Comprehensive Loss And Accumulated Other Comprehensive Income

3 Months Ended

Nov. 30, 2011

Comprehensive Loss and Accumulated Other Comprehensive Income [Abstract]

Comprehensive Loss and Accumulated Other Comprehensive Income

Comprehensive Loss and Accumulated Other Comprehensive Income

Comprehensive loss consists of net loss and other comprehensive income (loss). Other comprehensive income (loss) represents certain components of revenues, expenses, gains and losses that are included in comprehensive loss, but are excluded from net loss. Other comprehensive income (loss) amounts are recorded directly as an adjustment to stockholders' equity, net of tax, and for the three months ended November 30, 2011 and 2010 were as follows:

	2011			2010
Net loss	$	(1,944,093	)	$	(1,156,640	)
Other comprehensive income (loss), net of taxes:
Foreign currency translation adjustment, net of taxes of $(3,098) and 97,534, respectively		(5,753	)		191,171
Reclassification adjustment for foreign currency gains included in net income, net of taxes of $(116,990)		(217,267	)		—
Change in valuation of investment available-for-sale, net of taxes of $(1,391,107) and $(11,252), respectively		(2,583,486	)		(20,896	)
Total other comprehensive loss, net of taxes		(4,750,599	)		(986,365	)
Comprehensive loss attributable to the noncontrolling interest		—			—
Comprehensive loss attributable to Dynacq Healthcare, Inc.	$	(4,750,599	)	$	(986,365	)

The components of accumulated other comprehensive income were as follows:

	November 30, 2011		August 31, 2011
Foreign currency translation adjustment, net of taxes of $398,129 and $518,217, respectively	$	729,762	$	952,782
Change in valuation of investment available-for-sale, net of taxes of $2,109,374 and $3,500,481, respectively		3,917,409		6,500,894
Total accumulated other comprehensive income, net of taxes of $2,507,503 and $4,018,698, respectively	$	4,647,171	$	7,453,676