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Fair Value of Financial Instruments
12 Months Ended
Sep. 30, 2012
Fair Value of Financial Instruments [Abstract]  
Fair Value of Financial Instruments

3. Fair Value of Financial Instruments

At September 30, 2012, the Company’s financial instruments included cash and cash equivalents, short-term investments, trade and other receivables, other current assets, accounts payable and other current liabilities. Due to the short-term maturities of cash and cash equivalents, trade and other receivables, other current assets, accounts payable and other current liabilities, the carrying amounts approximate fair value on the respective balance sheet dates.

The Company measures short-term investments and derivatives at fair value on a recurring basis. The fair value measurement of the Company’s short-term investments was determined using the following inputs:

 

                                 
    As of September 30, 2012 (in thousands)  
    Total     Quoted Prices in
Active Markets for
Identical Assets
(Level 1)
    Significant
Other
Observable
(Level 2)
    Significant
Unobservable
(Level 3)
 

Short-term investments:

                               

Corporate bonds

  $ 11,109     $ 11,109     $ —       $ —    

Government bonds

    8,851       8,851       —         —    

Foreign currency forward contract

    (215     —         (215     —    
   

 

 

   

 

 

   

 

 

   

 

 

 

Total

  $ 19,745     $ 19,960     $ (215   $ —    
   

 

 

   

 

 

   

 

 

   

 

 

 

 

                                 
    As of September 30, 2011 (in thousands)  
    Total     Quoted Prices in
Active Markets for
Identical Assets
(Level 1)
    Significant
Other
Observable
(Level 2)
    Significant
Unobservable
(Level 3)
 

Short-term investments:

                               

Corporate bonds

  $ 3,872     $ 3,872     $ —       $ —    

Government bonds

    1,054       1,054       —         —    
   

 

 

   

 

 

   

 

 

   

 

 

 

Total

  $ 4,926     $ 4,926     $ —       $ —