593		$	—		$	—		$	45,145
Inter-segment gross margin	(3		)	(122		)	125			—			—			—
Total gross margin	$	3,173		$	23,254		$	18,718		$	—		$	—		$	45,145
Gain on sale and exit of businesses	$	(20	)	$	—		$	(167	)	$	—		$	—		$	(187	)
Business reorganization expenses (recovery) and impairment of long lived assets expense	$	589		$	336		$	1,278		$	61		$	—		$	2,264
EBITDA (loss) (a)	$	(1,029	)	$	1,680		$	(2,094	)	$	(1,186	)	$	—		$	(2,629	)
Depreciation and amortization	383			333			171			68			—			955
Intercompany interest income (expense), net	—			—			(125		)	125			—			—
Interest income (expense), net	—			(68		)	(20		)	(5		)	—			(93		)
Income (loss) from continuing operations before income taxes	$	(1,412	)	$	1,279		$	(2,410	)	$	(1,134	)	$	—		$	(3,677	)

For The Nine Months Ended September 30, 2015
Revenue, from external customers	$	24,896		$	166,123		$	166,069		$	—		$	—		$	357,088
Inter-segment revenue	—			—			369			—			(369		)	—
Total revenue	$	24,896		$	166,123		$	166,438		$	—		$	(369	)	$	357,088
Gross margin, from external customers	$	12,876		$	68,073		$	62,322		$	—		$	—		$	143,271
Inter-segment gross margin	(10		)	(361		)	371			—			—			—
Total gross margin	$	12,866		$	67,712		$	62,693		$	—		$	—		$	143,271
Gain on sale and exit of businesses	$	15,918		$	—		$	3,900		$	—		$	—		$	19,818
Business reorganization expenses (recovery) and impairment of long lived assets expense	$	1,006		$	669		$	2,678		$	1,314		$	—		$	5,667
EBITDA (loss) (a)	$	12,788		$	1,852		$	(798	)	$	(7,486	)	$	—		$	6,356
Depreciation and amortization	591			1,576			618			255			—			3,040
Intercompany interest income (expense), net	—			—			(394		)	394			—			—
Interest income (expense), net	(346		)	(152		)	(35		)	(9		)	—			(542		)
Income (loss) from continuing operations before income taxes	$	11,851		$	124		$	(1,845	)	$	(7,356	)	$	—		$	2,774

As of September 30, 2015
Accounts receivable, net	$	3,876		$	28,317		$	33,528		$	—		$	—		$	65,721
Long-lived assets, net of accumulated depreciation and amortization	$	64		$	7,010		$	1,969		$	749		$	—		$	9,792
Total assets	$	8,128		$	46,576		$	55,587		$	18,127		$	—		$	128,418



	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For The Three Months Ended September 30, 2014
Revenue, from external customers	$	13,036		$	66,990		$	69,252		$	—		$	—		$	149,278
Inter-segment revenue	11			—			68			—			(79		)	—
Total revenue	$	13,047		$	66,990		$	69,320		$	—		$	(79	)	$	149,278
Gross margin, from external customers	$	5,570		$	24,654		$	25,463		$	—		$	—		$	55,687
Inter-segment gross margin	3			(57		)	55			—			(1		)	—
Total gross margin	$	5,573		$	24,597		$	25,518		$	—		$	(1	)	$	55,687
Gain on sale and exit of businesses	$	—		$	—		$	—		$	—		$	—		$	—
Business reorganization expenses (recovery) and impairment of long lived assets expense	$	—		$	140		$	421		$	233		$	—		$	794
EBITDA (loss) (a)	$	33		$	250		$	(2,292	)	$	(1,461	)	$	—		$	(3,470	)
Depreciation and amortization	137			918			301			111			—			1,467
Intercompany interest income (expense), net	—			—			(131		)	131			—			—
Interest income (expense), net	(35		)	(74		)	3			(86		)	—			(192		)
Income (loss) from continuing operations before income taxes	$	(139	)	$	(742	)	$	(2,721	)	$	(1,527	)	$	—		$	(5,129	)

For The Nine Months Ended September 30, 2014
Revenue, from external customers	$	38,437		$	188,522		$	217,556		$	—		$	—		$	444,515
Inter-segment revenue	48			—			174			—			(222		)	—
Total revenue	$	38,485		$	188,522		$	217,730		$	—		$	(222	)	$	444,515
Gross margin, from external customers	$	15,464		$	70,083		$	84,041		$	—		$	—		$	169,588
Inter-segment gross margin	34			(125		)	90			—			1			—
Total gross margin	$	15,498		$	69,958		$	84,131		$	—		$	1		$	169,588
Gain on sale and exit of businesses	$	—		$	—		$	—		$	—		$	—		$	—
Business reorganization expenses (recovery) and impairment of long lived assets expense	$	93		$	1,255		$	444		$	234		$	—		$	2,026
EBITDA (loss) (a)	$	(326	)	$	(635	)	$	(491	)	$	(5,983	)	$	—		$	(7,435	)
Depreciation and amortization	360			2,465			1,006			411			—			4,242
Intercompany interest income (expense), net	—			—			(393		)	393			—			—
Interest income (expense), net	(35		)	(154		)	(9		)	(335		)	—			(533		)
Income (loss) from continuing operations before income taxes	$	(721	)	$	(3,254	)	$	(1,899	)	$	(6,336	)	$	—		$	(12,210	)

As of September 30, 2014
Accounts receivable, net	$	6,600		$	30,775		$	45,741		$	—		$	—		$	83,116
Long-lived assets, net of accumulated depreciation and amortization	$	1,084		$	9,674		$	2,654		$	642		$	—		$	14,054
Total assets	$	20,552		$	57,773		$	64,851		$	3,848		$	—		$	147,024

(a)

Securities and Exchange Commission ("SEC") Regulation S-K Item 229.10(e)1(ii)(A) defines EBITDA as earnings before interest, taxes, depreciation and amortization. EBITDA is presented to provide additional information to investors about the Company's operations on a basis consistent with the measures that the Company uses to manage its operations and evaluate its performance. Management also uses this measurement to evaluate working capital requirements. EBITDA should not be considered in isolation or as a substitute for operating income and net income prepared in accordance with U.S. GAAP or as a measure of the Company's profitability.

Geographic Data Reporting

A summary of revenues for the three and nine months ended September 30, 2015 and 2014 and long-lived assets and net assets by geographic area as of September 30, 2015 and 2014 were as follows:



Information by geographic region	United Kingdom		Australia		United States		Continental Europe		Other Asia Pacific		Other Americas		Total
For The Three Months Ended September 30, 2015
Revenue (a)	$	40,102	$	40,075	$	3,575	$	10,582	$	15,534	$	160	$	110,028
For The Three Months Ended September 30, 2014
Revenue (a)	$	45,959	$	50,556	$	12,849	$	23,293	$	16,434	$	187	$	149,278
For The Nine Months Ended September 30, 2015
Revenue (a)	$	118,083	$	120,457	$	24,424	$	47,986	$	45,666	$	472	$	357,088
For The Nine Months Ended September 30, 2014
Revenue (a)	$	139,348	$	142,141	$	37,836	$	78,208	$	46,381	$	601	$	444,515
As of September 30, 2015
Long-lived assets, net of accumulated depreciation and amortization (b)	$	1,866	$	4,123	$	821	$	95	$	2,887	$	—	$	9,792
Net assets	$	15,421	$	9,012	$	17,003	$	9,067	$	13,554	$	8	$	64,065
As of September 30, 2014
Long-lived assets, net of accumulated depreciation and amortization (b)	$	2,269	$	6,306	$	1,707	$	378	$	3,367	$	27	$	14,054
Net assets	$	15,072	$	15,949	$	8,630	$	8,558	$	9,995	$	83	$	58,287

(a) Revenue by geographic region disclosed above is net of any inter-segment revenue and, therefore, represents only revenue from external customers according to the location of the operating subsidiary.

(b) Comprised of property and equipment and intangibles. Corporate assets are included in the United States.

- 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.

