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Impact of Recently Issued Accounting Standards
9 Months Ended
Jun. 30, 2011
Impact of Recently Issued Accounting Standards [Abstract]  
Impact of Recently Issued Accounting Standards [Text Block]
Impact of Recently Issued Accounting Standards
Accounting Pronouncements
Business Combinations
In December 2010, the FASB amended its guidance on business combinations. Under the amended guidance, a public entity that presents comparative financial statements must disclose the revenue and earnings of the combined entity as though the business combination(s) that occurred during the current year had occurred as of the beginning of the prior annual reporting period. The amendment is effective prospectively for business combinations on or after the Company’s fiscal year beginning October 1, 2011. The impact of the amendment will depend on the nature and extent of the Company’s business combinations occurring on or after the beginning of fiscal 2012.
Intangibles – Goodwill and Other
In December 2010, the FASB amended its guidance on goodwill and other intangible assets. The amendment modifies Step 1 of the goodwill impairment test for reporting units with zero or negative carrying amounts. For those reporting units, an entity is required to perform Step 2 of the goodwill impairment test if there are qualitative factors indicating that it is more likely than not that a goodwill impairment exists. The qualitative factors are consistent with the existing guidance which requires goodwill of a reporting unit to be tested for impairment between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. This amendment is effective for the Company’s fiscal year beginning October 1, 2011. The Company does not anticipate that this amendment will have a material impact on its consolidated financial statements.
 Fair Value Measurement
In May 2011, the FASB amended its guidance to converge fair value measurement and disclosure guidance in U.S. GAAP with International Financial Reporting Standards (IFRS). IFRS is a comprehensive series of accounting standards published by the International Accounting Standards Board.  The amendment changes the wording used to describe many of the requirements in U.S. GAAP for measuring fair value and for disclosing information about fair value measurements.  For many of the requirements, the FASB does not intend for the amendment to result in a change in the application of the requirements in the current authoritative guidance. The amendment is effective for the Company's interim period ending March 31, 2012.  The Company does not anticipate that the amendment will have a material impact on its consolidated financial statements.
Comprehensive Income
In June 2011, the FASB amended its guidance on the presentation of comprehensive income. Under the amendment, an entity will have the option to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. This amendment, therefore, eliminates the currently available option to present the components of other comprehensive income as part of the statement of changes in stockholders' equity. The amendment does not change the items that must be reported in other comprehensive income or when an item of other comprehensive income must be reclassified to net income. The amendment becomes effective prospectively for the Company's interim period ending December 31, 2012. As this guidance relates to presentation only, the Company does not anticipate the adoption will have a material impact on the Company's financial statements.