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Eclipsys Corp – ‘10-Q’ for 6/30/10 – ‘XML.R7’

On:  Thursday, 8/5/10, at 5:17pm ET   ·   For:  6/30/10   ·   Accession #:  1193125-10-179562   ·   File #:  0-24539

Previous ‘10-Q’:  ‘10-Q’ on 5/5/10 for 3/31/10   ·   Latest ‘10-Q’:  This Filing

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/05/10  Eclipsys Corp                     10-Q        6/30/10   32:2.5M                                   Donnelley … Solutions/FA

Quarterly Report   —   Form 10-Q   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    667K 
 2: EX-31.1     Section 302 Certification                           HTML     18K 
 3: EX-31.2     Section 302 Certification                           HTML     18K 
 4: EX-32.1     Section 906 Certification                           HTML     12K 
 5: EX-32.2     Section 906 Certification                           HTML     12K 
25: XML         IDEA XML File -- Definitions and References          XML     78K 
29: XML         IDEA XML File -- Filing Summary                      XML     40K 
27: XML.R1      Document and Entity Information                      XML    106K 
28: XML.R2      Condensed Consolidated Balance Sheets                XML    365K 
16: XML.R3      Condensed Consolidated Balance Sheets                XML    102K 
                (Parenthetical)                                                  
19: XML.R4      Condensed Consolidated Statements of Operations      XML    473K 
24: XML.R5      Condensed Consolidated Statements of Cash Flows      XML    372K 
22: XML.R6      Preparation of Interim Financial Statements          XML     28K 
31: XML.R7      Recently Issued Accounting Pronouncements            XML     28K 
14: XML.R8      Merger                                               XML     27K 
21: XML.R9      Earnings (Loss) Per Share                            XML     67K 
13: XML.R10     Accounts Receivable                                  XML     32K 
12: XML.R11     Long-Term Investments                                XML     51K 
15: XML.R12     Acquired Technology and Intangible Assets,           XML     56K 
                Including Goodwill                                               
26: XML.R13     Total Comprehensive Income (Loss)                    XML     40K 
17: XML.R14     Restructuring                                        XML     27K 
18: XML.R15     Fair Value Measurement                               XML     71K 
20: XML.R16     Income Taxes                                         XML     28K 
32: XML.R17     Contingencies                                        XML     34K 
30: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS    211K 
 6: EX-101.INS  XBRL Instance -- eclp-20100630                       XML    307K 
 8: EX-101.CAL  XBRL Calculations -- eclp-20100630_cal               XML    117K 
 9: EX-101.DEF  XBRL Definitions -- eclp-20100630_def                XML    263K 
10: EX-101.LAB  XBRL Labels -- eclp-20100630_lab                     XML    334K 
11: EX-101.PRE  XBRL Presentations -- eclp-20100630_pre              XML    299K 
 7: EX-101.SCH  XBRL Schema -- eclp-20100630                         XSD     41K 
23: ZIP         XBRL Zipped Folder -- 0001193125-10-179562-xbrl      Zip     49K 


‘XML.R7’   —   Recently Issued Accounting Pronouncements


This Financial Report is an XBRL XML File.


                                                                                                                                                                                
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<div> <p style="margin-top: 18px; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2"><b>NOTE B – RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS </b></font></p> <p style="margin-top: 6px; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">In October 2009, the Financial Accounting Standards Board ("FASB") issued updated guidance that amends existing revenue recognition accounting pronouncements that have multiple element arrangements. This updated guidance provides accounting principles and application guidance on whether multiple deliverables exist, how the arrangement should be separated, and the consideration allocated. This new approach is effective for fiscal years beginning after June 15, 2010 and may be applied retrospectively or prospectively for new or materially modified arrangements. In addition, early adoption is permitted. The adoption of this guidance during the first quarter of 2010 did not have an impact on the Company's Condensed Consolidated Financial Statements. </font></p> <p style="margin-top: 12px; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">In October 2009, the FASB issued updated guidance related to certain arrangements that contain software elements, which amends revenue recognition to exclude tangible products that include software and non-software components that function together to deliver the product's essential functionality. This updated guidance will be applied on a prospective basis for revenue arrangements entered into or materially modified in fiscal years beginning on or after June 15, 2010. Earlier application is permitted as of the beginning of a company's fiscal year provided the company has not previously issued financial statements for any period within that year. An entity shall not elect early application of this update unless it also elects early application of the update related to multiple element arrangements. The adoption of this guidance during the first quarter of 2010 did not have an impact on the Company's Condensed Consolidated Financial Statements. </font></p> </div>
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