2.4.0.8000070 - Disclosure - 2. Summary of Significant Accounting Policiestruefalsefalse1false falsefalseD130101_130630http://www.sec.gov/CIK0001113313duration2013-01-01T00:00:002013-06-30T00:00:001true 1us-gaap_DisclosureTextBlockAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Notes2false 2us-gaap_SignificantAccountingPoliciesTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00  2.         Summary of Significant Accounting Policies     Basis of presentation We are in the process of evaluating business opportunities and have entered a new development stage as of January 1, 2010 and present our financial statements in accordance with the Financial Accounting Standards Board (FASB) Accounting Standards Codification (the Codification or ASC) Topic 915. Our fiscal year end is December 31. The accompanying consolidated interim financial statements of Arvana Inc. for the six month periods ended June 30, 2013 and 2012, and for the cumulative amounts from the beginning of the development stage on January 1, 2010, through June 30, 2013, have been prepared in accordance with accounting principles generally accepted in the United States (US GAAP) for financial information with the instructions to Form 10-Q and Regulation S-X. Although they are unaudited, in the opinion of management, they include all adjustments, consisting only of normal recurring items, necessary for a fair presentation. Results are not necessarily indicative of results which may be achieved in the future. The consolidated interim financial statements and notes appearing in this report should be read in conjunction with our consolidated audited financial statements and related notes thereto, together with Managements Discussion and Analysis of Financial Condition and Results of Operations, contained in the our Annual Report on Form 10-K for the fiscal year ended December 31, 2012, as filed with the Securities and Exchange Commission (the SEC) on April 1, 2013.         Use of Estimates   The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported revenues and expenses during the reporting periods. Actual results could differ from those estimates.         Financial instruments   The Company uses the following methods and assumptions to estimate the fair value of each class of financial instruments for which it is practicable to estimate such values:   Cash - the carrying amount approximates fair value because the amounts consist of cash held at a bank.    Accounts payable and accrued liabilities and loans payable - the carrying amount approximates fair value due to the short-term nature of the obligations.     The estimated fair values of the Company's financial instruments as of June 30, 2013 and December 31, 2012 follows:   SCHEDULE OF CASH AND CASH EQUIVALENTS CARRYING AMOUNT AND FAIR VALUE   <table border="1" cellspacing="0" cellpadding="0" width="688" style='line-height:115%;width:515.75pt;margin-left:5.4pt;border-collapse:collapse;border:none'> <tr align="left"> <td width="340" valign="top" style='width:254.75pt;border:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'>   </td> <td width="173" colspan="2" valign="top" style='width:1.8in;border:double windowtext 1.5pt;border-left:none;padding:0in 5.4pt 0in 5.4pt'></td> <td width="18" valign="top" style='width:13.8pt;border:double windowtext 1.5pt;border-left:none;padding:0in 5.4pt 0in 5.4pt'>   </td> <td width="157" colspan="2" valign="top" style='width:117.6pt;border:double windowtext 1.5pt;border-left:none;padding:0in 5.4pt 0in 5.4pt'></td> </tr> <tr align="left"> <td width="340" valign="top" style='width:254.75pt;border:double windowtext 1.5pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'></td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'>  June 30, 2013 </td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> June 30, 2013 </td> <td width="18" valign="top" style='width:13.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> December 31, 2012 </td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> December 31, 2012 </td> </tr> <tr align="left"> <td width="340" valign="top" style='width:254.75pt;border:double windowtext 1.5pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'> Cash </td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 1,181 </td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="18" valign="top" style='width:13.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'>   </td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 1,254 </td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> </tr> <tr align="left"> <td width="340" valign="top" style='width:254.75pt;border:double windowtext 1.5pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'> Cash </td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 1,181 </td> <td width="18" valign="top" style='width:13.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 1,254 </td> </tr> <tr align="left"> <td width="340" valign="top" style='width:254.75pt;border:double windowtext 1.5pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'> Accounts payable and accrued liabilities Carrying </td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 1,020,497 </td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="18" valign="top" style='width:13.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 1,017,344 </td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> </tr> <tr align="left"> <td width="340" valign="top" style='width:254.75pt;border:double windowtext 1.5pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'> Accounts payable and accrued liabilities Fair Value </td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 1,020,497 </td> <td width="18" valign="top" style='width:13.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 1,017,344 </td> </tr> <tr align="left"> <td width="340" valign="top" style='width:254.75pt;border:double windowtext 1.5pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'> Loans payable to stockholders Carrying Amount </td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 627,850 </td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="18" valign="top" style='width:13.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 631,631 </td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> </tr> <tr align="left"> <td width="340" valign="top" style='width:254.75pt;border:double windowtext 1.5pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'> Loans payable to stockholders Fair Value </td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 627,850 </td> <td width="18" valign="top" style='width:13.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 631,631 </td> </tr> <tr align="left"> <td width="340" valign="top" style='width:254.75pt;border:double windowtext 1.5pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'> Loans payable to related party Carrying Amount </td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 35,242 </td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="18" valign="top" style='width:13.