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

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-Name Accounting Standards Codification

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+ Details

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Credit Agreement with National Bank Australia Bank Limited On October 30, 2015, certain Australian and New Zealand subsidiaries of the Company entered into a series of facility agreements (collectively, the "NAB Facility Agreement") with National Australia Bank Limited and Bank of New Zealand (collectively, "NAB"). The NAB Facility Agreement provides three tranches: (1) an invoice discounting facility of up to $17,545 (AUD25,000) ("Tranche A") for an Australian subsidiary of the Company, the availability under which facility is based on an agreed percentage of eligible accounts receivable of which a maximum of $2,807 (AUD4,000) may be used to support working capital requirements of the Company’s operations in China, Hong Kong and Singapore; (2) an invoice discounting facility of up to $3,199 (NZD5,000) ("Tranche B") for a New Zealand subsidiary of the Company, the availability under which facility is based on an agreed percentage of eligible accounts receivable; and (3) a financial guarantee facility of up to $2,105 (AUD3,000) ("Tranche C") which may be split between the Australian and New Zealand subsidiaries. Tranche A and Tranche B do not have a stated maturity date and can be terminated upon 90 days written notice. Tranche C has a three year stated maturity date. Borrowings under Tranche A may be made with an interest rate based on the Australian Lending Indicator Rate (as defined in the NAB Facility Agreement) plus a margin of 1.50% per annum. Borrowings under Tranche B may be made with an interest rate based on the New Zealand Lending Indicator Rate (as defined in the NAB Facility Agreement). Each of Tranche A and Tranche B requires the payment of an annual minimum purchase charge of $75 and $15, respectively. Borrowings under Tranche C may be made incurring a fee equal to 1.50% per annum of the face value of the financial guarantee requested plus 0.30% per annum of the Tranche C facility. Amounts owing under the NAB Facility Agreement are secured by substantially all of the assets of the Australian subsidiary and the New Zealand subsidiary (collectively, the "Obligors"). The NAB Facility Agreement contains various restrictions and covenants applicable to the Obligors, including: (a) a requirement that the Obligors maintain (1) a minimum Fixed Charge Coverage Ratio (as defined in the NAB Facility Agreement) of 1.25x initially and 1.5x at all other testing dates thereafter; and (2) a minimum Receivables Ratio (as defined by the NAB Facility Agreement) of 1.20x.

DISCONTINUED OPERATIONS (Tables)

9 Months Ended

Sep. 30, 2015

Discontinued Operations and Disposal Groups [Abstract]

Disposal Groups, Including Discontinued Operations

The carrying amounts of the classes of assets and liabilities from the Legal eDiscovery business and Sweden operations included in discontinued operations were as follows:



	September 30, 2015						December 31, 2014
	eDiscovery		Sweden		Total		eDiscovery		Sweden		Total
Total assets	$	96	$	65	$	161	$	1,156	$	93	$	1,249
Total liabilities	$	1,978	$	47	$	2,025	$	3,297	$	215	$	3,512

Reported results for the discontinued operations by period were as follows:



	Three Months Ended September 30, 2015									Three Months Ended September 30, 2014
	eDiscovery			Sweden			Total			eDiscovery			Sweden			Total
Revenue	$	—		$	11		$	11		$	13,812		$	214		$	14,026
Gross margin	124			11			135			2,007			55			2,062
Reorganization expenses	155			—			155			555			408			963
Operating income (loss), excluding gain (loss) from sale of business	(98		)	1			(97		)	(1,957		)	(713		)	(2,670		)
Other non-operating income (loss), including interest	—			—			—			(2		)	(11		)	(13		)
Gain (loss) from sale and liquidation of discontinued operations (1)	44			(2		)	42			—			—			—
Income (loss) from discontinued operations before income taxes	(54		)	(1		)	(55		)	(1,959		)	(724		)	(2,683		)
Provision (benefit) for income taxes	—			—			—			(235		)	—			(235		)
Income (loss) from discontinued operations	$	(54	)	$	(1	)	$	(55	)	$	(1,724	)	$	(724	)	$	(2,448	)



	Nine Months Ended September 30, 2015									Nine Months Ended September 30, 2014
	eDiscovery			Sweden			Total			eDiscovery			Sweden			Total
Revenue	$	(1	)	$	17		$	16		$	46,513		$	1,502		$	48,015
Gross margin	21			17			38			7,647			855			8,502
Reorganization expenses	511			(29		)	482			555			408			963
Operating income (loss), excluding gain (loss) from sale of business	(593		)	18			(575		)	(2,452		)	(1,088		)	(3,540		)
Other non-operating income (loss), including interest	(8		)	—			(8		)	(8		)	(32		)	(40		)
Gain (loss) from sale and liquidation of discontinued operations (1)	138			1,272			1,410			—			—			—
Income (loss) from discontinued operations before income taxes	(463		)	1,290			827			(2,460		)	(1,120		)	(3,580		)
Provision (benefit) for income taxes	(37		)	—			(37		)	110			—			110
Income (loss) from discontinued operations	$	(426	)	$	1,290		$	864		$	(2,570	)	$	(1,120	)	$	(3,690	)

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

+ Details

REVENUE, DIRECT COSTS AND GROSS MARGIN (Tables)

9 Months Ended

Sep. 30, 2015

Revenue, Direct Costs and Gross Margin [Abstract]

Revenue, direct costs and gross margin

The Company’s revenue, direct costs and gross margin were as follows:



	Three Months Ended September 30, 2015
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	70,810	$	30,263	$	8,955	$	110,028
Direct costs (1)	61,562		867		2,454		64,883
Gross margin	$	9,248	$	29,396	$	6,501	$	45,145

	Three Months Ended September 30, 2014
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	106,981	$	31,713	$	10,584	$	149,278
Direct costs (1)	90,594		736		2,261		93,591
Gross margin	$	16,387	$	30,977	$	8,323	$	55,687



	Nine Months Ended September 30, 2015
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	237,778	$	90,242	$	29,068	$	357,088
Direct costs (1)	204,279		2,049		7,489		213,817
Gross margin	$	33,499	$	88,193	$	21,579	$	143,271

	Nine Months Ended September 30, 2014
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	312,591	$	96,134	$	35,790	$	444,515
Direct costs (1)	264,982		1,893		8,052		274,927
Gross margin	$	47,609	$	94,241	$	27,738	$	169,588

(1)

STOCK-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 30, 2015

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of share-based compensation, restricted stock quantity and vesting conditions

A summary of the quantity and vesting conditions for stock-based awards granted to the Company's employees for the nine months ended September 30, 2015 was as follows:



Vesting conditions	Number of Shares of Restricted Stock Granted	Number of Restricted Stock Units Granted	Total
Performance and service conditions (1)	590,100	105,400	695,500
Vest 100% 18 months after the grant date with service conditions only	150,000	—	150,000
Vest 100% 18 months after the grant date with market and service conditions (2)	350,000	—	350,000
Immediately vested	400	100	500
Total shares of stock award granted	1,090,500	105,500	1,196,000


(1)	As a result of the June 15, 2015 change in control event all unvested grants of restricted stock and restricted stock units became fully vested.

(2)

Schedule of stock-based compensation expense

For the three and nine months ended September 30, 2015 and 2014, the Company’s stock-based compensation expense related to stock options, restricted stock and restricted stock units was as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2014		2015		2014
Stock options	$	—	$	—	$	—	$	85
Restricted stock	138		93		2,998		567
Restricted stock units	65		12		963		255
Total	$	203	$	105	$	3,961	$	907

Changes in stock options

Changes in the Company’s stock options for the nine months ended September 30, 2015 and 2014 were as follows:



	Nine Months Ended September 30,
	2015				2014
	Number of Options		Weighted Average Exercise Price per Share		Number of Options		Weighted Average Exercise Price per Share
Options outstanding at January 1,	756,800		$	8.78	800,350		$	9.15
Expired/forfeited	(133,300	)	13.78		(43,550	)	15.50
Options outstanding at September 30,	623,500		7.72		756,800		8.78
Options exercisable at September 30,	623,500		$	7.72	756,800		$	8.78

Changes in restricted stock

Changes in the Company’s restricted stock for the nine months ended September 30, 2015 and 2014 were as follows:



	Nine Months Ended September 30,
	2015				2014
	Number of Shares of Restricted Stock		Weighted Average Grant Date Fair Value		Number of Shares of Restricted Stock		Weighted Average Grant Date Fair Value
Unvested restricted stock at January 1,	803,999		$	3.00	997,802		$	3.00
Granted	1,090,500		2.12		6,400		3.80
Vested	(1,204,798	)	2.90		(172,284	)	5.27
Forfeited	(189,701	)	3.14		(448,687	)	2.31
Unvested restricted stock at September 30,	500,000		$	1.27	383,231		$	2.80

Changes in restricted stock units

Changes in the Company’s restricted stock units for the nine months ended September 30, 2015 and 2014 were as follows:



	Nine Months Ended September 30,
	2015				2014
	Number of Restricted Stock Units		Weighted Average Grant-Date Fair Value		Number of Restricted Stock Units		Weighted Average Grant-Date Fair Value
Unvested restricted stock units at January 1,	119,940		$	3.57	115,869		$	3.65
Granted	349,742		2.47		50,259		3.88
Vested	(427,182	)	2.71		(82,022	)	4.18
Forfeited	(42,500	)	3.21		(48,160	)	2.42
Unvested restricted stock units at September 30,	—		$	—	35,946		$	4.40

Schedule of expenses and contributions for the prior years' employer-matching liability for the 401(k) plan

For the three and nine months ended September 30, 2015 and 2014, the Company’s current year expenses and contributions to satisfy the prior years’ employer-matching liability for the 401(k) plan were as follows:



