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EXCEL - IDEA: XBRL DOCUMENT - VIPER POWERSPORTS INCFinancial_Report.xls
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EX-31.2 - EXHIBIT 31.2 - VIPER POWERSPORTS INCv325968_ex31-2.htm
EX-31.1 - EXHIBIT 31.1 - VIPER POWERSPORTS INCv325968_ex31-1.htm
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10-Q - 10-Q - VIPER POWERSPORTS INCv325968_10q.htm
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Basis of Presentation
9 Months Ended
Sep. 30, 2012
Organization, Consolidation and Presentation Of Financial Statements [Abstract]  
Basis Of Accounting [Text Block]

A. Basis of Presentation

 

The consolidated balance sheet as of September 30, 2012, the consolidated statements of operations for the three months and nine months ended September 30, 2012 and 2011 and the consolidated statements of cash flows for the three months and nine months ended September 30, 2012 and 2011 have been prepared by Viper Powersports Inc., (the ”Company”) without audit. In the opinion of management, all adjustments (consisting only of normal recurring accruals) necessary to present fairly the financial position, as of September 30, 2012 and results of operations and cash flows for the three months and nine months ended September 30, 2012 and 2011 have been made.

 

Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. These financial statements should be read in conjunction with the Company’s financial statements and notes thereto included in the Annual Report on Form 10-K of the Company for the fiscal year ended December 31, 2011.

 

For comparison, the Company’s Form 10-Q for the quarter ended September 30, 2011 was restated. When comparative data is used in this statement, the Company is referencing the restated Form 10-Q/A