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10-Q - FORM 10-Q - TECHNE CORP /MN/d235640d10q.htm
XML - IDEA: XBRL DOCUMENT - TECHNE CORP /MN/R4.htm
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EX-31.2 - SECTION 302 CERTIFICATION - TECHNE CORP /MN/d235640dex312.htm
EX-32.1 - SECTION 906 CERTIFICATION - TECHNE CORP /MN/d235640dex321.htm
EX-31.1 - SECTION 302 CERTIFICATION - TECHNE CORP /MN/d235640dex311.htm
EX-32.2 - SECTION 906 CERTIFICATION - TECHNE CORP /MN/d235640dex322.htm
EXCEL - IDEA: XBRL DOCUMENT - TECHNE CORP /MN/Financial_Report.xls
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v2.3.0.15
Basis of presentation
3 Months Ended
Sep. 30, 2011
Basis of presentation

A. Basis of presentation:

The interim unaudited condensed consolidated financial statements of Techne Corporation and Subsidiaries (the Company) have been prepared in accordance with accounting principles generally accepted in the United States of America and with instructions to Form 10-Q and Article 10 of Regulation S-X. The accompanying interim unaudited condensed consolidated financial statements reflect all adjustments which are, in the opinion of management, necessary for a fair presentation of the results for the interim periods presented. All such adjustments are of a normal recurring nature.

A summary of significant accounting policies followed by the Company is detailed in the Company’s Annual Report on Form 10-K for fiscal 2011. The Company follows these policies in preparation of the interim unaudited condensed consolidated financial statements. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. These interim unaudited condensed consolidated financial statements should be read in conjunction with the Company’s Consolidated Financial Statements and Notes thereto for the fiscal year ended June 30, 2011, included in the Company’s Annual Report on Form 10-K for fiscal 2011.

Certain reclassifications have been made to prior years’ Condensed Consolidated Financial Statements to conform to the current year presentation. The Company reclassified prior years’ amortization expense as appropriate based upon the nature of the related intangible asset to cost of sales or selling, general and administrative expense. These reclassifications had no impact on net earnings or shareholders’ equity as previously reported.