	Three Months Ended				Nine Months Ended
	September 30,				September 30,
($ in thousands, except otherwise stated)	2015		2014		2015		2014
Expense recognized for the 401(k) plan	$	32	$	112	$	159	$	431
Contributions to satisfy prior years' employer-matching liability
Number of shares of the Company's common stock issued (in thousands)	—		—		116		118
Market value per share of the Company's common stock on contribution date (in dollars)	$	—	$	—	$	2.71	$	3.65
Non-cash contribution made for employer matching liability	$	—	$	—	$	314	$	430

EARNINGS (LOSS) PER SHARE (Tables)

9 Months Ended

Sep. 30, 2015

Earnings Per Share [Abstract]

Schedule of earnings per share, basic and diluted

A reconciliation of the numerators and denominators of the basic and diluted earnings (loss) per share calculations for the three and nine months ended September 30, 2015 and 2014 were as follows:



	Three Months Ended September 30,						Nine Months Ended September 30,
	2015			2014			2015		2014
Earnings (loss) per share ("EPS"):
EPS - basic and diluted:
Income (loss) from continuing operations	$	(0.06	)	$	(0.14	)	$	0.12	$	(0.38	)
Income (loss) from discontinued operations	—			(0.07		)	0.03		(0.11		)
Net income (loss)	$	(0.06	)	$	(0.21	)	$	0.15	$	(0.49	)
EPS numerator - basic and diluted:
Income (loss) from continuing operations	$	(2,029	)	$	(4,571	)	$	4,091	$	(12,247	)
Income (loss) from discontinued operations	(55		)	(2,448		)	864		(3,690		)
Net income (loss)	$	(2,084	)	$	(7,019	)	$	4,955	$	(15,937	)
EPS denominator (in thousands):
Weighted average common stock outstanding - basic	34,687			32,910			33,784		32,769
Common stock equivalents: stock options and other stock-based awards (a)	—			—			11		—
Weighted average number of common stock outstanding - diluted	34,687			32,910			33,795		32,769

(a)

Schedule of antidilutive securities excluded from computation of earnings per share



	Three Months Ended		Nine Months Ended
	September 30,		September 30,
	2015	2014	2015	2014
Unvested restricted stock	150,000	383,231	—	383,231
Unvested restricted stock units	—	35,946	—	35,946
Stock options	623,500	756,800	623,500	756,800
Total	773,500	1,175,977	623,500	1,175,977

RESTRICTED CASH (Tables)

9 Months Ended

Sep. 30, 2015

Restricted Cash and Investments [Abstract]

Schedule of restricted cash and cash equivalents

A summary of the Company’s restricted cash included in the accompanying Condensed Consolidated Balance Sheets as of September 30, 2015 and December 31, 2014 was as follows:



	September 30, 2015		December 31, 2014
Included under the caption "Prepaid and other":
Client guarantees	$	77	$	52
Other	114		123
Total amount under the caption "Prepaid and other"	$	191	$	175
Included under the caption "Other assets":
Collateral accounts	$	228	$	618
Rental deposits	493		802
Total amount under the caption "Other assets"	$	721	$	1,420
Total restricted cash	$	912	$	1,595

PROTPERTY AND EQUIPMENT, NET (Tables)

9 Months Ended

Sep. 30, 2015

Property, Plant and Equipment, Net [Abstract]

Property, plant and equipment

As of September 30, 2015 and December 31, 2014, property and equipment, net, was as follows:



	September 30, 2015		December 31, 2014
Computer equipment	$	5,982	$	8,806
Furniture and equipment	3,116		5,352
Capitalized software costs	17,437		25,228
Leasehold improvements	15,170		21,368
	41,705		60,754
Less: accumulated depreciation and amortization	33,898		50,914
Property and equipment, net	$	7,807	$	9,840

Schedule of capital leased obligations

A summary of the Company’s equipment acquired under capital lease agreements were as follows:



	September 30, 2015		December 31, 2014
Capital lease obligation, current	$	59	$	77
Capital lease obligation, non-current	$	240	$	348

GOODWILL (Tables)

9 Months Ended

Sep. 30, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of goodwill

The goodwill related to the earn-out payment made in 2010 for the Company’s 2007 acquisition of the businesses of Tong Zhi (Beijing) Consulting Service Ltd and Guangzhou Dong Li Consulting Service Ltd.



	Carrying Value
	2015
Goodwill, January 1,	$	2,028
Currency translation	(49		)
Goodwill, September 30,	$	1,979

BUSINESS REORGANIZATION EXPENSES (Tables)

9 Months Ended

Sep. 30, 2015

Restructuring and Related Activities [Abstract]

Business reorganization expenses

Business reorganization expenses for the three and nine months ended September 30, 2015 and 2014 by plan were as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2014		2015		2014
Previous Plans	$	1,596	$	794	$	3,752	$	2,026
2015 Exit Plan	668		—		1,830		—
Total reorganization expenses in continuing operations	$	2,264	$	794	$	5,582	$	2,026

Changes in accrued business reorganization expenses

Changes in the accrued business reorganization expenses for the nine months ended September 30, 2015 were as follows:



For The Nine Months Ended September 30, 2015	December 31, 2014		Changes in Estimate		Additional Charges		Payments			September 30, 2015
Lease termination payments	$	1,992	$	466	$	2,116	$	(1,238	)	$	3,336
Employee termination benefits	1,772		—		2,153		(2,301		)	1,624
Other associated costs	—		—		847		(661		)	186
Total	$	3,764	$	466	$	5,116	$	(4,200	)	$	5,146

COMMITMENTS AND CONTINGENCIES (Tables)

9 Months Ended

Sep. 30, 2015

Commitments and Contingencies Disclosure [Abstract]

Schedule of asset retirement obligations

The Company’s asset retirement obligations that are included in the Condensed Consolidated Balance Sheets as of September 30, 2015 and December 31, 2014 were as follows:



	September 30, 2015		December 31, 2014
Total asset retirement obligations	$	2,165	$	2,461

CREDIT AGREEMENTS (Tables)

9 Months Ended

Sep. 30, 2015

Lloyds

Line of Credit Facility [Line Items]

Schedule of Line of Credit Facilities

The details of the Lloyds Agreement as of September 30, 2015 were as follows:



	September 30, 2015
Borrowing capacity	$	9,118
Less: outstanding borrowing	—
Additional borrowing availability	$	9,118
Interest rates on outstanding borrowing	2.25		%

Westpac Bank

Line of Credit Facility [Line Items]

Schedule of Line of Credit Facilities

The details of the Westpac Facility Agreement as of September 30, 2015 were as follows:



	September 30, 2015
Tranche A:
Borrowing capacity	$	7,018
Less: outstanding borrowing	(34		)
Additional borrowing availability	$	6,984
Interest rates on outstanding borrowing	4.19		%
Tranche B:
Borrowing capacity	$	1,280
Less: outstanding borrowing	—
Additional borrowing availability	$	1,280
Interest rates on outstanding borrowing	7.78		%
Tranche C:
Financial guarantee capacity	$	3,509
Less: outstanding financial guarantee requested	(2,157		)
Additional availability for financial guarantee	$	1,352
Interest rates on financial guarantee requested	2.10		%

ACCUMUATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

9 Months Ended

Sep. 30, 2015

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss)

Accumulated other comprehensive income (loss), net of tax, consisted of the following:



	September 30,		December 31,
	2015		2014
Foreign currency translation adjustments	$	10,038	$	13,485
Pension plan obligations	104		128
Accumulated other comprehensive income (loss)	$	10,142	$	13,613

SEGMENT AND GEOGRAPHIC DATA (Tables)

9 Months Ended

Sep. 30, 2015

Segment Reporting [Abstract]

Schedule of segment reporting information



	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Elimination			Total
For The Three Months Ended September 30, 2015
Revenue, from external customers	$	3,735		$	55,609		$	50,684		$	—		$	—		$	110,028
Inter-segment revenue	—			—			123			—			(123		)	—
Total revenue	$	3,735		$	55,609		$	50,807		$	—		$	(123	)	$	110,028
Gross margin, from external customers	$	3,176		$	23,376		$	18,593		$	—		$	—		$	45,145
Inter-segment gross margin	(3		)	(122		)	125			—			—			—
Total gross margin	$	3,173		$	23,254		$	18,718		$	—		$	—		$	45,145
Gain on sale and exit of businesses	$	(20	)	$	—		$	(167	)	$	—		$	—		$	(187	)
Business reorganization expenses (recovery) and impairment of long lived assets expense	$	589		$	336		$	1,278		$	61		$	—		$	2,264
EBITDA (loss) (a)	$	(1,029	)	$	1,680		$	(2,094	)	$	(1,186	)	$	—		$	(2,629	)
Depreciation and amortization	383			333			171			68			—			955
Intercompany interest income (expense), net	—			—			(125		)	125			—			—
Interest income (expense), net	—			(68		)	(20		)	(5		)	—			(93		)
Income (loss) from continuing operations before income taxes	$	(1,412	)	$	1,279		$	(2,410	)	$	(1,134	)	$	—		$	(3,677	)

