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

FAIR VALUE MEASUREMENTS (Tables)

v2.4.0.8
FAIR VALUE MEASUREMENTS (Tables)
9 Months Ended 12 Months Ended
Jul. 31, 2014
Oct. 31, 2013
Fair Value Disclosures [Abstract]    
Fair Value, Assets Measured on Recurring Basis [Table Text Block]

     

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

Money market funds – Cash and cash equivalents

$

3,651,564

 

$

-

 

$

-

 

$

3,651,564

Certificates of deposit Short-term investments

 

2,550,000

 

 

-

 

 

-

 

 

2,550,000

Videocon Industries Limited global depository receipts

 

4,150,970

 

 

-

 

 

-

 

 

4,150,970

Total financial assets

$

10,352,534

 

$

-

 

$

-

 

$

10,352,534

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

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

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

Derivative liability

$

-

 

$

-

 

$

1,900,000

 

$

1,900,000

Patent acquisition obligation

 

-

 

 

-

 

 

3,136,513

 

 

3,136,513

 

$

-

 

$

-

 

$

5,036,513

 

$

5,036,513

 

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