Attached files

file filename
EXCEL - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.Financial_Report.xls
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R3.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R5.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R4.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R6.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R8.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R2.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R7.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R1.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R31.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R21.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R35.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R20.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R24.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R45.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R16.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R25.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R34.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R46.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R10.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R17.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R11.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R22.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R19.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R44.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R41.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R49.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R26.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R48.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R43.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R47.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R15.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R29.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R13.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R30.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R23.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R28.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R50.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R39.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R27.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R38.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R32.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R33.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R36.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R12.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R37.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R14.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R40.htm
EX-31.1 - EXHIBIT 31.1 - AEROFLEX HOLDING CORP.v331865_ex31-1.htm
EX-32.1 - EXHIBIT 32.1 - AEROFLEX HOLDING CORP.v331865_ex32-1.htm
EX-31.2 - EXHIBIT 31.2 - AEROFLEX HOLDING CORP.v331865_ex31-2.htm
EX-32.2 - EXHIBIT 32.2 - AEROFLEX HOLDING CORP.v331865_ex32-2.htm
10-Q - FORM 10-Q - AEROFLEX HOLDING CORP.v331865_10q.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R42.htm
XML - IDEA: XBRL DOCUMENT - AEROFLEX HOLDING CORP.R18.htm
EX-31.3 - EXHIBIT 31.3 - AEROFLEX HOLDING CORP.v331865_ex31-3.htm
v2.4.0.6
Recent Accounting Pronouncements
6 Months Ended
Dec. 31, 2012
New Accounting Pronouncements and Changes In Accounting Principles [Abstract]  
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]
2. Recent Accounting Pronouncements

 

In June 2011, the Financial Accounting Standards Board (“FASB”) issued authoritative guidance on the presentation of comprehensive income. The new guidance eliminates the option to report other comprehensive income and its components in the statement of stockholders’ equity. Instead, an entity is required to present either a continuous statement of net income and other comprehensive income or two separate but consecutive statements. This new guidance became effective for us beginning with the first quarter of fiscal 2013 and was applied retrospectively. We have presented other comprehensive income in a separate statement immediately following our Statements of Operations. The new guidance would have required entities to present reclassification adjustments out of accumulated other comprehensive income by component in both the statement in which net income is presented and the statement in which other comprehensive income is presented. In December 2011, the FASB issued guidance which indefinitely defers the guidance related to the presentation of reclassification adjustments.

 

In September 2011, the FASB issued authoritative guidance on testing goodwill for impairment. The new guidance provides an entity the option to first perform a qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If an entity determines that this is the case, it is required to perform the currently prescribed two-step goodwill impairment test to identify potential goodwill impairment and measure the amount of goodwill impairment loss to be recognized for that reporting unit (if any). If an entity’s qualitative assessment determines that it is more likely than not that the fair value of a reporting unit exceeds its carrying amount, the two-step goodwill impairment test is not required. This new guidance became effective for us beginning with the first quarter of fiscal 2013. The adoption of this new guidance did not have an impact on our consolidated financial statements.

 

In July 2012, the FASB issued authoritative guidance allowing entities to use a qualitative approach to test indefinite-lived intangible assets for impairment. The new guidance permits an entity to first perform a qualitative assessment to determine whether it is more likely than not that the fair value of an indefinite-lived intangible asset is less than its carrying value. If it is concluded that this is the case, it is necessary to perform the currently prescribed quantitative impairment test by comparing the fair value of the indefinite-lived intangible asset with its carrying value. Otherwise, the quantitative impairment test is not required. We adopted this guidance in the first quarter of fiscal 2013. The adoption of the new guidance did not have an impact on our consolidated financial statements.