Note 8 - Income Taxes	3 Months Ended
Sep. 30, 2012
Income Tax Disclosure [Text Block]	8. INCOME TAXES Income tax expense decreased to $734,000 in the first quarter of fiscal 2013 compared to $758,000 in the same quarter of fiscal 2012, primarily related to the decrease in operating income. The effective tax rate increased to 48% in the first quarter of fiscal 2013 compared to 34% in the same quarter of fiscal 2012, primarily due to nondeductible professional fees paid in the first quarter of fiscal 2013 related to the Merger Agreement and the Merger. Deferred tax assets and liabilities are recognized for the expected future tax consequences attributed to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using the enacted rates expected to apply to taxable income in the years in which those temporary differences are expected to reverse. A valuation allowance is provided against net deferred tax assets when it is not more likely than not that a tax benefit will be realized. Income taxes include U.S. and foreign taxes. As of September 30, 2012 the Company’s unrecognized tax benefits totaled $624,000. Accrued interest and penalties at September 30, 2012 were $168,000. The Company recognizes accrued interest and penalties in income tax expense. The Company files income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. In general, the Company’s filed income tax returns are no longer subject to examination by the respective taxing authorities for years ending before June 30, 2009. However, to the extent utilized, the Company’s net operating loss carryforwards originating in closed years, remain subject to examinations.

Note 8 - Income Taxes

3 Months Ended

Sep. 30, 2012

8. INCOME TAXES

Income tax expense decreased to $734,000 in the first quarter of fiscal 2013 compared to $758,000 in the same quarter of fiscal 2012, primarily related to the decrease in operating income. The effective tax rate increased to 48% in the first quarter of fiscal 2013 compared to 34% in the same quarter of fiscal 2012, primarily due to nondeductible professional fees paid in the first quarter of fiscal 2013 related to the Merger Agreement and the Merger.

Deferred tax assets and liabilities are recognized for the expected future tax consequences attributed to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using the enacted rates expected to apply to taxable income in the years in which those temporary differences are expected to reverse. A valuation allowance is provided against net deferred tax assets when it is not more likely than not that a tax benefit will be realized. Income taxes include U.S. and foreign taxes.

As of September 30, 2012 the Company’s unrecognized tax benefits totaled $624,000. Accrued interest and penalties at September 30, 2012 were $168,000. The Company recognizes accrued interest and penalties in income tax expense.

The Company files income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. In general, the Company’s filed income tax returns are no longer subject to examination by the respective taxing authorities for years ending before June 30, 2009. However, to the extent utilized, the Company’s net operating loss carryforwards originating in closed years, remain subject to examinations.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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-Paragraph 43, 44, 45, 46, 47, 48, 49

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

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+ Details

MEDIWARE INFORMATION SYSTEMS INC 10-Q