PENFORD CORP

Filing Type: 10-K/A

Filing Date: 20130708

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Documents

10-K/A

EX-23

EX-31.1

EX-31.2

EX-32

XBRL INSTANCE DOCUMENT

EX-101.INS

XBRL TAXONOMY EXTENSION SCHEMA

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XBRL TAXONOMY EXTENSION CALCULATION LINKBASE

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XBRL TAXONOMY EXTENSION DEFINITION LINKBASE

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XBRL TAXONOMY EXTENSION LABEL LINKBASE

EX-101.LAB

XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE

EX-101.PRE

IDEA: XBRL DOCUMENT

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IDEA: Leases - Additional Information (Detail)

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IDEA: Consolidated Statements of Shareholders' Equity

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IDEA: XBRL DOCUMENT

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IDEA: Condensed Consolidated Statements of Comprehensive Income (Loss) (Parenthetical)

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IDEA: Pensions and Other Postretirement Benefits - Components of Net Periodic Benefit Cost (Detail)

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IDEA: XBRL DOCUMENT

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IDEA: XBRL DOCUMENT

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IDEA: Restatement of Previously Issued Financial Statements - Reconciliation of Sales and Cost of Sales (Detail)

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IDEA: Income Taxes - Reconciliation of Statutory Federal Tax to Actual Provision (Benefit) for Taxes (Detail)

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IDEA: Inventories - Components of Inventory (Detail)

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IDEA: Segment Reporting (Restated)

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IDEA: Stockholders' Equity - Common Shares Outstanding (Detail)

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IDEA: Other Non-Operating Income (Expense) - Other Non-Operating Income (Expense) (Detail)

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IDEA: Stock-based Compensation Plans - Schedule of Share Based Compensation Stock Options Activity (Detail)

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IDEA: Summary of Significant Accounting Policies (Restated) (Tables)

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IDEA: Fair Value Measurements and Derivative Instruments (Tables)

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IDEA: Summary of Significant Accounting Policies (Restated) (Policies)

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IDEA: Income Taxes

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IDEA: Fair Value Measurements and Derivative Instruments - Fair Values of Company's Derivatives (Parenthetical) (Detail)

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IDEA: Debt - Long-term Debt and Capital Lease Obligations Current and Non Current (Detail)

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IDEA: Pensions and Other Postretirement Benefits - Benefit Obligations in Excess of Fair Value of Plan Assets (Detail)

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IDEA: Income Taxes - Schedule of Income Tax Expense (Benefit) on Continuing Operations (Detail)

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IDEA: Fair Value Measurements and Derivative Instruments - Outstanding Futures Contracts (Detail)

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IDEA: Quarterly Financial Data (Unaudited) (Restated) - Additional Information (Detail)

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IDEA: Summary of Significant Accounting Policies (Restated) - Additional Information (Detail)

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IDEA: Income Taxes - Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits (Detail)

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IDEA: XBRL DOCUMENT

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IDEA: Summary of Significant Accounting Policies (Restated) - Components of Accrued Liabilities (Detail)

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IDEA: Carolina Starches Acquisition (Tables)

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IDEA: Stock-based Compensation Plans - Schedule of Share-Based Compensation, Restricted Stock Award Activity (Detail)

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IDEA: Quarterly Financial Data (Unaudited) (Restated) (Tables)

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IDEA: Debt - Additional Information (Detail)

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IDEA: Caroline Starches Acquisition - Additional Information (Detail)

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IDEA: Quarterly Financial Data (Unaudited) (Restated) - Summary of Quarterly Financial Data (Detail)

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IDEA: Stockholders' Equity - Additional Information (Detail)

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IDEA: Inventories

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IDEA: Segment Reporting (Restated) - Additional Information (Detail)

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IDEA: Income Taxes (Tables)

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IDEA: Segment Reporting (Restated) - Reconciliation of Income (Loss) from Operations for Segments to Income (Loss) Before Income Taxes (Detail)

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IDEA: XBRL DOCUMENT

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IDEA: Pensions and Other Postretirement Benefits - Expected Benefit Payments (Detail)

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IDEA: Debt - Schedule of Maturities of Long-term Debt (Detail)

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IDEA: XBRL DOCUMENT

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IDEA: Accumulated Other Comprehensive Loss (Tables)

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IDEA: Business - Additional Information (Detail)

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IDEA: Other Non-operating Income (Expense) - Additional Information (Detail)

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IDEA: XBRL DOCUMENT

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IDEA: Summary of Significant Accounting Policies (Restated)

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IDEA: Goodwill and Other Intangible Assets - Goodwill (Detail)

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IDEA: XBRL DOCUMENT

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IDEA: Segment Reporting (Restated) - Assets by Segment (Detail)

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IDEA: Goodwill and Other Intangible Assets

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IDEA: Fair Value Measurements and Derivative Instruments - Fair Values of Company's Derivatives by Contract Type (Detail)

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IDEA: Condensed Consolidated Balance Sheets

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IDEA: Goodwill and Other Intangible Assets - Additional Information (Detail)

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IDEA: Pensions and Other Postretirement Benefits - Assumed Health Care Cost Trend Rates (Detail)

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IDEA: Carolina Starches Acquisition - Purchase Price Allocation to Assets Acquired and Liabilities Assumed (Detail)

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IDEA: XBRL DOCUMENT

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IDEA: Income Taxes - Schedule of Allocable Comprehensive Tax Expense (Benefit) (Detail)

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IDEA: Other Non-Operating Income (Expense)

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IDEA: XBRL DOCUMENT

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IDEA: Discontinued Operations - Additional Information (Detail)

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IDEA: Earnings (loss) per Common Share - Reconciliation of Income from Operations Applicable to Common Shares and Computation of Diluted Weighted Average Shares Outstanding (Detail)

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IDEA: Restatement of Previously Issued Financial Statements

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IDEA: Stock-based Compensation Plans - Schedule of Employee Service Share-Based Compensation, Allocation of Recognized Period Costs (Detail)

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IDEA: Pensions and Other Postretirement Benefits - Changes in Fair Value of Pension Plan's Real Estate Equity Fund (Detail)

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IDEA: XBRL DOCUMENT

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IDEA: Pensions and Other Postretirement Benefits - Weighted Average Asset Allocations of Investment Portfolio for Pension Plans (Detail)

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IDEA: Fair Value Measurements and Derivative Instruments - Fair Values of Company's Derivatives (Detail)

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IDEA: Other Employee Benefits - Additional Information (Detail)

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IDEA: XBRL DOCUMENT

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IDEA: Property and Equipment - Additional Information (Detail)

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IDEA: Pensions and Other Postretirement Benefits - Summary of Pension and Other Postretirement Benefit Plans (Detail)

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IDEA: Condensed Consolidated Statements of Comprehensive Income (Loss)

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IDEA: XBRL DOCUMENT

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IDEA: XBRL DOCUMENT

EXCEL

IDEA: Stockholders' Equity (Tables)

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IDEA: Condensed Consolidated Statements of Operations

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IDEA: XBRL DOCUMENT

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IDEA: Fair Value Measurements and Derivative Instruments - Additional Information (Detail)

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IDEA: Discontinued Operations (Tables)

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IDEA: Accumulated Other Comprehensive Loss - Components of Accumulated Other Comprehensive Loss (Detail)

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IDEA: Stock-based Compensation Plans

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IDEA: Stock-based Compensation Plans - Additional Information (Detail)

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IDEA: XBRL DOCUMENT

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IDEA: Earnings (loss) per Common Share (Tables)

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IDEA: Condensed Consolidated Statements of Cash Flows

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IDEA: Stockholders' Equity

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IDEA: XBRL DOCUMENT

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IDEA: Other Non-Operating Income (Expense) (Tables)

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IDEA: XBRL DOCUMENT

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IDEA: Discontinued Operations

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IDEA: XBRL DOCUMENT

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IDEA: Accumulated Other Comprehensive Loss

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IDEA: Pensions and Other Postretirement Benefits - Benefit Plan Assumptions (Detail)

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IDEA: Condensed Consolidated Balance Sheets (Parenthetical)

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IDEA: XBRL DOCUMENT

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IDEA: Segment Reporting (Restated) (Tables)

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IDEA: Preferred Stock Subject to Mandatory Redemption - Additional Information (Detail)

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IDEA: XBRL DOCUMENT

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IDEA: Stock-based Compensation Plans (Tables)

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IDEA: Income Taxes - Schedule of Significant Components of Deferred Tax Assets and Liabilities (Detail)

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IDEA: Pensions and Other Postretirement Benefits - Effect of Changes in Assumed Health Care Cost Trend Rate (Detail)

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IDEA: Legal Proceedings and Contingencies

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IDEA: Fair Value Measurements and Derivative Instruments - Effect of Derivative Instruments on Financial Performance (Detail)

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IDEA: XBRL DOCUMENT

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IDEA: XBRL DOCUMENT

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IDEA: Quarterly Financial Data (Unaudited) (Restated)

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IDEA: XBRL DOCUMENT

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IDEA: XBRL DOCUMENT

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IDEA: Legal Proceedings and Contingencies - Additional Information (Detail)

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IDEA: Pensions and Other Postretirement Benefits

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IDEA: XBRL DOCUMENT

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IDEA: XBRL DOCUMENT

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IDEA: Discontinued Operations - Financial Information for Discontinued Operations (Detail)

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IDEA: Leases - Future Minimum Lease Payments for Noncancelable Operating and Capital Leases (Detail)

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IDEA: Other Employee Benefits

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IDEA: Stock-based Compensation Plans - Schedule of Share Based Payment Award Stock Options Valuation Assumptions (Detail)

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IDEA: XBRL DOCUMENT

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IDEA: Restatement of Previously Issued Financial Statements - Additional Information (Detail)

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IDEA: Quarterly Financial Data (Unaudited) (Restated) - Reconciliation of Restated Amounts of Sales and Cost of Sales (Detail)

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IDEA: XBRL DOCUMENT

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IDEA: Goodwill and Other Intangible Assets (Tables)

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IDEA: Pensions and Other Postretirement Benefits - Fair Value of Pension Plan's Assets by Major Asset Category (Detail)

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IDEA: XBRL DOCUMENT

ZIP

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IDEA: Property and Equipment

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IDEA: Debt (Tables)

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IDEA: Fair Value Measurements and Derivative Instruments

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IDEA: XBRL DOCUMENT

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IDEA: Goodwill and Other Intangible Assets - Carrying Amount and Accumulated Amortization of Intangible Assets (Detail)

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IDEA: XBRL DOCUMENT

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IDEA: Pensions and Other Postretirement Benefits - Additional Information (Detail)

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IDEA: XBRL DOCUMENT

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IDEA: Property and Equipment (Tables)

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IDEA: XBRL DOCUMENT

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IDEA: Earnings (loss) per Common Share - Additional Information (Detail)

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IDEA: Summary of Significant Accounting Policies (Restated) - Allowance for Doubtful Accounts Activity (Detail)

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IDEA: Property and Equipment - Components of Property and Equipment (Detail)

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IDEA: Pensions and Other Postretirement Benefits (Tables)

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IDEA: Earnings (loss) per Common Share

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IDEA: Carolina Starches Acquisition

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IDEA: Income Taxes - Additional Information (Detail)

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IDEA: XBRL DOCUMENT

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IDEA: XBRL DOCUMENT

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IDEA: Restatement of Previously Issued Financial Statements (Tables)

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IDEA: XBRL DOCUMENT

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IDEA: XBRL DOCUMENT

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IDEA: Preferred Stock Subject to Mandatory Redemption

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IDEA: XBRL DOCUMENT

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IDEA: XBRL DOCUMENT

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IDEA: Inventories (Tables)

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IDEA: XBRL DOCUMENT

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IDEA: Segment Reporting (Restated) - Segment Wide Reporting Information (Detail)

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IDEA: Leases (Tables)

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IDEA: XBRL DOCUMENT

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IDEA: Document and Entity Information

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IDEA: Pensions and Other Postretirement Benefits - Components of Accumulated Other Comprehensive Loss Unrecognized (Detail)

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IDEA: Segment Reporting (Restated) - Sales, Attributed to Area to Which Product was Shipped (Detail)

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