For The Nine Months Ended September 30, 2015
Revenue, from external customers	$	24,896		$	166,123		$	166,069		$	—		$	—		$	357,088
Inter-segment revenue	—			—			369			—			(369		)	—
Total revenue	$	24,896		$	166,123		$	166,438		$	—		$	(369	)	$	357,088
Gross margin, from external customers	$	12,876		$	68,073		$	62,322		$	—		$	—		$	143,271
Inter-segment gross margin	(10		)	(361		)	371			—			—			—
Total gross margin	$	12,866		$	67,712		$	62,693		$	—		$	—		$	143,271
Gain on sale and exit of businesses	$	15,918		$	—		$	3,900		$	—		$	—		$	19,818
Business reorganization expenses (recovery) and impairment of long lived assets expense	$	1,006		$	669		$	2,678		$	1,314		$	—		$	5,667
EBITDA (loss) (a)	$	12,788		$	1,852		$	(798	)	$	(7,486	)	$	—		$	6,356
Depreciation and amortization	591			1,576			618			255			—			3,040
Intercompany interest income (expense), net	—			—			(394		)	394			—			—
Interest income (expense), net	(346		)	(152		)	(35		)	(9		)	—			(542		)
Income (loss) from continuing operations before income taxes	$	11,851		$	124		$	(1,845	)	$	(7,356	)	$	—		$	2,774

As of September 30, 2015
Accounts receivable, net	$	3,876		$	28,317		$	33,528		$	—		$	—		$	65,721
Long-lived assets, net of accumulated depreciation and amortization	$	64		$	7,010		$	1,969		$	749		$	—		$	9,792
Total assets	$	8,128		$	46,576		$	55,587		$	18,127		$	—		$	128,418



	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For The Three Months Ended September 30, 2014
Revenue, from external customers	$	13,036		$	66,990		$	69,252		$	—		$	—		$	149,278
Inter-segment revenue	11			—			68			—			(79		)	—
Total revenue	$	13,047		$	66,990		$	69,320		$	—		$	(79	)	$	149,278
Gross margin, from external customers	$	5,570		$	24,654		$	25,463		$	—		$	—		$	55,687
Inter-segment gross margin	3			(57		)	55			—			(1		)	—
Total gross margin	$	5,573		$	24,597		$	25,518		$	—		$	(1	)	$	55,687
Gain on sale and exit of businesses	$	—		$	—		$	—		$	—		$	—		$	—
Business reorganization expenses (recovery) and impairment of long lived assets expense	$	—		$	140		$	421		$	233		$	—		$	794
EBITDA (loss) (a)	$	33		$	250		$	(2,292	)	$	(1,461	)	$	—		$	(3,470	)
Depreciation and amortization	137			918			301			111			—			1,467
Intercompany interest income (expense), net	—			—			(131		)	131			—			—
Interest income (expense), net	(35		)	(74		)	3			(86		)	—			(192		)
Income (loss) from continuing operations before income taxes	$	(139	)	$	(742	)	$	(2,721	)	$	(1,527	)	$	—		$	(5,129	)

For The Nine Months Ended September 30, 2014
Revenue, from external customers	$	38,437		$	188,522		$	217,556		$	—		$	—		$	444,515
Inter-segment revenue	48			—			174			—			(222		)	—
Total revenue	$	38,485		$	188,522		$	217,730		$	—		$	(222	)	$	444,515
Gross margin, from external customers	$	15,464		$	70,083		$	84,041		$	—		$	—		$	169,588
Inter-segment gross margin	34			(125		)	90			—			1			—
Total gross margin	$	15,498		$	69,958		$	84,131		$	—		$	1		$	169,588
Gain on sale and exit of businesses	$	—		$	—		$	—		$	—		$	—		$	—
Business reorganization expenses (recovery) and impairment of long lived assets expense	$	93		$	1,255		$	444		$	234		$	—		$	2,026
EBITDA (loss) (a)	$	(326	)	$	(635	)	$	(491	)	$	(5,983	)	$	—		$	(7,435	)
Depreciation and amortization	360			2,465			1,006			411			—			4,242
Intercompany interest income (expense), net	—			—			(393		)	393			—			—
Interest income (expense), net	(35		)	(154		)	(9		)	(335		)	—			(533		)
Income (loss) from continuing operations before income taxes	$	(721	)	$	(3,254	)	$	(1,899	)	$	(6,336	)	$	—		$	(12,210	)

As of September 30, 2014
Accounts receivable, net	$	6,600		$	30,775		$	45,741		$	—		$	—		$	83,116
Long-lived assets, net of accumulated depreciation and amortization	$	1,084		$	9,674		$	2,654		$	642		$	—		$	14,054
Total assets	$	20,552		$	57,773		$	64,851		$	3,848		$	—		$	147,024

(a)

Revenue and long-lived assets by geographic area

A summary of revenues for the three and nine months ended September 30, 2015 and 2014 and long-lived assets and net assets by geographic area as of September 30, 2015 and 2014 were as follows:



Information by geographic region	United Kingdom		Australia		United States		Continental Europe		Other Asia Pacific		Other Americas		Total
For The Three Months Ended September 30, 2015
Revenue (a)	$	40,102	$	40,075	$	3,575	$	10,582	$	15,534	$	160	$	110,028
For The Three Months Ended September 30, 2014
Revenue (a)	$	45,959	$	50,556	$	12,849	$	23,293	$	16,434	$	187	$	149,278
For The Nine Months Ended September 30, 2015
Revenue (a)	$	118,083	$	120,457	$	24,424	$	47,986	$	45,666	$	472	$	357,088
For The Nine Months Ended September 30, 2014
Revenue (a)	$	139,348	$	142,141	$	37,836	$	78,208	$	46,381	$	601	$	444,515
As of September 30, 2015
Long-lived assets, net of accumulated depreciation and amortization (b)	$	1,866	$	4,123	$	821	$	95	$	2,887	$	—	$	9,792
Net assets	$	15,421	$	9,012	$	17,003	$	9,067	$	13,554	$	8	$	64,065
As of September 30, 2014
Long-lived assets, net of accumulated depreciation and amortization (b)	$	2,269	$	6,306	$	1,707	$	378	$	3,367	$	27	$	14,054
Net assets	$	15,072	$	15,949	$	8,630	$	8,558	$	9,995	$	83	$	58,287

(b) Comprised of property and equipment and intangibles. Corporate assets are included in the United States.

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References+ Details

DESCRIPTION OF BUSINESS (Details)	9 Months Ended
DESCRIPTION OF BUSINESS (Details)	Sep. 30, 2015 segments countries
Description of Business [Abstract]
Number of Countries in which Entity Operates	12
Number of Reportable Segments	3

DIVESTITURES (Details) (USD $)	3 Months Ended		9 Months Ended		0 Months Ended	3 Months Ended		9 Months Ended		0 Months Ended		9 Months Ended	3 Months Ended	9 Months Ended	3 Months Ended	9 Months Ended
DIVESTITURES (Details) (USD $)	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Jun. 15, 2015 Hudson Information Technology (US) Business	Sep. 30, 2015 Hudson Information Technology (US) Business	Sep. 30, 2014 Hudson Information Technology (US) Business	Sep. 30, 2015 Hudson Information Technology (US) Business	Sep. 30, 2014 Hudson Information Technology (US) Business	May 07, 2015 Netherlands Business Sale	May 07, 2015 Netherlands Business Sale Foreign Currency Gain (Loss)	Sep. 30, 2015 Netherlands Business Sale Foreign Currency Gain (Loss)	Sep. 30, 2015 Reclassification out of Accumulated Other Comprehensive Income	Sep. 30, 2015 Reclassification out of Accumulated Other Comprehensive Income	Sep. 30, 2015 Reclassification out of Accumulated Other Comprehensive Income Exit of Business in Central and Eastern Europe	Sep. 30, 2015 Reclassification out of Accumulated Other Comprehensive Income Exit of Business in Central and Eastern Europe
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from divestiture of businesses					$ 16,977,000					$ 9,029,000
Pre-tax Gain (loss)	0	328,000	373,000	1,138,000		0	711,000	(130,000)	1,889,000
Pre-tax gain on sale and exit of businesses					15,918,000
Income tax on gain from sale of business					11,000					0
Proceeds From Divestiture of Business, Cash Retained										1,135,000
Gain on sale of businesses			21,228,000	0						2,841,000	(2,759,000)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment from AOCI, Realized upon Sale or Liquidation, before Tax												$ (2,799,000)	$ (169,000)	$ (468,000)	$ 4,000	$ 1,190,000

- Definition

Amount before tax of reclassification adjustment from accumulated other comprehensive income for translation gain (loss) realized upon the sale or liquidation of an investment in a foreign entity and foreign currency hedges that are designated and qualified as hedging instruments for hedges of the foreign currency exposure of a net investment in a foreign operation.

