Accounting Changes and Error Corrections	3 Months Ended
Sep. 30, 2011
Accounting Changes and Error Corrections
Description of New Accounting Pronouncements Not yet Adopted [Text Block]	RECENT ACCOUNTING GUIDANCE NOT YET ADOPTED In September 2011, the FASB amended the authoritative guidance related to goodwill impairment testing. The amendment simplifies the current two-step goodwill impairment test previously required by permitting entities to first perform a qualitative assessment to determine whether it is more likely than not (a likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying amount. Based on the results of the qualitative assessment, if the entity determines that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, it would then perform the first step of the goodwill impairment test; otherwise, no further impairment test would be required. The amended guidance is effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. However, all entities have the option to early adopt the amended guidance. The Board specifically noted that an entity that performed its annual or interim goodwill impairment test before the amended guidance was issued (September 15, 2011) would be able to early adopt the guidance and perform a qualitative assessment, provided that its financial statements for the most recent annual or interim period have not been issued (for public entities) or made available to be issued (for nonpublic entities). We believe adoption of this new guidance will not have a material impact on our financial statements. Entities are permitted to make the election to perform the qualitative assessment on a period–by-period and reporting unit-by-reporting unit basis. Therefore, an entity might choose to perform the qualitative assessment for the year ended December 31, 2011, and to perform step one of the goodwill impairment test without doing a qualitative assessment in the subsequent year, or vice versa.

Accounting Changes and Error Corrections

3 Months Ended

Sep. 30, 2011

Accounting Changes and Error Corrections

Description of New Accounting Pronouncements Not yet Adopted [Text Block]

RECENT ACCOUNTING GUIDANCE NOT YET ADOPTED

In September 2011, the FASB amended the authoritative guidance related to goodwill impairment testing. The amendment simplifies the current two-step goodwill impairment test previously required by permitting entities to first perform a qualitative assessment to determine whether it is more likely than not (a likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying amount. Based on the results of the qualitative assessment, if the entity determines that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, it would then perform the first step of the goodwill impairment test; otherwise, no further impairment test would be required.

The amended guidance is effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. However, all entities have the option to early adopt the amended guidance. The Board specifically noted that an entity that performed its annual or interim goodwill impairment test before the amended guidance was issued (September 15, 2011) would be able to early adopt the guidance and perform a qualitative assessment, provided that its financial statements for the most recent annual or interim period have not been issued (for public entities) or made available to be issued (for nonpublic entities). We believe adoption of this new guidance will not have a material impact on our financial statements.

Entities are permitted to make the election to perform the qualitative assessment on a period–by-period and reporting unit-by-reporting unit basis. Therefore, an entity might choose to perform the qualitative assessment for the year ended December 31, 2011, and to perform step one of the goodwill impairment test without doing a qualitative assessment in the subsequent year, or vice versa.