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Note 5 - Accumulated Other Comprehensive Loss

3 Months Ended

Dec. 31, 2011

Note 5 - Accumulated Other Comprehensive Loss Disclosure

Note 5 - Accumulated Other Comprehensive Loss

5.         Accumulated Other Comprehensive Loss

The components of comprehensive income (loss) are as follows:

		For the Three Months Ended
		December 31, 2011				December 31, 2010
		(Amounts in thousands)
Net income (loss)		$	461			$	389
Effect of foreign currency translation			(114	)			(61	)
Minimum pension liability			—				—
Comprehensive income (loss)		$	347			$	328

The components of Accumulated Other Comprehensive Loss are as follows:

		December 31, 2011				September 30, 2011
		(Amounts in thousands)
Cumulative effect of foreign currency translation		$	(2,342	)		$	(2,228	)
Additional minimum pension liability			(3,675	)			(3,675	)
Accumulated Other Comprehensive Loss		$	(6,017	)		$	(5,903	)

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The entire disclosure for comprehensive income. Includes, but is not limited to, the following: 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (5) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (6) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (7) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

+ References

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-Publisher FASB

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Reclassification Adjustments

-URI http://asc.fasb.org/extlink&oid=6522872



Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 14-26

-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.



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