New Authoritative Accounting Guidance

3 Months Ended

Mar. 31, 2014

New Authoritative Accounting Guidance [Abstract]

New Authoritative Accounting Guidance

NOTE 11:  NEW AUTHORITATIVE ACCOUNTING GUIDANCE

In July 2013, FASB issued Accounting Standard Update No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (“ASU 2013-11”).  ASU 2013-11 requires an entity to present an unrecognized tax benefit as a reduction of a deferred tax asset for a net operating loss (NOL) carryforward, or similar tax loss or tax credit carryforward, rather than as a liability when (1) the uncertain tax position would reduce the NOL or other carryforward under the tax law of the applicable jurisdiction and (2) the entity intends to use the deferred tax asset for that purpose.  The ASU does not require new recurring disclosures.  The guidance became effective for us on January 1, 2014 and did not have any impact on the financial statements.