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Significant Accounting Policies (Policies)
6 Months Ended
Mar. 31, 2021
Accounting Policies [Abstract]  
Consolidation, Policy [Policy Text Block]
Basis of Presentation and Principles of Consolidation
 
The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant inter-company balances and transactions have been eliminated in consolidation.
Basis of Accounting, Policy [Policy Text Block]
Unaudited Interim Financial Information
 
The unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”), and with the instructions to Form
10
-Q and Regulation S-
X,
and in the opinion of the Company's management these condensed consolidated financial statements include all adjustments, consisting of normal recurring adjustments and accruals, necessary for their fair presentation. The operating results for the
three
and
six
months ended
March 31, 2021,
are
not
necessarily indicative of the results to be expected for the year ending
September 30, 2021.
The accompanying
September 30, 2020
Condensed Consolidated Balance Sheet has been derived from the audited financial statements at that date but does
not
include all of the information and footnotes required by US GAAP for complete financial statements. For further information, refer to the consolidated financial statements and footnotes thereto included in the Company's annual report on Form
10
-K for the year ended
September 30, 2020,
as filed with the Securities and Exchange Commission on
December 23, 2020.
Reclassification, Comparability Adjustment [Policy Text Block]
Reclassifications
 
Certain amounts in the prior period financial statements have been reclassified to conform to the presentation in the current period financial statements. These reclassifications had
no
effect on the previously reported net loss.
Goodwill and Intangible Assets, Policy [Policy Text Block]
Intangibles
Goodwill and Other - Internal-Use Software
 
In
August 2018,
the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”)
No.
2018
-
15,
which addresses a customer's accounting for implementation costs incurred in a cloud computing arrangement that is a service contract. The effective date of this new standard for the Company was
October 1, 2020.
Under the new standard, customers will apply the same criteria for capitalizing implementation costs as they would for an arrangement that has a software license. As of
October 1, 2020,
the Company did
not
have significant implementation costs incurred in a cloud computing arrangement that is a service contract and therefore upon adoption the impact of the new standard on its consolidated financial statements and related disclosures was
not
material. All future implementation costs in such arrangements will be capitalized and amortized over the life of the arrangement, which
may
have a material impact in those future periods if such costs are material.
Fair Value of Financial Instruments, Policy [Policy Text Block]
Fair Value
 
In
August 2018,
the FASB issued ASU
2018
-
13,
Disclosure Framework
Changes to the Disclosure Requirements for Fair Value Measurement
, which changes the fair value measurement disclosure requirements of Accounting Standards Codification (“ASC”)
820.
The effective date of this new standard for the Company was
October 1, 2020.
As the adoption of this standard was limited to revised disclosures, the impact of the new standard on its consolidated financial statements was
not
material.
New Accounting Pronouncements, Policy [Policy Text Block]
Accounting Pronouncements Pending Adoption
 
Financial Instruments
Credit Losses
 
In
June 2016,
the FASB issued ASU
No.
2016
-
13,
 
Financial Instruments-Credit Losses (Topic
326
)
, which requires entities to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. This replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost. ASU
2016
-
13
is effective for smaller reporting companies for annual reporting periods beginning after
December 15, 2022,
including interim periods within those annual reporting periods, with early adoption permitted. The Company is currently evaluating the impact of the new standard on its consolidated financial statements and related disclosures.
 
All other Accounting Standards Updates issued but
not
yet effective are
not
expected to have a material effect on the Company's future consolidated financial statements or related disclosures.