+ References+ Details

DISCONTINUED OPERATIONS - Balance Sheet Disclosures (Details) (Discontinued Operations, USD $) In Thousands, unless otherwise specified	Sep. 30, 2015	Dec. 31, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total assets	$ 161	$ 1,249
Total liabilities	2,025	3,512
eDiscovery
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total assets	96	1,156
Total liabilities	1,978	3,297
Sweden
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total assets	65	93
Total liabilities	$ 47	$ 215

DISCONTINUED OPERATIONS - Income Statement Disclosures (Details) (Discontinued Operations, USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue	$ 11	$ 14,026	$ 16	$ 48,015
Gross margin	135	2,062	38	8,502
Reorganization expenses	155	963	482	963
Operating income (loss), excluding gain (loss) from sale of business	(97)	(2,670)	(575)	(3,540)
Other non-operating income (loss), including interest	0	(13)	(8)	(40)
Gain (loss) from sale and liquidation of discontinued operations (1)	42	0	1,410	0
Income (loss) from discontinued operations before income taxes	(55)	(2,683)	827	(3,580)
Provision (benefit) for income taxes	0	(235)	(37)	110
Income (loss) from discontinued operations	(55)	(2,448)	864	(3,690)
eDiscovery
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue	0	13,812	(1)	46,513
Gross margin	124	2,007	21	7,647
Reorganization expenses	155	555	511	555
Operating income (loss), excluding gain (loss) from sale of business	(98)	(1,957)	(593)	(2,452)
Other non-operating income (loss), including interest	0	(2)	(8)	(8)
Gain (loss) from sale and liquidation of discontinued operations (1)	44	0	138	0
Income (loss) from discontinued operations before income taxes	(54)	(1,959)	(463)	(2,460)
Provision (benefit) for income taxes	0	(235)	(37)	110
Income (loss) from discontinued operations	(54)	(1,724)	(426)	(2,570)
Sweden
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue	11	214	17	1,502
Gross margin	11	55	17	855
Reorganization expenses	0	408	(29)	408
Operating income (loss), excluding gain (loss) from sale of business	1	(713)	18	(1,088)
Other non-operating income (loss), including interest	0	(11)	0	(32)
Gain (loss) from sale and liquidation of discontinued operations (1)	(2)	0	1,272	0
Income (loss) from discontinued operations before income taxes	(1)	(724)	1,290	(1,120)
Provision (benefit) for income taxes	0	0	0	0
Income (loss) from discontinued operations	$ (1)	$ (724)	$ 1,290	$ (1,120)

REVENUE, DIRECT COSTS AND GROSS MARGIN Revenue, Direct Costs and Gross Margin (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Revenue Direct Costs And Gross Margin Line Items [Line Items]
Revenue	$ 110,028	$ 149,278	$ 357,088	$ 444,515
Direct costs	64,883	93,591	213,817	274,927
Gross margin	45,145	55,687	143,271	169,588
Temporary Contracting
Revenue Direct Costs And Gross Margin Line Items [Line Items]
Revenue	70,810	106,981	237,778	312,591
Direct costs	61,562	90,594	204,279	264,982
Gross margin	9,248	16,387	33,499	47,609
Permanent Recruitment
Revenue Direct Costs And Gross Margin Line Items [Line Items]
Revenue	30,263	31,713	90,242	96,134
Direct costs	867	736	2,049	1,893
Gross margin	29,396	30,977	88,193	94,241
Other
Revenue Direct Costs And Gross Margin Line Items [Line Items]
Revenue	8,955	10,584	29,068	35,790
Direct costs	2,454	2,261	7,489	8,052
Gross margin	$ 6,501	$ 8,323	$ 21,579	$ 27,738

STOCK-BASED COMPENSATION Stock-Based Compensation (Details) (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock reserved for issuance to participants	1,041,534		1,041,534
Accelerated compensation cost			$ 2,541
Performance and service conditions			695,500
Vest 100% 18 months after the grant date with service conditions only			150,000
Vest 100% 18 months after the grant date with market and service conditions (2)			350,000
Immediately vested					500
Total shares of stock award granted			1,196,000
Share-based compensation arrangement award vesting period			5 years
Stock-based compensation	203	105	3,961	907
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	0	0	0	85
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance and service conditions			590,100
Vest 100% 18 months after the grant date with service conditions only			150,000
Vest 100% 18 months after the grant date with market and service conditions (2)			350,000
Immediately vested					400
Total shares of stock award granted			1,090,500
Share-based compensation arrangement award vesting period			18 months
Award vesting percent			100.00%
Granted, Number of share of restricted stock (shares)			1,090,500	6,400
Stock-based compensation	138	93	2,998	567
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance and service conditions			105,400
Vest 100% 18 months after the grant date with service conditions only			0
Vest 100% 18 months after the grant date with market and service conditions (2)			0
Immediately vested					100
Total shares of stock award granted			105,500
Share-based compensation arrangement award vesting period			18 months
Award vesting percent			100.00%
Granted, Number of share of restricted stock (shares)			349,742	50,259
Stock-based compensation	$ 65	$ 12	$ 963	$ 255
Non-Employee Director \| Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of share of restricted stock (shares)			244,242
Exercise Price Range One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price (usd per share)	$ 3.50		$ 3.50
Award vesting percent			0.00%
Exercise Price Range Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price (usd per share)	$ 3.50		$ 3.50
Award vesting percent			25.00%
Exercise Price Range Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price (usd per share)	$ 4.25		$ 4.25
Award vesting percent			50.00%
Exercise Price Range Four [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price (usd per share)	$ 5.00		$ 5.00
Award vesting percent			75.00%
Exercise Price Range Five [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price (usd per share)	$ 6.00		$ 6.00
Award vesting percent			100.00%

STOCK-BASED COMPENSATION Stock options activity (Details) (Stock options, USD $)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Stock options
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options outstanding, Number of Options, At the Beginning of the Year (shares)	756,800	800,350
Expired, number of options (shares)	(133,300)	(43,550)
Options outstanding, Number of Options, At the End of the Period (shares)	623,500	756,800
Options exercisable, Number of Options, At the End of the Period (shares)	623,500	756,800
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Options outstanding, weighted average exercise price per share, At the Beginning of the Year (usd per share)	$ 8.78	$ 9.15
Expired, weighted average exercise price per share (usd per share)	$ 13.78	$ 15.50
Options outstanding, weighted average exercise price per share, At the End of the Period (usd per share)	$ 7.72	$ 8.78
Options exercisable, weighted average exercise price per share, At the End of the Period (usd per share)	$ 7.72	$ 8.78

STOCK-BASED COMPENSATION Restricted stock (Details) (Restricted stock, USD $) In Thousands, except Share data, unless otherwise specified	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total compensation cost not yet recognized	$ 478
Weighted average service period	1 year 4 months 17 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Non-vested restricted stock (units), number of shares of restricted stock (unit), At the Beginning of the Year (shares)	803,999	997,802
Granted, Number of share of restricted stock (shares)	1,090,500	6,400
Vested, number of share of restricted stock (shares)	(1,204,798)	(172,284)
Forfeited, number of share of restricted stock (shares)	(189,701)	(448,687)
Non-vested restricted stock (units), number of shares of restricted stock (unit), At the End of the Period (shares)	500,000	383,231
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Non-vested restricted stock (units), weighted average grant date fair value, At the Beginning of the Year (usd per share)	$ 3.00	$ 3.00
Granted, weighted average grant date fair value (usd per share)	$ 2.12	$ 3.80
Vested, weighted average grant date fair value (usd per share)	$ 2.90	$ 5.27
Forfeited, weighted average grant date fair value (usd per share)	$ 3.14	$ 2.31
Non-vested restricted stock (units), weighted average grant date fair value, At the End of the Period (usd per share)	$ 1.27	$ 2.80

STOCK-BASED COMPENSATION Restricted stock units (Details) (Restricted stock units, USD $)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Non-vested restricted stock (units), number of shares of restricted stock (unit), At the Beginning of the Year (shares)	119,940	115,869
Granted, Number of share of restricted stock (shares)	349,742	50,259
Vested, number of share of restricted stock (shares)	(427,182)	(82,022)
Forfeited, number of share of restricted stock (shares)	(42,500)	(48,160)
Non-vested restricted stock (units), number of shares of restricted stock (unit), At the End of the Period (shares)	0	35,946
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Non-vested restricted stock (units), weighted average grant date fair value, At the Beginning of the Year (usd per share)	$ 3.57	$ 3.65
Granted, weighted average grant date fair value (usd per share)	$ 2.47	$ 3.88
Vested, weighted average grant date fair value (usd per share)	$ 2.71	$ 4.18
Forfeited, weighted average grant date fair value (usd per share)	$ 3.21	$ 2.42
Non-vested restricted stock (units), weighted average grant date fair value, At the End of the Period (usd per share)	$ 0.00	$ 4.40

