Subsequent Events

6 Months Ended

Mar. 31, 2013

Subsequent Events [Abstract]

Subsequent Events

Subsequent Event

Spectrum Brands' Acquisition of TLM Taiwan

On April 8, 2013, Spectrum Brands completed the $100.0 cash acquisition of certain assets of TLM Taiwan from Stanley Black & Decker, completing the final step in the Hardware Acquisition. In accordance with ASC 805, the Company will account for the acquisition by applying the acquisition method of accounting and include the fair value of acquired assets within Spectrum Brands' Hardware & Home Improvement segment. Spectrum Brands is in process of preparing the preliminary purchase price allocation of TLM Taiwan.