Accumulated Other Comprehensive Income (Loss)

12 Months Ended

Sep. 30, 2015

Stockholders Equity Note [Abstract]

Accumulated Other Comprehensive Income (Loss)

6. Accumulated Other Comprehensive Income (Loss)

Accumulated other comprehensive income (loss) consisted of the following (in thousands):

	Unrealized Gains (Losses) on Available-for- Sale Securities			Foreign Currency Translation Adjustments			Total
Balance at October 1, 2012	$	30		$	(255	)	$	(225	)
Other comprehensive loss		(30	)		(809	)		(839	)
Balance at September 30, 2013		--			(1,064	)		(1,064	)
Other comprehensive loss		(26	)		(1,406	)		(1,432	)
Balance at September 30, 2014		(26	)		(2,470	)		(2,496	)
Other comprehensive income (loss)		23			(10,472	)		(10,449	)
Balance at September 30, 2015	$	(3	)	$	(12,942	)	$	(12,945	)

Subsequent to the filing of its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2015, the Company determined that its "Accumulated Other Comprehensive Income (Loss)" balance was not appropriately presented in the consolidated balance sheet, consolidated statements of comprehensive income (loss) and consolidated statement of stockholders’ equity.

During the fourth quarter of fiscal year 2015, the Company determined that it was not appropriate to present its foreign translation adjustments net of taxes with respect to its controlled foreign corporations whose earnings were considered to be indefinitely reinvested.  To rectify the matter, the Company made an adjustment in its fourth quarter of fiscal year 2015 which resulted in a $3.2 million increase to accumulated other comprehensive loss and a corresponding $3.2 million increase to non-current deferred income tax liabilities.  The Company concluded that the impact of this adjustment to its previous filed consolidated financial statements for the fiscal year 2015 interim periods and for the fiscal year ended September 30, 2014 was immaterial.  The adjustment did not affect the Company’s total assets, net loss, loss per share or cash flows.