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EXCEL - IDEA: XBRL DOCUMENT - AEHR TEST SYSTEMSFinancial_Report.xls
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EX-32 - CERTIFICATION - AEHR TEST SYSTEMSaehr_ex32.htm
EX-31.1 - CERTIFICATION - AEHR TEST SYSTEMSaehr_ex311.htm
EX-31.2 - CERTIFICATION - AEHR TEST SYSTEMSaehr_ex312.htm
10-Q - FORM 10-Q FOR THE PERIOD ENDED NOVEMBER 30, 2012 - AEHR TEST SYSTEMSaehr_10q.htm
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v2.4.0.6
11. RECENT ACCOUNTING PRONOUNCEMENTS
6 Months Ended
Nov. 30, 2012
Recent Accounting Pronouncements  
11. RECENT ACCOUNTING PRONOUNCEMENTS

11. RECENT ACCOUNTING PRONOUNCEMENTS

 

In June 2011, authoritative guidance was issued on the presentation of comprehensive income to require an entity 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. This authoritative guidance eliminates the option to present the components of other comprehensive income as part of the statement of shareholders’ equity. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2011. The Company adopted this guidance the first quarter of fiscal 2013. Other than requiring additional disclosure, the adoption of this new guidance did not have a material impact on the Company’s consolidated financial statements.