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Impact of Recently Issued Accounting Standards Level 1 (Notes) | 12 Months Ended
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Sep. 25, 2011
Impact of Recently Issued Accounting Standards [Abstract] |
New Accounting Standards [Text Block] |
17 | IMPACT OF RECENTLY ISSUED ACCOUNTING STANDARDS
In 2011, the FASB issued, Accounting Standards Update ("ASU") 2011-8, Testing Goodwill for Impairment, which provides new guidance on testing goodwill for impairment. This new guidance gives us, subject to certain conditions, the option of first performing a qualitative assessment to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of the reporting unit is less than its carrying amount. We adopted this guidance in 2011, as permitted. Adoption did not have a material impact on our Consolidated Financial Statements. In 2010, the FASB issued ASU 2010-06, Improving Disclosures about Fair Value Measurements, which requires additional disclosure related to the three-level fair value hierarchy. This new guidance requires us to disclose significant transfers in and out of Level 1 and Level 2 of the fair value hierarchy and to disclose separately information related to purchases, sales, issuances and settlements in the reconciliation of fair value measurements classified as Level 3. The new guidance also clarifies previous disclosure requirements by increasing the level of disaggregation to the class level for investments and by requiring more disclosures regarding inputs and valuation techniques for fair value measurements in Level 2 and Level 3. Adoption of ASU 2010-06 occurs in two parts with the requirements to disclose purchases, sales, issuances and settlements in the reconciliation of fair value measurements classified as Level 3 to occur in 2012. We adopted the remaining requirements of ASU 2010-06 in 2011, which did not have a material effect on our Consolidated Financial Statements.

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- Definition The complete disclosure related to new accounting pronouncements; including new standards adopted as well as standards that the company will adopt in the near future. + References No definition available. + Details
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