Organization and Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2012

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Comprehensive Income

Comprehensive income (loss), net of taxes (which were immaterial for all periods presented), was as follows:

	Years Ended September 30,
	2012			2011			2010
	(in thousands)
Consolidated net income (loss)	$	(2,605	)	$	56,123		$	42,755
Other comprehensive income (loss), net of tax:
Change in cumulative translation adjustment:
Changes arising during current year	3,932			1,850			1,839
Reclassification for gain included in net income (loss)	—			—			—
Change in unrealized gain (loss) on investments:
Changes arising during current year	(1,523		)	57			746
Reclassification for (gain) loss included in net income (loss)	1,213			—			(1,673		)
Change in retirement plan transition asset	(196		)	(50		)	(47		)
Change in retirement plan actuarial losses	225			(823		)	(1,807		)
Comprehensive income (loss)	1,046			57,157			41,813
Comprehensive income (loss) attributable to noncontrolling interests	(113		)	(166		)	(559		)
Comprehensive income (loss) attributable to ISSI	$	933		$	56,991		$	41,254

Schedule of Accumulated Other Comprehensive Income (Loss)

The components of accumulated other comprehensive income (loss), net of tax, were as follows at September 30:

	2012			2011
	(In thousands)
Accumulated foreign currency translation adjustments	$	6,048		$	2,116
Accumulated net unrealized loss on SMIC (net of tax of $716 in 2011)	—			(1,213		)
Accumulated net unrealized loss on Nanya (net of tax of $312 in 2012)	(1,523		)	—
Accumulated net retirement plan transition asset (net of tax of $119 in 2012)	115			311
Accumulated net retirement plan actuarial losses (net of tax of $323 in 2012)	(2,241		)	(2,466		)
Total accumulated other comprehensive income (loss)	$	2,399		$	(1,252	)

Schedule of Accounts Receivable Allowance for Doubtful Accounts

The following describes activity in the accounts receivable allowance for doubtful accounts for the years ended September 30, 2012, 2011 and 2010.

Description	Balance at Beginning of Year		Adjustments to Costs and Expenses(1)			Deductions(2)			Balance at End of Year
	(in thousands)
Accounts receivable—Allowance for doubtful accounts:
2010	$	1,338	$	13		$	(1,197	)	$	154
2011	$	154	$	362		$	(20	)	$	496
2012	$	496	$	(2	)	$	14		$	508

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(1) Includes increases/(decreases) charged or credited to costs and expenses.

(2) Uncollectible accounts written off, net of recoveries.