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New Accounting Pronouncements
 12 Months Ended
Dec. 31, 2013
New Accounting Pronouncements  
New Accounting Pronouncements

5.     New Accounting Pronouncements

        In July 2013, the FASB issued explicit guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. An unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows. To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The assessment of whether a deferred tax asset is available is based on the unrecognized tax benefit and deferred tax asset that exist at the reporting date and should be made presuming disallowance of the tax position at the reporting date. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013 and should be applied prospectively to all unrecognized tax benefits that exist at the effective date. The Company adopted this guidance as of January 1, 2014. Although the Company currently has unrecognized tax benefits, this guidance did not have a material impact on the Company's consolidated financial statements.

        In February 2013, the FASB finalized the disclosure requirements on how entities should present financial information about reclassification adjustments from accumulated other comprehensive income. The standard requires that companies present either in a single note or parenthetically on the face of the financial statements, the effect of significant amounts reclassified from each component of accumulated other comprehensive income based on its source and the income statement line items affected by the reclassification. If a component is not required to be reclassified to net income in its entirety, companies would instead cross reference to the related footnote for additional information. The disclosures required by this amendment are effective for public entities for annual and interim reporting periods beginning after December 15, 2012. The Company adopted the guidance as of January 1, 2013. Other than the additional disclosure requirements shown below, the adoption of this guidance did not have an impact on the Company's consolidated financial statements.

        The net of tax changes in accumulated other comprehensive income by component were as follows (in thousands):

 
   Foreign
Currency		   Available for
sale securities		   Total  

Other comprehensive income:

                    

Balance at December 31, 2011

   $ 1,203   $ 1,115   $ 2,318  

Foreign currency translation adjustment

     425     —     425  

Unrealized holding gains on corporate debt securities

     —     279     279  
               
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Ending balance at December 31, 2012

     1,628     1,394     3,022  

Foreign currency translation adjustment

     (1,245 )   —     (1,245 )

Unrealized holding losses on corporate debt securities

     —     (98 )   (98 )

Realized gain on redemption of corporate debt securities

     —     (1,296 )   (1,296 )
               
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Ending balance at December 31, 2013

   $ 383   $ —   $ 383  
               
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