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EXCEL - IDEA: XBRL DOCUMENT - XIANGTIAN (USA) AIR POWER CO., LTD.Financial_Report.xls
10-Q - QUARTERLY REPORT - XIANGTIAN (USA) AIR POWER CO., LTD.goas_10q.htm
XML - IDEA: XBRL DOCUMENT - XIANGTIAN (USA) AIR POWER CO., LTD.R4.htm
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EX-32.1 - CERTIFICATION - XIANGTIAN (USA) AIR POWER CO., LTD.goas_ex32.htm
EX-31.1 - CERTIFICATION - XIANGTIAN (USA) AIR POWER CO., LTD.goas_ex31.htm
v2.4.0.6
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Income Taxes (Policies)
3 Months Ended
Oct. 31, 2012
Policies  
Income Taxes

Income Taxes

 

A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. At October 31, 2012 and July 31, 2012, a full deferred tax asset valuation allowance has been provided and no deferred tax asset benefit has been recorded.