STOCK-BASED COMPENSATION Defined contribution plan and non-cash employer-matching contributions (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Discolusre of Defined Contribution Plan Related Costs, Share-based Payments [Abstract]
Defined contribution pan, maximum annual contribution per employee percent			15.00%
Defined contribution plan, employer matching contribution percent			3.00%
Expense recognized for the 401(k) plan	$ 32	$ 112	$ 159	$ 431
Number of shares of the Company's common stock issued (in thousands)	0	0	116	118
Market value per share of the Company's common stock on contribution date (in dollars)	$ 0.00	$ 0.00	$ 2.71	$ 3.65
Non-cash contribution made for employer matching liability	$ 0	$ 0	$ 314	$ 430

INCOME TAXES (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Tax open years subject to examination [Line Items]
Income tax benefit (provision)			$ (1,317)	$ 37
Pre-tax income (loss)	(3,677)	(5,129)	2,774	(12,210)
Effective income tax rate			(47.50%)	(0.30%)
U.S. Federal statutory rate			35.00%
Unrecognized tax benefits	2,330		2,330		2,397
Accrued interest and penalties	555		555		554
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense			53	(165)
U.S. Federal [Member]
Tax open years subject to examination [Line Items]
Open Tax Year			2012
Other U.S. state and local juristictions [Member]
Tax open years subject to examination [Line Items]
Open Tax Year			2011
United Kingdon
Tax open years subject to examination [Line Items]
Open Tax Year			2013
Australia
Tax open years subject to examination [Line Items]
Open Tax Year			2011
Other Jurisdictions [Member]
Tax open years subject to examination [Line Items]
Open Tax Year			2009
Minimum
Tax open years subject to examination [Line Items]
Possible decrease of unrecognized tax benefits	300		300
Maximum
Tax open years subject to examination [Line Items]
Possible decrease of unrecognized tax benefits	$ 600		$ 600

EARNINGS (LOSS) PER SHARE (Computation of basic and diluted earnings (loss) per share) (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Earnings (loss) per share (EPS):
Income (loss) from continuing operations (in dollars per share)	$ (0.06)	$ (0.14)	$ 0.12	$ (0.38)
Income (loss) from discontinued operations (in dollars per share)	$ 0.00	$ (0.07)	$ 0.03	$ (0.11)
Basic and diluted earnings (loss) per share	$ (0.06)	$ (0.21)	$ 0.15	$ (0.49)
EPS numerator - basic and diluted:
Income (loss) from continuing operations	$ (2,029)	$ (4,571)	$ 4,091	$ (12,247)
Income (loss) from discontinued operations, net of income taxes	(55)	(2,448)	864	(3,690)
Net income (loss)	$ (2,084)	$ (7,019)	$ 4,955	$ (15,937)
EPS denominator:
Weighted-average common stock outstanding - basic (in shares)	34,687	32,910	33,784	32,769
Common stock equivalents: stock options and other stock-based awards (a)	0	0	11	0
Weighted-average number of common stock outstanding - diluted (in shares)	34,687	32,910	33,795	32,769

EARNINGS (LOSS) PER SHARE (Antidilutive securities excluded from the computation of earnings (loss) per share) (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	773,500.0	1,175,977.000	623,500.0	1,175,977.000
Unvested restricted stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	150,000	383,231	0	383,231
Unvested restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	0	35,946	0	35,946
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	623,500	756,800	623,500	756,800

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References+ Details

RESTRICTED CASH (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2015	Dec. 31, 2014
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	$ 912	$ 1,595
Prepaid Expenses and Other Current Assets
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	191	175
Prepaid Expenses and Other Current Assets \| Client guarantees
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	77	52
Prepaid Expenses and Other Current Assets \| Others
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	114	123
Other Noncurrent Assets
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	721	1,420
Other Noncurrent Assets \| Collateral accounts
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	228	618
Other Noncurrent Assets \| Rental deposits
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	$ 493	$ 802

PROPERTY AND EQUIPMENT, NET Property and Equipment, Net (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 41,705		$ 60,754
Less: acccumulated depreciation and amortization	33,898		50,914
Property and equipment, net	7,807		9,840
Capital expenditure not yet placed in service	992		1,006
Capital lease obligation, current	59		77
Capital lease obligation, non-current	240		348
Capital expenditures for landlord funded tenant improvements	0	2,137
Computer equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	5,982		8,806
Furniture and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	3,116		5,352
Capitalized software costs
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	17,437		25,228
Leasehold and building improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	15,170		21,368
Australia
Property, Plant and Equipment [Line Items]
Capital Lease Obligations Incurred	$ 0	$ 557

- Definition

Amount equal to the present value (the principal) at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of payments or other amounts applied to the principal, through the balance sheet date and due to be paid more than one year (or one operating cycle, if longer) after the balance sheet date.

+ References+ Details

GOODWILL (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2015
Goodwill [Roll Forward]
Goodwill, At the Beginning of the Year	$ 2,028
Currency translation	(49)
Goodwill, At the End of the Period	$ 1,979

BUSINESS REORGANIZATION EXPENSES (Reorganization expenses by Plan) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses and impairment of long-lived assets	$ 2,264	$ 794	$ 5,667	$ 2,026
Continuing Operations [Member]
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses and impairment of long-lived assets	2,264	794	5,582	2,026
Continuing Operations [Member] \| 2012 Plan
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses and impairment of long-lived assets	1,596	794	3,752	2,026
Continuing Operations [Member] \| 2015 Exit Plan
Restructuring Cost and Reserve [Line Items]
Business reorganization expenses and impairment of long-lived assets	$ 668	$ 0	$ 1,830	$ 0

- Definition

Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Includes, but is not limited to, one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and termination benefits associated with an ongoing benefit arrangement. Excludes expenses associated with special or contractual termination benefits, a discontinued operation or an asset retirement obligation.

+ References+ Details

BUSINESS REORGANIZATION EXPENSES (Changes in accrued business reorganization expenses) (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2015
Restructuring Reserve [Roll Forward]
Balance, beginning of year	$ 3,764
Changes in estimate	466
Additional charges	5,116
Payments	(4,200)
Balance, end of period	5,146
Lease termination payments
Restructuring Reserve [Roll Forward]
Balance, beginning of year	1,992
Changes in estimate	466
Additional charges	2,116
Payments	(1,238)
Balance, end of period	3,336
Employee termination benefits
Restructuring Reserve [Roll Forward]
Balance, beginning of year	1,772
Changes in estimate	0
Additional charges	2,153
Payments	(2,301)
Balance, end of period	1,624
Other associated costs
Restructuring Reserve [Roll Forward]
Balance, beginning of year	0
Changes in estimate	0
Additional charges	847
Payments	(661)
Balance, end of period	$ 186

BUSINESS REORGANIZATION EXPENSES (Narrative) (Details) (USD $)	1 Months Ended			9 Months Ended
	Feb. 28, 2015 2015 Restructuring Plan	Mar. 31, 2015 Luxembourg Operations 2015 Restructuring Plan	Mar. 31, 2015 US IT 2015 Restructuring Plan	Sep. 30, 2015 All Countries [Domain] position
Restructuring Cost and Reserve [Line Items]
Reorganization expenses	$ 855	$ 300	$ 420
Number of positions eliminated				62

- Definition

Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation.

+ References+ Details

COMMITMENTS AND CONTINGENCIES (Details) (USD $) In Thousands, unless otherwise specified			9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2015 Key management	Sep. 30, 2015 One-time Termination Benefits Chief Executive Officer
Commitments And Contingencies [Line Items]
Usual length of consulting, employment and non-compete agreements			1 year
Loss contingency accrual	$ 156	$ 376
Restructuring Reserve	5,146	3,764		665
Range of possible loss, maximum				2,000
Asset retirement obligation:
Total asset retirement obligations	$ 2,165	$ 2,461

