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Recent Accounting Pronouncements (Tables)
9 Months Ended
Jun. 30, 2016
Accounting Standards Update 2016-09 [Member]  
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]

The following table shows the impact of retrospectively applying this guidance to the Condensed Consolidated Statement of Earnings and Condensed Consolidated Statement of Cash Flows for the three-months ended December 31, 2015.





 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 



Three-Months Ended December 31, 2015



As previously reported

 

Adjustment

 

As recast

Statement of Earnings:

 

 

 

 

 

 

 

 

Earnings before income taxes

$

27,956 

 

$

-  

 

$

27,956 

Income tax expense

 

2,345 

 

 

(209)

 

 

2,136 

Net earnings

$

25,611 

 

$

209 

 

$

25,820 



 

 

 

 

 

 

 

 

Earnings per share:

 

 

 

 

 

 

 

 

Basic earnings per share

$

0.41 

 

$

-  

 

$

0.41 

Diluted earnings per share

$

0.40 

 

$

-  

 

$

0.40 



 

 

 

 

 

 

 

 

Weighted average common shares outstanding:

 

 

 

 

 

 

 

 

Basic

 

63,054 

 

 

-  

 

 

63,054 

Diluted

 

64,373 

 

 

79 

 

 

64,452 



 

 

 

 

 

 

 

 

Statement of Cash Flows:

 

 

 

 

 

 

 

 

Net cash provided by operating activities

$

37,112 

 

$

248 

 

$

37,360 

Net cash used in investing activities

 

(31,279)

 

 

-  

 

 

(31,279)

Net cash used in financing activities

 

(1,131)

 

 

(248)

 

 

(1,379)

Effect of exchange rate changes on cash and cash equivalents

 

(2,482)

 

 

-  

 

 

(2,482)

Net change in cash and cash equivalents

$

2,220 

 

$

-  

 

$

2,220 

The following table shows the impact of retrospectively applying this guidance to the Condensed Consolidated Statement of Cash Flows for the nine-months ended June  30, 2015.





 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 



Nine-Months Ended June 30, 2015



As previously reported

 

Adjustment

 

As recast

Statement of Cash Flows:

 

 

 

 

 

 

 

 

Net cash provided by operating activities

$

167,320 

 

$

4,170 

 

$

171,490 

Net cash used in investing activities

 

(188,379)

 

 

-  

 

 

(188,379)

Net cash provided by (used in) financing activities

 

2,704 

 

 

(4,170)

 

 

(1,466)

Effect of exchange rate changes on cash and cash equivalents

 

(9,548)

 

 

-  

 

 

(9,548)

Net change in cash and cash equivalents

$

(27,903)

 

$

-  

 

$

(27,903)



Accounting Standards Update 2015-17 [Member]  
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]



 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 



September 30, 2015



As previously reported

 

Adjustment

 

As recast

Current deferred income tax assets

$

29,766 

 

$

(29,766)

 

$

-  

Total current assets

 

947,476 

 

 

(29,766)

 

 

917,710 

Noncurrent deferred income tax assets

 

9,388 

 

 

3,717 

 

 

13,105 

Total assets

 

2,539,965 

 

 

(26,049)

 

 

2,513,916 



 

 

 

 

 

 

 

 

Current deferred income tax liabilities

 

14 

 

 

(14)

 

 

-  

Total current liabilities

 

338,222 

 

 

(14)

 

 

338,208 

Noncurrent deferred income tax liabilities

 

82,449 

 

 

(26,035)

 

 

56,414 

Total liabilities

 

1,386,861 

 

 

(26,049)

 

 

1,360,812 

Total liabilities and stockholders' equity

 

2,539,965 

 

 

(26,049)

 

 

2,513,916 



 

 

 

 

 

 

 

 

Net deferred tax liabilities

 

43,309 

 

 

-  

 

 

43,309