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EXCEL - IDEA: XBRL DOCUMENT - Arch Therapeutics, Inc.Financial_Report.xls
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v2.4.0.6
Note 1 - Overview and Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)
12 Months Ended
Sep. 30, 2012
Policies  
Fair Value of Financial Instruments

Fair Value of Financial Instruments

 

ASC 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments.  ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements.  Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2012.

 

The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values.  These financial instruments include accounts payable, advances payable, accrued liabilities and notes payable.  Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value, or they are receivable or payable on demand.