CREDIT AGREEMENTS (Details)	9 Months Ended				0 Months Ended			0 Months Ended			9 Months Ended			9 Months Ended										9 Months Ended			9 Months Ended				9 Months Ended
CREDIT AGREEMENTS (Details)	Sep. 30, 2015 Lloyds USD ($)	Sep. 30, 2015 Lloyds GBP (£)	Aug. 01, 2014 Lloyds USD ($)	Aug. 01, 2014 Lloyds GBP (£)	Aug. 01, 2014 Lloyds Credit Facility Lending based on Billed Revenue [Member]	Aug. 01, 2014 Lloyds Credit Facility Lending based on Billed Revenue [Member] USD ($)	Aug. 01, 2014 Lloyds Credit Facility Lending based on Billed Revenue [Member] GBP (£)	Aug. 01, 2014 Lloyds Credit Facility Lending based on Unbilled Revenue [Member]	Aug. 01, 2014 Lloyds Credit Facility Lending based on Unbilled Revenue [Member] USD ($)	Aug. 01, 2014 Lloyds Credit Facility Lending based on Unbilled Revenue [Member] GBP (£)	Sep. 30, 2015 Westpac Bank	Sep. 30, 2015 Westpac Bank Line of Credit [Member] USD ($)	Sep. 30, 2015 Westpac Bank Line of Credit [Member] AUD	Sep. 30, 2015 Westpac Bank Invoice Discounting Facility USD ($)	Sep. 30, 2015 Westpac Bank Invoice Discounting Facility AUD	Sep. 30, 2015 Westpac Bank Invoice Discounting Facility Bank Bill Rate	Sep. 30, 2015 Westpac Bank Overdraft Facility USD ($)	Sep. 30, 2015 Westpac Bank Overdraft Facility NZD	Sep. 30, 2015 Westpac Bank Overdraft Facility Commercial Lending Rate	Sep. 30, 2015 Westpac Bank Financial Guarantee Facility USD ($)	Sep. 30, 2015 Westpac Bank Financial Guarantee Facility AUD	Sep. 30, 2015 Lending Arrangements Belgium, Netherlands, Singapore, and Mainland China Banks Overdraft Facility USD ($)	Sep. 30, 2015 Lending Arrangements Netherlands and Belgium Banks Overdraft Facility EURIBOR	Sep. 30, 2015 Belgium Subsidiary Lending Arrangements Belgium Bank	Sep. 30, 2015 Belgium Subsidiary Lending Arrangements Belgium Bank Overdraft Facility USD ($)	Sep. 30, 2015 Belgium Subsidiary Lending Arrangements Belgium Bank Overdraft Facility EUR (€)	Sep. 30, 2015 Singapore Subsidiary Overdraft Facility Singapore Prime Rate	Sep. 30, 2015 Singapore Subsidiary Lending Arrangements Singapore Bank USD ($)	Sep. 30, 2015 Singapore Subsidiary Lending Arrangements Singapore Bank SGD	Sep. 30, 2015 Singapore Subsidiary Lending Arrangements Singapore Bank Overdraft Facility Singapore Prime Rate	Sep. 30, 2015 Base Rate Lloyds	Sep. 30, 2015 Tranche A Invoice Discounting Facility	Sep. 30, 2015 Tranche B	Sep. 30, 2015 Hudson Information Technology (US) Business USD ($)
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity	$ 9,118,000		$ 22,694,000	£ 15,000,000		$ 18,155,000	£ 12,000,000		$ 4,539,000	£ 3,000,000				$ 7,018,000	10,000,000		$ 1,280,000	2,000,000		$ 3,509,000	5,000,000				$ 1,118,000	€ 1,000,000		$ 141,000	200,000
Eligible work in progress temporary receivables					83.00%			75.00%
Eligible work in progress permanent receivables								25.00%
Debt instrument, interest rate increase																1.10%			1.83%								1.75%				1.75%
Line of credit facility, covenant, maximum credit dilution	5.00%	5.00%
Additional borrowing availability	9,118,000													6,984,000			1,280,000
Interest rates on outstanding borrowing	2.25%	2.25%												4.19%	4.19%		7.78%	7.78%					2.75%							6.00%
Minimum fixed charges coverage ratio required under waiver period												1.5	1.5
Commitment fee percentage														0.90%	0.90%		0.65%	0.65%		2.10%	2.10%											1.50%	0.96%
Financial guarantee capacity																				3,509,000
Less: outstanding financial guarantee requested																				(2,157,000)
Additional availability for financial guarantee																				1,352,000
Interest rates on financial guarantee requested																				2.10%	2.10%
Tangible net worth												85.00%	85.00%
Minimum tangible net amount												12,282,000	17,500,000
Maximum borrowing base ratio												0.8	0.8
Lending arrangement expiration																												1 year	1 year
Terminated notice period											90 days													15 days
Line of credit facility, average outstanding amount																						4,059,000
Debt, weighted average interest rate																						3.30%
Termination fee																																		161,000
Payments to Secure Letter of Credit																																		417,000
Minimum availability required	$ 3,026,000	£ 2,000,000

CREDIT AGREEMENTS - Credit Facilities (Details)												9 Months Ended
CREDIT AGREEMENTS - Credit Facilities (Details)	Sep. 30, 2015 USD ($)	Dec. 31, 2014 USD ($)	Sep. 30, 2015 Lloyds USD ($)	Aug. 01, 2014 Lloyds USD ($)	Aug. 01, 2014 Lloyds GBP (£)	Sep. 30, 2015 Invoice Discounting Facility Westpac Bank USD ($)	Sep. 30, 2015 Invoice Discounting Facility Westpac Bank AUD	Sep. 30, 2015 Overdraft Facility Westpac Bank USD ($)	Sep. 30, 2015 Overdraft Facility Westpac Bank NZD	Sep. 30, 2015 Financial Guarantee Facility Westpac Bank USD ($)	Sep. 30, 2015 Financial Guarantee Facility Westpac Bank AUD	Sep. 30, 2015 Singapore Subsidiary Lending Arrangements Singapore Bank USD ($)	Sep. 30, 2015 Singapore Subsidiary Lending Arrangements Singapore Bank SGD
Line of Credit Facility [Line Items]
Borrowing capacity			$ 9,118,000	$ 22,694,000	£ 15,000,000	$ 7,018,000	10,000,000	$ 1,280,000	2,000,000	$ 3,509,000	5,000,000	$ 141,000	200,000
Less: outstanding borrowing			0			(34,000)		0
Additional borrowing availability			9,118,000			6,984,000		1,280,000
Interest rates on outstanding borrowing			2.25%			4.19%	4.19%	7.78%	7.78%
Financial guarantee capacity										3,509,000
Less: outstanding financial guarantee requested										2,157,000
Additional availability for financial guarantee										1,352,000
Interest rates on financial guarantee requested										2.10%	2.10%
Lending arrangement expiration												1 year	1 year
Pension plan obligations	$ 104,000	$ 128,000

ACCUMUATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) (USD $) In Thousands, unless otherwise specified			3 Months Ended	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2015 Reclassification out of Accumulated Other Comprehensive Income	Sep. 30, 2015 Reclassification out of Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income (Loss) [Line Items]
Foreign currency translation adjustments	$ 10,038	$ 13,485
Pension plan obligations	104	128
Accumulated other comprehensive income (loss)	10,142	13,613
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment from AOCI, Realized upon Sale or Liquidation, before Tax			$ (169)	$ (468)

- Definition

The total of net gain (loss), prior service cost (credit), and transition assets (obligations), as well as minimum pension liability if still remaining, included in accumulated other comprehensive income associated with a defined benefit pension or other postretirement plan(s) because they have yet to be recognized as components of net periodic benefit cost.

+ References+ Details

- Definition

Accumulated adjustment, net of tax, that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency from the functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains or losses.

+ References+ Details

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References+ Details

- Definition

+ References+ Details

STOCKHOLDERS' EQUITY (Details) (USD $) In Thousands, except Share data, unless otherwise specified	9 Months Ended
	Sep. 30, 2015	Jul. 30, 2015
Stockholders' Equity Attributable to Parent [Abstract]
Authorized amount of stock repurchase program		$ 10,000
Stock Repurchased and Retired During Period, Shares	262,260
Stock Repurchased and Retired During Period, Value	$ 712

