Attached files

file filename
10-Q - 10-Q - BROADVIEW NETWORKS HOLDINGS INCbroadviewnetworksholdingsi.htm
EX-32.2 - EXHIBIT 32.2 - BROADVIEW NETWORKS HOLDINGS INCbnhex322-9302012.htm
EX-31.2 - EXHIBIT 31.2 - BROADVIEW NETWORKS HOLDINGS INCbnhex312-9302012.htm
EX-32.1 - EXHIBIT 32.1 - BROADVIEW NETWORKS HOLDINGS INCbnhex321-9302012.htm
EX-31.1 - EXHIBIT 31.1 - BROADVIEW NETWORKS HOLDINGS INCbnhex311-9302012.htm
EXCEL - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCFinancial_Report.xls
XML - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCR5.htm
XML - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCR6.htm
XML - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCR8.htm
XML - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCR7.htm
XML - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCR9.htm
XML - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCR3.htm
XML - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCR1.htm
XML - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCR2.htm
XML - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCR4.htm
XML - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCR11.htm
XML - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCR15.htm
XML - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCR20.htm
XML - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCR18.htm
XML - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCR13.htm
XML - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCR14.htm
XML - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCR17.htm
XML - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCR21.htm
XML - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCR22.htm
XML - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCR12.htm
XML - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCR16.htm
XML - IDEA: XBRL DOCUMENT - BROADVIEW NETWORKS HOLDINGS INCR19.htm
v2.4.0.6
Recent Accounting Pronouncements
9 Months Ended
Sep. 30, 2012
Recent Accounting Pronouncements [Abstract]  
Recent Accounting Pronouncements [Text Block]
Recent Accounting Pronouncements
During the first quarter of 2012, the Company adopted the accounting standard update regarding the presentation of comprehensive income. This update was issued to increase the prominence of items reported in other comprehensive income. The update requires that all nonowner changes in stockholders’ equity be presented either in a single continuous statement of comprehensive income or in two separate, but consecutive statements. The adoption of this standard update did not have any impact on the Company’s condensed consolidated financial statements since the Company does not have any material items of other comprehensive income for the periods presented.
During the first quarter of 2012, the Company adopted the accounting standard update regarding fair value measurement. This update was issued to provide a consistent definition of fair value and ensure that the fair value measurement and disclosure requirements are similar between U.S. GAAP and International Financial Reporting Standards. This standard update also changes certain fair value measurement principles and enhances the disclosure requirements particularly for Level 3 fair value measurements. The adoption of this standard update did not have a significant impact on the Company’s condensed consolidated financial statements.
In July 2012, the accounting standard on testing the decline in the realizable value of indefinite-lived intangible assets other than goodwill was updated. The update allows an organization to first assess qualitative factors to determine whether it is necessary to perform the quantitative impairment test. An organization electing to perform a qualitative assessment is no longer required to calculate the fair value of an indefinite-lived intangible asset unless the organization determines, based on a qualitative assessment, that it is “more likely than not” that the asset is impaired. The update is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. Early adoption is permitted. The adoption of this standard update is not expected to have a significant impact on the Company’s condensed consolidated financial statements.