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EXCEL - IDEA: XBRL DOCUMENT - OPT SCIENCES CORPFinancial_Report.xls
10-K - FORM 10-K FISCAL YEAR 2012 - OPT SCIENCES CORPopt_10-k_2012_final.htm
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EX-32 - EXHIBIT 32.1 CERTIFICATION - OPT SCIENCES CORPExhibit_32-1_10K_2012.htm
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v2.4.0.6
Fair Value Measurements
12 Months Ended
Oct. 27, 2012
Fair Value Disclosures [Abstract]  
Fair Value Measurements

NOTE 8 -  Fair Value Measurements


Effective January 1, 2008, the Company adopted FASB ASC Topic 820, Fair Value Measurements and Disclosures, which, among other things, requires enhanced disclosures about assets and liabilities carried at fair value. FASB ASC Topic 820 establishes a hierarchal disclosure framework associated with the level of pricing observability utilized in measuring assets and liabilities at fair value. There are three broad levels defined by FASB ASC Topic 820 hierarchy. The Company only has assets and liabilities falling under level I, for which quoted prices are available in active markets for identical assets or liabilities as of the reported date. See Note 3 above.