General form of registration statement for all companies including face-amount certificate companies

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

v2.4.0.8
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended 12 Months Ended
Jul. 31, 2014
Oct. 31, 2013
Accounting Policies [Abstract]    
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]  

 

Level 1

 

Level 2

 

Level 3

 

Total

Money market funds – Cash

and cash equivalents

$ 898,172

 

$ -

 

$ -

 

$ 898,172

Videocon Industries Limited

global depository receipts

4,197,341

 

 

-

 

 

-

 

4,197,341

 

Total financial assets

 

$5,095,513

 

$ -

 

$ -

 

$5,095,513

 

Level 1

 

Level 2

 

Level 3

 

Total

Money market funds – Cash

and cash equivalents

$ 339,693

 

$ -

 

$ -

 

$ 339,693

Certificates of deposit–

Short-term investments

500,000

 

-

 

-

 

500,000

Videocon Industries Limited

global depository receipts

4,728,367

 

-

 

  -

 

 

4,728,367

Total financial assets

$5,568,060

 

$ -

 

$ -

 

$5,568,060

 

 

Level 1

 

Level 2

 

Level 3

 

Total

Derivative liability

 

$ -

 

 

$ -

 

$ 540,000

 

$ 540,000

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

  

 

 

 

 

 

 

 

 

 

 

For the Nine Months Ended July 31, 2014

Derivative liability:

 

 

 

 

Beginning balance

 

 

 

$

        540,000

Aggregate fair value of bifurcated conversion feature issued

 

 

 

 

      1,570,000

Change in fair value of bifurcated conversion feature

 

 

 

 

      1,460,704

Fair value of bifurcated conversion features related to the extinguishment of debt

 

 

 

 

(1,670,704)

Ending balance

 

 

 

$

1,900.000

Fair value of patent acquisition obligation:

 

 

 

 

      

Beginning balance

 

 

 

$

-

Initial fair value, discounted to present value

 

 

 

 

 2,850,511

Amortized interest on patent obligation

 

 

 

 

     286,002

Ending balance

 

 

 

$

     3,136,513

 

 

 

For the Year Ending October 31, 2013

Beginning balance

$ -

Fair value of bifurcated conversion feature issued

1,180,000

Change in fair value of bifurcated conversion feature

(475,189)

Reduction in value of bifurcated conversion feature upon

Conversion of debenture

(164,811)

Ending balance

$ 540,000

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

 

 

 

 

 

For the

Three Months

Ended July 31,

2014

 

For the Nine Months

Ended July 31,

 

 

 

 

2014

 

2013

 

Weighted average fair value at grant date

$0.22

 

$0.17

 

$0.25

Valuation assumptions:

 

 

 

 

 

Expected life (years)

5.79

 

5.26

 

5.98

Expected volatility

115.4%

 

116.5%

 

115.1%

Risk-free interest rate

1.82%

 

0.73%

 

1.93%

Expected dividend yield

0

 

0

 

0

 

For the Year

Ended October 31,

 

2013

2012

Weighted average fair value at grant date

$0.17

$0.18

Valuation assumptions:

 

 

Expected life ( years)

5.26

5.75

Expected volatility

116.5%

109%

Risk-free interest rate

.73%

1.16%

Expected dividend yield

0

0