Attached files
| file | filename |
|---|---|
| EX-32.1 - EX 32.1 TO JOHNSON OUTDOORS 2009 10-K - JOHNSON OUTDOORS INC | ex321jo200910k.htm |
| EX-31.2 - EX 31.2 TO JOHNSON OUTDOORS 2009 10-K - JOHNSON OUTDOORS INC | ex312jo200910k.htm |
| EX-23 - EX 23 TO JOHNSON OUTDOORS 2009 10-K - JOHNSON OUTDOORS INC | ex23tojo200910k.htm |
| EX-21 - EX 21 TO JOHNSON OUTDOORS 2009 10-K - JOHNSON OUTDOORS INC | ex21tojo200910k.htm |
| EX-31.1 - EX 31.1 TO JOHNSON OUTDOORS 2009 10-K - JOHNSON OUTDOORS INC | ex311tojo200910k.htm |
| EX-10.30 - EXHIBIT 10.30 TO JOHNSON OUTDOORS 2009 10-K - JOHNSON OUTDOORS INC | ex10-30tojo200910k.htm |
| 10-K - JOHNSON OUTDOORS 2009 10-K - JOHNSON OUTDOORS INC | jo200910k.htm |
Exhibit 18
LETTER
REGARDING CHANGE IN ACCOUNTING PRINCIPLE
December
3, 2009
Mr. David
Johnson
Chief
Financial Officer
Johnson
Outdoors Inc.
555 Main
Street
Racine,
WI 53403
Dear Mr.
Johnson:
Note 1 of
the Notes to the annual consolidated financial statements of Johnson Outdoors
Inc. included in its Form 10-K for the year ended October 2, 2009, describes a
change regarding the date of the Company’s annual goodwill and other indefinite
lived-intangible assets impairment assessment from the last day of the fiscal
fourth quarter to the last day of the Company’s August month end. There are no
authoritative criteria for determining a preferable measurement date based on
the particular circumstances; however, we conclude that such method in the
change of accounting is an acceptable alternative method which, based on your
business judgment to make this change and for the stated reasons, is preferable
in your circumstances.
Very
truly yours,
/s/ Ernst
and Young LLP
Milwaukee,
Wisconsin