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CUB > SEC Filings for CUB > Form 8-K on 19-Mar-2013All Recent SEC Filings

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Form 8-K for CUBIC CORP /DE/


19-Mar-2013

Other Events, Financial Statements and Exhibits


Item 8.01. Other Events.

This Current Report on Form 8-K is being filed by Cubic Corporation (the "Company") in connection with the filing of a Registration Statement on Form S-8 relating to shares of the Company's common stock that may be issued under the Company's equity incentive plan, for the purpose of reflecting the retrospective adoption of the Financial Accounting Standards Board Accounting Standards Update ("ASU") No. 2011-05, Presentation of Comprehensive Income (the "Updated Standards"), with respect to its audited consolidated financial statements as of September 30, 2012, September 30, 2011 (restated), September 30, 2010 (restated) and September 30, 2009 (restated) and for each of the years then ended. Such financial statements are consistent with the financial statements for such periods included in the Company's Annual Report on Form 10-K for the year ended September 30, 2012, filed with the Securities and Exchange Commission on December 14, 2012, except (i) the report of Ernst & Young LLP accompanying such financial statements has been reissued to reflect the retrospective adoption of the Updated Standards and (ii) the financial statements and accompanying notes have been updated to reflect the retrospective adoption of the Updated Standards, to clarify certain disclosures in "Note 1-Summary of Significant Accounting Policies" and to include an unaudited footnote describing certain events that occurred subsequent to the Company's fiscal year end.



Item 9.01. Financial Statements and Exhibits.

     Exhibit
     Number                         Description of Exhibit
         23.1   Consent of Independent Registered Public Accounting Firm.
         99.1   Audited Consolidated Financial Statements of Cubic Corporation.
      101.INS   XBRL Instance Document.
      101.SCH   XBRL Taxonomy Extension Schema Document.
      101.CAL   XBRL Taxonomy Extension Calculation Linkbase Document.
      101.DEF   XBRL Taxonomy Extension Definition Linkbase Document.
      101.LAB   XBRL Taxonomy Extension Label Linkbase Document.
      101.PRE   XBRL Taxonomy Extension Presentation Linkbase Document.


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