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介绍的基础 |
3个月结束了 |
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Dec. 31, 2012 |
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| Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
| 介绍的基础 |
BASIS OF PRESENTATION
介绍的基础。
The condensed consolidated financial statements have been prepared by KLA-Tencor Corporation (“KLA-Tencor” or the “Company”) pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). 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 pursuant to such rules and regulations. In the opinion of management, the unaudited interim financial statements reflect all adjustments (consisting only of normal, recurring adjustments) necessary for a fair statement of the financial position, results of operations and cash flows for the periods indicated. These financial statements and notes, however, should be read in conjunction with Item 8, “Financial Statements and Supplementary Data” included in the Company’s Annual Report on Form 10-K for the fiscal year ended
2012年6月30日
，提起秒
August 6, 2012
。
The condensed consolidated financial statements include the accounts of KLA-Tencor and its majority-owned subsidiaries. All significant intercompany balances and transactions have been eliminated.
The results of operations for the
six
months ended
December 31, 2012
不一定指示任何其他临时期限或全部财政年度的结果
2013年6月30日
。
Certain reclassifications have been made to the prior year’s Condensed Consolidated Balance Sheet and notes to conform to the current year presentation. The reclassifications had no effect on the Condensed Consolidated Statements of Operations or Cash Flows.
Management Estimates.
The preparation of the condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.
最近的会计声明。
2011年9月，财务会计准则委员会（“FASB”）发布了一项会计标准更新，旨在简化损害的善意测试。该修正案允许实体首先评估定性因素，以确定是否有必要执行两步定量的商用损伤试验。除非实体基于定性评估，否则不再需要一个实体来计算报告单位的公允价值，这比报告单位的公允价值少于其账面，否则该报告单位的公允价值。根据其条款对本公司2013年6月30日截至截至2013年6月30日的财政年度进行的年度和中期良好损伤测试的修正案，并允许提前通过。beplay官网ued该公司在beplay官网ued截至2011年12月31日止三个月的三个月开始（见附注5，“商誉和购买无形资产”的详细说明，该公司选择了这一会计指导。
2011年6月,财务会计准则委员会发布了会计标准rd update requiring an increase in the prominence of items reported in other comprehensive income. The amendment eliminated the option to present components of other comprehensive income as part of the statement of changes in stockholders' equity and required that the total of comprehensive income, the components of net income, and the components of other comprehensive income be presented in a single continuous statement of comprehensive income or in two separate but consecutive statements. The amendment also required presentation of adjustments for items that are reclassified from other comprehensive income in the statement where the components of net income and the components of other comprehensive income are presented, but that requirement was indefinitely deferred by the FASB in December 2011. The amendment (other than the portion regarding the presentation of reclassification adjustments which, as noted above, has been deferred indefinitely) became effective for the Company's interim period ended September 30, 2012. The amendment did not have an impact on the Company's financial position, results of operations or cash flows as it is disclosure-only in nature.
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