principal accounting policies are set out below, these policies have been consistently applied to the period presented, unless
and cash equivalents
and equivalents include investments with initial maturities of three months or less. The Company maintains its cash balances at
credit-worthy financial institutions that are insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000.
Plant and Equipment
Company does not own any property, plant and equipment.
Company has adopted the provisions of ASC 350-50, Website Development Costs. All costs incurred during the planning phase of a
website are expensed as research and development.
incurred in the development stage, including the purchase of a domain name, are capitalized and reviewed annually for impairment.
subsequent to the launch will be expensed as research and development expenses. The Company will expense upgrades and revisions
to its website as incurred.
the website is available for use, the asset will be amortized over its useful life on a straight line basis, estimated to be 3
years, and is tested for impairment annually.
payable and accrued expenses
payable and accrued expenses are carried at amortized cost and represent liabilities for goods and services provided to the Company
prior to the end of the financial year that are unpaid and arise when the Company becomes obliged to make future payments in respect
of the purchase of these goods and services.
Company computes net loss per share in accordance with ASC 260, "Earnings Per Share" ASC 260 requires presentation of
both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is calculated by
dividing the profit or loss attributable to common shareholders of the Company by the weighted average number of common shares
outstanding during the period. Diluted EPS is determined by adjusting the profit or loss attributable to common shareholders and
the weighted average number of common shares outstanding for the effects of all potential dilutive common shares, which comprise
options granted to employees. As at December 31, 2013, the Company had no potentially dilutive shares.
taxes are accounted for in accordance with ASC Topic 740, Income Taxes. Under the asset and liability method, deferred
tax assets and liabilities are recognized for the future consequences of differences between the financial statement carrying
amounts of existing assets and liabilities and their respective tax bases (temporary differences). Deferred tax assets and liabilities
are measured using tax rates expected to apply to taxable income in the years in which those temporary differences are recovered
or settled. Valuation allowances for deferred tax assets are established when it is more likely than not that some portion or
all of the deferred tax assets will not be realized.