SEGMENT AND GEOGRAPHIC DATA Segment Information (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015 segments	Sep. 30, 2014	Dec. 31, 2014
Segment Reporting Information [Line Items]
Number of Reportable Segments			3
Revenue, from external customers	$ 110,028	$ 149,278	$ 357,088	$ 444,515
Inter-segment revenue	0	0	0	0
Total revenue	110,028	149,278	357,088	444,515
Gross margin, from external customers	45,145	55,687	143,271	169,588
Inter-segment gross margin	0	0	0	0
Gross margin	45,145	55,687	143,271	169,588
Gain on sale and exit of businesses	(187)	0	19,818	0
Business reorganization expenses (recovery) and impairment of long lived assets expense	2,264	794	5,667	2,026
EBITDA (loss)	(2,629)	(3,470)	6,356	(7,435)
Depreciation and amortization	955	1,467	3,040	4,242
Intercompany interest income (expense), net	0	0	0	0
Interest income (expense), net	(93)	(192)	(542)	(533)
Income (loss) from continuing operations before provision for income taxes	(3,677)	(5,129)	2,774	(12,210)
Accounts receivable, net	65,721	83,116	65,721	83,116	74,079
Long-lived assets, net of accumulated depreciation and amortization	9,792	14,054	9,792	14,054
Total assets	128,418	147,024	128,418	147,024	139,672
Hudson Asia Pacific
Segment Reporting Information [Line Items]
Total revenue	15,534	16,434	45,666	46,381
Long-lived assets, net of accumulated depreciation and amortization	2,887	3,367	2,887	3,367
Hudson Europe
Segment Reporting Information [Line Items]
Total revenue	10,582	23,293	47,986	78,208
Long-lived assets, net of accumulated depreciation and amortization	95	378	95	378
Operating Segments \| Hudson Americas
Segment Reporting Information [Line Items]
Revenue, from external customers	3,735	13,036	24,896	38,437
Inter-segment revenue	0	11	0	48
Total revenue	3,735	13,047	24,896	38,485
Gross margin, from external customers	3,176	5,570	12,876	15,464
Inter-segment gross margin	(3)	3	(10)	34
Gross margin	3,173	5,573	12,866	15,498
Gain on sale and exit of businesses	(20)	0	15,918	0
Business reorganization expenses (recovery) and impairment of long lived assets expense	589	0	1,006	93
EBITDA (loss)	(1,029)	33	12,788	(326)
Depreciation and amortization	383	137	591	360
Intercompany interest income (expense), net	0	0	0	0
Interest income (expense), net	0	(35)	(346)	(35)
Income (loss) from continuing operations before provision for income taxes	(1,412)	(139)	11,851	(721)
Accounts receivable, net	3,876	6,600	3,876	6,600
Long-lived assets, net of accumulated depreciation and amortization	64	1,084	64	1,084
Total assets	8,128	20,552	8,128	20,552
Operating Segments \| Hudson Asia Pacific
Segment Reporting Information [Line Items]
Revenue, from external customers	55,609	66,990	166,123	188,522
Inter-segment revenue	0	0	0	0
Total revenue	55,609	66,990	166,123	188,522
Gross margin, from external customers	23,376	24,654	68,073	70,083
Inter-segment gross margin	(122)	(57)	(361)	(125)
Gross margin	23,254	24,597	67,712	69,958
Gain on sale and exit of businesses	0	0	0	0
Business reorganization expenses (recovery) and impairment of long lived assets expense	336	140	669	1,255
EBITDA (loss)	1,680	250	1,852	(635)
Depreciation and amortization	333	918	1,576	2,465
Intercompany interest income (expense), net	0	0	0	0
Interest income (expense), net	(68)	(74)	(152)	(154)
Income (loss) from continuing operations before provision for income taxes	1,279	(742)	124	(3,254)
Accounts receivable, net	28,317	30,775	28,317	30,775
Long-lived assets, net of accumulated depreciation and amortization	7,010	9,674	7,010	9,674
Total assets	46,576	57,773	46,576	57,773
Operating Segments \| Hudson Europe
Segment Reporting Information [Line Items]
Revenue, from external customers	50,684	69,252	166,069	217,556
Inter-segment revenue	123	68	369	174
Total revenue	50,807	69,320	166,438	217,730
Gross margin, from external customers	18,593	25,463	62,322	84,041
Inter-segment gross margin	125	55	371	90
Gross margin	18,718	25,518	62,693	84,131
Gain on sale and exit of businesses	(167)	0	3,900	0
Business reorganization expenses (recovery) and impairment of long lived assets expense	1,278	421	2,678	444
EBITDA (loss)	(2,094)	(2,292)	(798)	(491)
Depreciation and amortization	171	301	618	1,006
Intercompany interest income (expense), net	(125)	(131)	(394)	(393)
Interest income (expense), net	(20)	3	(35)	(9)
Income (loss) from continuing operations before provision for income taxes	(2,410)	(2,721)	(1,845)	(1,899)
Accounts receivable, net	33,528	45,741	33,528	45,741
Long-lived assets, net of accumulated depreciation and amortization	1,969	2,654	1,969	2,654
Total assets	55,587	64,851	55,587	64,851
Corporate
Segment Reporting Information [Line Items]
Revenue, from external customers	0	0	0	0
Inter-segment revenue	0	0	0	0
Total revenue	0	0	0	0
Gross margin, from external customers	0	0	0	0
Inter-segment gross margin	0	0	0	0
Gross margin	0	0	0	0
Gain on sale and exit of businesses	0	0	0	0
Business reorganization expenses (recovery) and impairment of long lived assets expense	61	233	1,314	234
EBITDA (loss)	(1,186)	(1,461)	(7,486)	(5,983)
Depreciation and amortization	68	111	255	411
Intercompany interest income (expense), net	125	131	394	393
Interest income (expense), net	(5)	(86)	(9)	(335)
Income (loss) from continuing operations before provision for income taxes	(1,134)	(1,527)	(7,356)	(6,336)
Accounts receivable, net	0	0	0	0
Long-lived assets, net of accumulated depreciation and amortization	749	642	749	642
Total assets	18,127	3,848	18,127	3,848
Elimination
Segment Reporting Information [Line Items]
Revenue, from external customers	0	0	0	0
Inter-segment revenue	(123)	(79)	(369)	(222)
Total revenue	(123)	(79)	(369)	(222)
Gross margin, from external customers	0	0	0	0
Inter-segment gross margin	0	(1)	0	1
Gross margin	0	(1)	0	1
Gain on sale and exit of businesses	0	0	0	0
Business reorganization expenses (recovery) and impairment of long lived assets expense	0	0	0	0
EBITDA (loss)	0	0	0	0
Depreciation and amortization	0	0	0	0
Intercompany interest income (expense), net	0	0	0	0
Interest income (expense), net	0	0	0	0
Income (loss) from continuing operations before provision for income taxes	0	0	0	0
Accounts receivable, net	0	0	0	0
Long-lived assets, net of accumulated depreciation and amortization	0	0	0	0
Total assets	$ 0	$ 0	$ 0	$ 0

SEGMENT AND GEOGRAPHIC DATA Geographic Data Reporting (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Segment Reporting Information [Line Items]
Revenue	$ 110,028	$ 149,278	$ 357,088	$ 444,515
Long-lived assets, net of accumulated depreciation and amortization	9,792	14,054	9,792	14,054
Net assets	64,065	58,287	64,065	58,287	59,257
United Kingdon
Segment Reporting Information [Line Items]
Revenue	40,102	45,959	118,083	139,348
Long-lived assets, net of accumulated depreciation and amortization	1,866	2,269	1,866	2,269
Net assets	15,421	15,072	15,421	15,072
Australia
Segment Reporting Information [Line Items]
Revenue	40,075	50,556	120,457	142,141
Long-lived assets, net of accumulated depreciation and amortization	4,123	6,306	4,123	6,306
Net assets	9,012	15,949	9,012	15,949
United States
Segment Reporting Information [Line Items]
Revenue	3,575	12,849	24,424	37,836
Long-lived assets, net of accumulated depreciation and amortization	821	1,707	821	1,707
Net assets	17,003	8,630	17,003	8,630
Europe
Segment Reporting Information [Line Items]
Revenue	10,582	23,293	47,986	78,208
Long-lived assets, net of accumulated depreciation and amortization	95	378	95	378
Net assets	9,067	8,558	9,067	8,558
Asia Pacific
Segment Reporting Information [Line Items]
Revenue	15,534	16,434	45,666	46,381
Long-lived assets, net of accumulated depreciation and amortization	2,887	3,367	2,887	3,367
Net assets	13,554	9,995	13,554	9,995
Other Americas
Segment Reporting Information [Line Items]
Revenue	160	187	472	601
Long-lived assets, net of accumulated depreciation and amortization	0	27	0	27
Net assets	$ 8	$ 83	$ 8	$ 83

SUBSEQUENT EVENTS (Details) (Foreign Line of Credit, National Australia Bank Limited and Bank of New Zealand (NAB), Subsequent Event)		0 Months Ended					0 Months Ended			0 Months Ended	36 Months Ended			0 Months Ended
	Oct. 27, 2015	Oct. 27, 2015 NAB Tranche A USD ($)	Oct. 27, 2015 NAB Tranche A USD ($)	Oct. 27, 2015 NAB Tranche A AUD	Oct. 27, 2015 NAB Tranche A Australian Subsidiary USD ($)	Oct. 27, 2015 NAB Tranche A Australian Subsidiary AUD	Oct. 27, 2015 NAB Tranche B USD ($)	Oct. 27, 2015 NAB Tranche B USD ($)	Oct. 27, 2015 NAB Tranche B NZD	Oct. 27, 2015 NAB Tranche C	Oct. 27, 2018 NAB Tranche C	Oct. 27, 2015 NAB Tranche C USD ($)	Oct. 27, 2015 NAB Tranche C AUD	Oct. 27, 2015 NAB Tranche A and B
Subsequent Event [Line Items]
Line of credit facility, maximum borrowing capacity			$ 2,807,000	4,000,000	$ 17,545,000	25,000,000		$ 3,199,000	5,000,000			$ 2,105,000	3,000,000
Terminated notice period														90 days
Debt Instrument, Term											3 years
Debt instrument, interest rate increase		1.50%
Minimum purchase charge		$ 75,000					$ 15,000
Commitment fee percentage										1.50%
Additional commitment fee percentage										0.30%
Minimum fixed charges coverage ratio required under waiver period	1.25
Minimum fixed charges coverage ratio required	1.50
Minimum receivables ratio	1.20

STOCKHOLDERS' EQUITY (Notes)	9 Months Ended
STOCKHOLDERS' EQUITY (Notes)	Sep. 30, 2015
Stockholders' Equity Attributable to Parent [Abstract]
Treasury Stock [Text Block]	On July 30, 2015, the Company announced that its Board of Directors authorized the repurchase of up to $10,000 of the Company's common stock. The Company intends to make purchases from time to time as market conditions warrant. This authorization does not expire. Through September 30, 2015, the Company had repurchased 262,260 shares for a total cost of $712.