- 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

Restatement of Condensed Consolidated Financial Statements (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended			9 Months Ended
	Jun. 30, 2014	Dec. 31, 2013 item	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Sep. 30, 2013	Sep. 30, 2012
Accumulated other comprehensive loss	$ 15,812			$ 15,812		$ (2,803)
Retained earnings	773,468			773,468		740,002	721,333
Net income attributable to Cubic	12,206		18,381	36,686	62,272
Number of revenue recognition related errors		2
Number of contracts regarding which there was revenue recognition related errors		2
Previously Reported
Accumulated other comprehensive loss						(3,378)
Retained earnings						728,424	715,043
Net income attributable to Cubic			18,364		57,968
Adjustments
Accumulated other comprehensive loss						575	500
Retained earnings						11,578	6,290
Net income attributable to Cubic			$ 17		$ 4,304