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EXCEL - IDEA: XBRL DOCUMENT - Independent Film Development CORPFinancial_Report.xls
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EX-31 - EXHIBIT 31.1 - Independent Film Development CORPex311.htm
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v2.4.0.6
Financial Statement Restatement (Tables)
12 Months Ended
Sep. 30, 2012
Financial Statement Restatement Tables  
Scheddule Of Effect Of Restatement On Previously Reported Amounts In Balance Sheet
               
    September 30, 2011
    As Reported   Adjustment     As Restated
   Cash $ 5,222  $                     -      $ 5,222 
Website property, net of accumulated amortization   350,000                            -        350,000 
         Total Assets   355,222    -        355,222 
               
Current Liabilities              
   Accounts payable $ 20,228  $                    -      $ 20,228 
   Accounts payable, related party   23,270    -     23,270 
   Accrued expenses   8,822    1   8,824 
   Accrued officer compensation   218,450    -     218,450 
   Advances from officers   7,837    -     7,837 
   Due to a related party   790    -     790 
Derivative liability   -   116,504  2   116,504 
   Convertible debentures , net of discount   88,225    220,777  2   309,002 
Total Liabilities   367,622    337,283      704,905 
               
Stockholders' Equity (Deficit)              
               
Common stock , $.0001 par value, 485,000,000 shares authorized, 24,570,991 and 24,120,991  issued and outstanding, respectively   2,412    -     2,412 
    Additional paid in capital   3,191,660    (365,000) 2   2,826,660 
    Common stock subscribed   779,000    -     779,000 
Stock subscription receivable   (70,365)   70,365  3   -
Deficit accumulated during development stage   (3,915,107)   (42,648) 4   (3,957,755)
          Total Stockholders' Equity (Deficit)   (12,400)   (337,283)     (349,683) 
          Total Liabilities and Stockholders' Equity (Deficit) $ 355,222  $ -   $ 355,222 
Scheddule Of Effect Of Restatement On Previously Reported Amounts In Statement Of Operations
    For the Year Ended September 30, 2011
    As Reported     Adjustment     As Restated
Investment income $ -   $ -   $  -
                 
Total income   -     -      -
                 
Expenses                
 Officer compensation   810,100      -     810,100 
  Professional fees   429,657      -     429,657 
  Director fees   38,000      -     38,000 
 Bad debt expense         70,365  3   70,365 
 General and administrative   30,698      -     30,698 
    Total operating expenses   1,308,455      70,365      1,378,820 
Net loss from operations $ (1,308,455)   $ (70,365)   $ (1,378,820)
                 
Other income and (expense)                
  Gain on derivative liability   -     (50,990) 2   (50,990)
   Interest expense   (97,047)     78,707  2   (18,340)
Total other expense   (97,047)     27,717      (69,330)
Net loss $ (1,405,502)   $ (42,648) 4 $ (1,448,150)
                 
Loss per share                
  Basic and diluted $ (0.06)   $     $ (0.06)
                 
Weighted average shares outstanding basic and  diluted   23,344,668            23,344,668