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Fair Value of Financial Instruments (Tables)

3 Months Ended

Sep. 30, 2012

Fair Value Disclosures [Abstract]

Short-term Investments and Financial Instruments

The following table summarizes the valuation of the Company’s remaining assets and liabilities measured at fair value on a recurring basis as of September 30, 2012:

	Total				Quoted prices in active markets (Level 1)				Significant other observable inputs (Level 2)				Significant unobservable inputs (Level 3)
	(in thousands)
Assets:
Deferred compensation plan investments, current and non-current portion	$	12,737			$	12,737			$	—			$	—
Forward foreign currency exchange contracts	10				—				10				—
Total assets at fair value	$	12,747			$	12,737			$	10			$	—
Liabilities:
Deferred compensation plan investments, current and non-current portion	$	12,737			$	12,737			$	—			$	—
Forward foreign currency exchange contracts	30				—				30				—
Liability for contingent consideration, current and non-current portion	17,342				—				—				17,342
Total liabilities at fair value	$	30,109			$	12,737			$	30			$	17,342

The following table summarizes the valuation of the Company’s remaining assets and liabilities measured at fair value on a recurring basis as of June 30, 2012:

	Total				Quoted prices in active markets (Level 1)				Significant other observable inputs (Level 2)				Significant unobservable inputs (Level 3)
	(in thousands)
Assets:
Deferred compensation plan investments, current and non-current portion	$	11,635			$	11,635			$	—			$	—
Forward foreign currency exchange contracts	21				—				21				—
Total assets at fair value	$	11,656			$	11,635			$	21			$	—
Liabilities:
Deferred compensation plan investments, current and non-current portion	$	11,635			$	11,635			$	—			$	—
Forward foreign currency exchange contracts	110				—				110				—
Liability for contingent consideration, current and non-current portion	16,653				—				—				16,653
Total liabilities at fair value	$	28,398			$	11,635			$	110			$	16,653

Fair Value, Business Acquisition, Liability for Contingent Consideration

The table below provides a summary of the changes in fair value of the Company’s contingent consideration (Level 3) for the CDC earnout for the quarter ended September 30, 2012 and 2011:

	Contingent consideration for the quarter ended
	September 30,
	2012				2011
	(in thousands)
Fair value at beginning of period	$	16,653			$	23,794
Change in fair value of contingent consideration	764				894
Foreign currency translation adjustment	(75		)		(3,435		)
Fair value at end of period	$	17,342			$	21,253

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- Definition

Tabular disclosure of contingent payment arrangements including the terms that will result in payment and the accounting treatment that will be followed if such contingencies occur, including the potential impact on earnings per share if contingencies are to be settled in common stock of the entity. The description also may include the period over which amounts are expected to be paid, and changes in the amount since the previous reporting period. This also includes contingent options and commitments.

+ References

No definition available.

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- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258

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