XML 26 R28.htm IDEA: XBRL DOCUMENT v2.4.0.6

Derivative Financial Instruments (Tables)

3 Months Ended

Dec. 31, 2012

Derivative Financial Instruments

Notional principle, fixed rates and related expiration dates of outstanding interest rate swap agreements

Notional Amount (in millions)			Fixed Rate		Expiration Date
$	250.0		0.95	%	September 2015
200.0			0.68	%	December 2014
150.0			0.55	%	December 2013

Fair values of outstanding derivative instruments

				Fair Value of Derivative Instruments as of
		Balance Sheet Location		Dec 31, 2012			Sep 30, 2012
Derivative assets
Derivatives designated as hedging instruments:
Foreign currency options		Prepaid expenses and other current assets		$	0.1		$	0.1
Derivatives not designated as hedging instruments:
Option contracts		Prepaid expenses and other current assets		—			0.1
Foreign currency forward contracts		Prepaid expenses and other current assets		0.2			0.4
Total				$	0.3		$	0.6
Derivative liabilities
Derivatives designated as hedging instruments:
Interest rate swap agreements		Accrued expenses and other current liabilities		$	2.9		$	2.9
Interest rate swap agreements		Other long-term liabilities		2.5			3.2
Derivatives not designated as hedging instruments:
Foreign currency forward contracts		Accrued expenses and other current liabilities		1.5			0.6
Total				$	6.9		$	6.7

Summary of effect of derivative instruments in cash flow hedging relationships on income and other comprehensive income

		Increase in Losses Recognized in Accumulated Other Comprehensive Loss on Derivatives Before Tax Effect (Effective Portion) Three Months Ended Dec 31,
		2012			2011
Derivatives in cash flow hedging relationship:
Interest rate swap agreements		$	—		$	(0.8	)

				Losses Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion) Three Months Ended Dec 31,
		Location		2012			2011
Derivatives in cash flow hedging relationship:
Interest rate swap agreements		Interest expense, net		$	(0.7	)	$	(0.4	)

				Losses Recognized in Income on Derivatives (Amount Excluded from Effectiveness Testing and Ineffective Portion)(1) Three Months Ended Dec 31,
		Location		2012			2011
Derivatives in cash flow hedging relationship:
Foreign currency options		Cost of revenue		$	(0.1	)	$	—

(1) Losses related to the ineffective portion of the hedges were not material in all periods presented.

Summary of effect of derivative instruments not designated as hedging instruments on income

				Gains / (Losses) Recognized in Income on Derivatives (Amount Excluded from Effectiveness Testing and Ineffective Portion) (1) Three Months Ended Dec 31,
		Location		2012			2011
Derivatives not designated as hedging instruments:
Foreign currency forward contracts		General and administrative expenses		$	(1.0	)	$	1.5
Option contracts		Cost of revenue		(0.1		)	—
				$	(1.1	)	$	1.5

(1) Losses related to the ineffective portion of the hedges were not material in all periods presented.

X

- Definition

Tabular disclosure of the notional amounts, fixed rates and related expiration dates of outstanding derivative positions.

+ References

No definition available.

+ Details

Name:	acm_ScheduleOfNotionalAmountsAndFixedRatesAndExpirationDatesOfOutstandingDerivativePositionsTableTextBlock
Namespace Prefix:	acm_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure for cash flow hedging instruments of (a) the location and amount of gains and losses reported in the statement of financial performance and (b) the location and fair value amounts of the instruments reported in the statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 815

-SubTopic 10

-Section 50

-Paragraph 4C

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959

+ Details

Name:	us-gaap_ScheduleOfCashFlowHedgingInstrumentsStatementsOfFinancialPerformanceAndFinancialPositionLocationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 133

-Paragraph 205G

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 815

-SubTopic 10

-Section 50

-Paragraph 4B

-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624163-113959



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 133

-Paragraph 44C

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name:	us-gaap_ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure for other derivative instruments not designated as hedging instruments of (a) the location and amount of gains and losses reported in the statement of financial performance and (b) the location and fair value amounts of the instruments reported in the statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 815

-SubTopic 10

-Section 50

-Paragraph 4C

-Subparagraph (e)

-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959

+ Details

Name:	us-gaap_ScheduleOfOtherDerivativesNotDesignatedAsHedgingInstrumentsStatementsOfFinancialPerformanceAndFinancialPositionLocationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration