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EXCEL - IDEA: XBRL DOCUMENT - BIOSHAFT WATER TECHNOLOGY, INC.Financial_Report.xls
10-Q/A - AMENDED QUARTERLY REPORT - BIOSHAFT WATER TECHNOLOGY, INC.bshf_10qa.htm
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EX-31.2 - CERTIFICATION - BIOSHAFT WATER TECHNOLOGY, INC.bshf_ex312.htm
EX-31.1 - CERTIFICATION - BIOSHAFT WATER TECHNOLOGY, INC.bshf_ex311.htm
EX-32.2 - CERTIFICATION - BIOSHAFT WATER TECHNOLOGY, INC.bshf_ex322.htm
EX-32.1 - CERTIFICATION - BIOSHAFT WATER TECHNOLOGY, INC.bshf_ex321.htm
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SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES: Basis of Presentation (Policies)
3 Months Ended
Jul. 31, 2012
Policies  
Basis of Presentation

Basis of Presentation

 

The accounting policies of the Company are in accordance with the accounting principles generally accepted in the United States of America and are presented in United States dollars (“USD”).  Outlined below are those policies considered particularly significant. The accompanying unaudited financial statements contain all adjustments (consisting only of normal recurring adjustments) which, in the opinion of management, are necessary to present fairly the financial position of the Company as of July 31, 2012, and the results of its operations and cash flows for the three months ended July 31, 2012 and 2011. Certain information and footnote disclosures normally included in financial statements have been condensed or omitted pursuant to rules and regulations of the U.S. Securities and Exchange Commission. The Company believes that the disclosures in the unaudited financial statements are adequate to make the information presented not misleading.  The operating results of the Company on a quarterly basis may not be indicative of operating results for the full year.  For further information, refer to the financial statements and notes included in the Company’s Form 10-K for the year ended April 30, 2012.