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XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR5.htm
XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR48.htm
XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR52.htm
XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR25.htm
XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR50.htm
XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR37.htm
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XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR39.htm
XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR33.htm
EX-32 - SECTION 906 CERTIFICATION OF CEO AND CFO - MICROSEMI CORPd277511dex32.htm
EX-31.1 - SECTION 302 CERTIFICATION OF CEO - MICROSEMI CORPd277511dex311.htm
EX-10.4 - FISCAL 2012 EXECUTIVE NON-EQUITY INCENTIVE PLAN - MICROSEMI CORPd277511dex104.htm
EX-31.2 - SECTION 302 CERTIFICATION OF CFO - MICROSEMI CORPd277511dex312.htm
EX-10.3 - FORM OF NOTICE OF PERFORMANCE STOCK UNIT AWARD - MICROSEMI CORPd277511dex103.htm
EXCEL - IDEA: XBRL DOCUMENT - MICROSEMI CORPFinancial_Report.xls
XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR8.htm
XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR4.htm
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XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR36.htm
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XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR13.htm
XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR49.htm
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XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR11.htm
XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR10.htm
XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR32.htm
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XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR51.htm
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XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR47.htm
XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR38.htm
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XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR23.htm
XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR27.htm
10-Q - FORM 10-Q - MICROSEMI CORPd277511d10q.htm
XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR24.htm
XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR46.htm
XML - IDEA: XBRL DOCUMENT - MICROSEMI CORPR30.htm
v2.4.0.6
RECENTLY ISSUED ACCOUNTING STANDARDS
3 Months Ended
Jan. 01, 2012
RECENTLY ISSUED ACCOUNTING STANDARDS

9. RECENTLY ISSUED ACCOUNTING STANDARDS

In January 2010, the FASB issued ASU No. 2010-06, that requires new fair value disclosures pertaining to significant transfers in and out of Level 1 and Level 2 fair value measurements and the reasons for the transfers and activity. For Level 3 fair value measurements, purchases, sales, issuances and settlements must be reported on a gross basis. Further, additional disclosures are required by class of assets or liabilities, as well as inputs used to measure fair value and valuation techniques. ASU No. 2010-06 is effective for interim and annual reporting periods beginning after December 15, 2009 (our second quarter of fiscal year 2010), except for the disclosures about purchases, sales, issuances and settlements on a gross basis, which is effective for fiscal years beginning after December 15, 2010 (our fiscal year 2012). The adoption of this ASU did not result in a material impact on our consolidated financial position, results of operations or cash flows.

 

In June 2011, the FASB issued ASU No. 2011-05, that updates the presentation of comprehensive income such that an entity has the option to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. ASU No. 2011-05 is effective for public entities for fiscal years, and interim periods within those years, beginning after December 15, 2011 (the second quarter of our fiscal year 2012). The provisions of this standard only affect the presentation of comprehensive income and will not materially impact our consolidated financial position, results of operations or cash flows. In December 2011, the FASB issued ASU No. 2011-12 that effectively defers the changes in ASU No. 2011-05 related to the presentation of reclassification adjustments out of accumulated other comprehensive income. We are currently evaluating the disclosures required under these ASUs.

In December 2011, the FASB issued ASU No. 2011-11, the objective of which is to provide additional disclosures on the effect or potential effect of rights of setoff associated with an entity’s recognized assets and recognized liabilities within the scope of the update. The update primarily impacts financial instruments and derivatives subject to a master netting arrangement or similar agreement. ASU No. 2011-11 is effective for annual reporting periods beginning on or after January 1, 2013, and interim periods within those annual periods (the first quarter of our fiscal year 2015). We are currently evaluating the disclosures required under this ASU.