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Significant Accounting Policies (Policies)
9 Months Ended
Jun. 30, 2017
Accounting Policies [Abstract]  
Basis of Accounting, Policy [Policy Text Block]
Basis of presentation
 
The consolidated condensed financial statements include the accounts of ADDvantage Technologies Group, Inc. and its subsidiaries, all of which are wholly owned (collectively, the “Company”). Intercompany balances and transactions have been eliminated in consolidation. The Company’s reportable segments are Cable Television (“Cable TV”) and Telecommunications (“Telco”).
 
The accompanying unaudited consolidated condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial statements and do
not
include all the information and footnotes required by accounting principles generally accepted in the United States for complete financial statements. However, the information furnished reflects all adjustments, consisting only of normal recurring items which are, in the opinion of management, necessary in order to make the consolidated condensed financial statements
not
misleading. It is suggested that these consolidated condensed financial statements be read in conjunction with the audited consolidated financial statements and the notes thereto included in the Company’s Annual Report on Form
10
-K for the fiscal year ended
September 30, 2016.
Reclassification, Policy [Policy Text Block]
Reclassification
 
Certain prior year amounts have been reclassified to conform to the current year presentation. These reclassifications had
no
effect on previously reported results of operations or retained earnings.
New Accounting Pronouncements, Policy [Policy Text Block]
Recently Issued Accounting Standards
 
In
May 2014,
the FASB issued ASU
No.
2014
-
09:
“Revenue from Contracts with Customers (Topic
606
)”. This guidance was issued to clarify the principles for recognizing revenue and develop a common revenue standard for U.S. GAAP and International Financial Reporting Standards (“IFRS”). In addition, in
August 2015,
the FASB issued ASU
No.
2015
-
14:
“Revenue from Contracts with Customers (Topic
606
). This update was issued to defer the effective date of ASU
No.
2014
-
09
by
one
year. Therefore, the effective date of ASU
No.
2014
-
09
is for annual reporting periods beginning after
December 15, 2017.
Management is evaluating the impact that ASU
No.
2014
-
09
will have on the Company’s consolidated financial statements. Based on management’s initial assessment of ASU
2014
-
09,
management does
not
expect that ASU
No.
2014
-
09
will have a material impact on the Company’s consolidated financial statements.
 
In
February 2016,
the FASB issued ASU
No.
2016
-
02:
“Leases (Topic
842
)” which is intended to improve financial reporting about leasing transactions. The ASU will require organizations (“lessees”) that lease assets with lease terms of more than
twelve
months to recognize on the balance sheet the assets and liabilities for the rights and obligations created by those leases. Organizations that own the assets leased by lessees (“lessors”) will remain largely unchanged from current GAAP. In addition, the ASU will require disclosures to help investors and other financial statement users better understand the amount, timing and uncertainty of cash flows arising from leases. The guidance is effective for annual periods beginning after
December 15, 2018
and early adoption is permitted. Management is evaluating the impact that ASU
No.
2016
-
02
will have on the Company’s consolidated financial statements.
 
In
March 2016,
the FASB issued ASU
No.
2016
-
09:
“Compensation – Stock Compensation (Topic
718
)” which is intended to improve employee share-based payment accounting.  This ASU identifies areas for simplification involving several aspects of accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, an option to recognize gross stock compensation expense with actual forfeitures recognized as they occur, as well as certain classifications on the statement of cash flows.  The guidance is effective for annual periods beginning after
December 15, 2016,
and interim periods within those annual periods.  Early adoption is permitted.  Management is evaluating the impact that ASU
No.
2016
-
09
will have on the Company’s consolidated financial statements.
 
In
August 2016,
the FASB issued ASU
2016
-
15:
“Statement of Cash Flows (Topic
230
) – Classification of Certain Cash Receipts and Cash Payments.” This ASU addresses
eight
specific cash flow issues with the objective of reducing the existing diversity in practice. The amendments in this ASU are effective for fiscal years beginning after
December 15, 2017,
and interim periods within those fiscal years. Early adoption is permitted. Management is evaluating the impact that ASU
No.
2016
-
15
will have on the Company’s consolidated financial statements.
 
In
January 2017,
the FASB issued ASU
No.
2017
-
01:
“Business Combinations (Topic
805
) – Clarifying the definition of a Business.” This ASU clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The guidance is effective for annual periods beginning after
December 15, 2017,
including interim periods within those periods. Management is evaluating the impact that ASU
2017
-
01
will have on the Company’s consolidated financial statements.
 
In
January 2017,
the FASB issued ASU
2017
-
04:
“Intangibles – Goodwill and Other (Topic
350
) – Simplifying the Test for Goodwill Impairment.” This ASU eliminates the
second
step in the goodwill impairment test which requires an entity to determine the implied fair value of the reporting unit’s goodwill. Instead, an entity should recognize an impairment loss if the carrying value of the net assets assigned to the reporting unit exceeds the fair value of the reporting unit, with the impairment loss
not
to exceed the amount of goodwill allocated to the reporting unit. This ASU is effective for annual and interim goodwill impairment tests conducted in fiscal years beginning after
December 15, 2019,
with early adoption permitted. Management is evaluating the impact that ASU
No.
2017
-
04
will have on the Company’s consolidated financial statements.