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| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R53.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R20.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R38.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R27.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R58.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R10.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R5.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R41.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R49.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R26.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R21.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R51.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R34.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R16.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R14.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R13.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R60.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R15.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R19.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R23.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R11.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R12.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R4.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R18.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R1.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R17.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R3.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R7.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R36.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R22.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R35.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R59.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R6.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R45.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R2.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R40.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R32.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R8.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R31.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R30.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R44.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R56.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R28.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R29.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R43.htm |
| EXCEL - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | Financial_Report.xls |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R62.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R9.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R47.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R61.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R52.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R37.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R42.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R50.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R25.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R57.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R33.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R46.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R55.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R48.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R54.htm |
| XML - IDEA: XBRL DOCUMENT - China Precision Steel, Inc. | R39.htm |
| EX-32 - EXHIBIT 32.2 - China Precision Steel, Inc. | ex32-2.htm |
| EX-32 - EXHIBIT 32.1 - China Precision Steel, Inc. | ex32-1.htm |
| EX-31 - EXHIBIT 31.2 - China Precision Steel, Inc. | ex31-2.htm |
| EX-31 - EXHIBIT 31.1 - China Precision Steel, Inc. | ex31-1.htm |
| 10-Q - QUARTERLY REPORT - China Precision Steel, Inc. | form10q.htm |
v2.4.0.6
|
Recent Accounting Pronouncements
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3 Months Ended |
|
Sep. 30, 2012
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| New Accounting Pronouncements and Changes in Accounting Principles [Abstract] |
|
| Recent Accounting Pronouncements |
18. Recent Accounting Pronouncements
In December 2011,
the FASB issued ASU No. 2011-11, Disclosures About Offsetting Assets and Liabilities, (“ASU 2011-11”). The amendments
in ASU 2011-11 require entities to disclose information about offsetting and related arrangements to enable users of financial
statements to understand the effect of those arrangements on an entity’s financial position. The amendments require enhanced
disclosures by requiring improved information about financial instruments and derivative instruments that are either (i) offset
in accordance with current literature or (ii) subject to an enforceable master netting arrangement or similar agreement, irrespective
of whether they are offset in accordance with current literature. ASU 2011-11 is effective for fiscal years, and interim periods
within those years, beginning on or after January 1, 2013. This standard will become effective for the Company beginning July 1,
2013. The Company does not believe adoption of this new guidance will have a significant impact on its consolidated financial statements.
In
July 2012, the FASB issued ASU
No. 2012-02, Intangibles-Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible
Assets for Impairment (“ASU 2012-02”). ASU 2012-02 amends Topic 350 by establishing an optional two-step analysis
for impairment testing of indefinite-lived intangibles other than goodwill. This update allows an entity the option to first assess
qualitative factors to determine whether it is necessary to perform the quantitative impairment test. Under that option, an entity
no longer would be required to calculate the fair value of the intangible asset unless the entity determines, based on that qualitative
assessment, that it is more likely than not that its fair value is less than its carrying amount. ASU 2012-02 is effective for
annual and interim impairment tests performed for fiscal years beginning after September 15, 2012 and early adoption is permitted.
This standard will become effective for the Company beginning July 1, 2013. The Company does
not believe adoption of this new guidance will have a significant impact on its consolidated financial statements. |
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The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.
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