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 36,741 </td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> </tr> <tr align="left"> <td width="340" valign="top" style='width:254.75pt;border:double windowtext 1.5pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'> Loans payable to related party Fair Value </td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 35,242 </td> <td width="18" valign="top" style='width:13.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 36,741 </td> </tr> <tr align="left"> <td width="340" valign="top" style='width:254.75pt;border:double windowtext 1.5pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'> Loans payable Carrying Amount </td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 144,508 </td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="18" valign="top" style='width:13.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'>   </td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 145,051 </td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> </tr> <tr align="left"> <td width="340" valign="top" style='width:254.75pt;border:double windowtext 1.5pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'> Loans payable Fair Value </td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 144,508 </td> <td width="18" valign="top" style='width:13.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 145,051 </td> </tr> <tr align="left"> <td width="340" valign="top" style='width:254.75pt;border:double windowtext 1.5pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'> Amounts due to related parties Carrying Amount </td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 495,529 </td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="18" valign="top" style='width:13.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 475,314 </td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> </tr> <tr align="left"> <td width="340" valign="top" style='width:254.75pt;border:double windowtext 1.5pt;border-top:none;padding:0in 5.4pt 0in 5.4pt'> Amounts due to related parties Fair Value </td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="86" valign="top" style='width:.9in;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 495,529 </td> <td width="18" valign="top" style='width:13.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'></td> <td width="78" valign="top" style='width:58.8pt;border-top:none;border-left:none;border-bottom:double windowtext 1.5pt;border-right:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> 475,314 </td> </tr> </table>     The following table presents information about the assets that are measured at fair value on a recurring basis as of June 30, 2013, and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value. In general, fair values determined by Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets. Fair values determined by Level 2 inputs utilize data points that are observable such as quoted prices, interest rates and yield curves. Fair values determined by Level 3 inputs are unobservable data points for the asset or liability, and included situations where there is little, if any, market activity for the asset:     SCHEDULE OF CASH AND CASH EQUIVALENTS         <div align="center"> <table border="1" cellspacing="0" cellpadding="0" width="353" style='line-height:115%;width:265.0pt;border-collapse:collapse;border:none'> <tr align="left"> <td width="64%" valign="top" style='width:64.22%;border:solid windowtext 1.0pt;padding:0'> <p style='margin-top:0in;margin-right:0in;margin-bottom:10.0pt;margin-left:0in;line-height:115%;margin-top:0in;margin-right:0in;margin-bottom:0in;margin-left:.25in;margin-bottom:.0001pt;text-indent:-.25in;line-height:normal'>Assets: </td> <td width="3%" valign="bottom" style='width:3.18%;border:solid windowtext 1.0pt;border-left:none;padding:0'>   </td> <td width="19%" valign="bottom" style='width:19.16%;border:solid windowtext 1.0pt;border-left:none;padding:0'> June 30, 2013  </td> <td width="6%" valign="bottom" style='width:6.66%;border:solid windowtext 1.0pt;border-left:none;padding:0'> <p style='margin-top:0in;margin-right:0in;margin-bottom:10.0pt;margin-left:0in;line-height:115%;margin-top:2.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;margin-bottom:.0001pt;line-height:normal'>  </td> <td width="6%" valign="bottom" style='width:6.78%;border:solid windowtext 1.0pt;border-left:none;padding:0'> <p style='margin-top:0in;margin-right:0in;margin-bottom:10.0pt;margin-left:0in;line-height:115%;margin-top:2.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;margin-bottom:.0001pt;line-height:normal'>  </td> </tr> <tr align="left"> <td width="64%" valign="top" style='width:64.22%;border:solid windowtext 1.0pt;border-top:none;background:white;padding:0'> Cash </td> <td width="3%" valign="bottom" style='width:3.18%;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:white;padding:0'></td> <td width="19%" valign="bottom" style='width:19.16%;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:white;padding:0'> 1,181 </td> <td width="6%" valign="bottom" style='width:6.66%;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:white;padding:0'> <p style='margin-top:0in;margin-right:0in;margin-bottom:10.0pt;margin-left:0in;line-height:115%;margin-top:2.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;margin-bottom:.0001pt;line-height:normal'>  </td> <td width="6%" valign="bottom" style='width:6.78%;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:white;padding:0'> <p style='margin-top:0in;margin-right:0in;margin-bottom:10.0pt;margin-left:0in;line-height:115%;margin-top:2.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;margin-bottom:.0001pt;line-height:normal'>  </td> </tr> <tr align="left"> <td width="64%" valign="top" style='width:64.22%;border:solid windowtext 1.0pt;border-top:none;background:white;padding:0'> Cash Quoted Prices in Active Markets Level 1 </td> <td width="3%" valign="bottom" style='width:3.18%;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:white;padding:0'></td> <td width="19%" valign="bottom" style='width:19.16%;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:white;padding:0'> 1,181 </td> <td width="6%" valign="bottom" style='width:6.66%;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:white;padding:0'></td> <td width="6%" valign="bottom" style='width:6.78%;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:white;padding:0'></td> </tr> <tr align="left"> <td width="64%" valign="top" style='width:64.22%;border:solid windowtext 1.0pt;border-top:none;background:white;padding:0'> Cash Significant other observable Inputs Level 2 </td> <td width="3%" valign="bottom" style='width:3.18%;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:white;padding:0'></td> <td width="19%" valign="bottom" style='width:19.16%;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:white;padding:0'> </td> <td width="6%" valign="bottom" style='width:6.66%;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:white;padding:0'></td> <td width="6%" valign="bottom" style='width:6.78%;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:white;padding:0'></td> </tr> <tr align="left"> <td width="64%" valign="top" style='width:64.22%;border:solid windowtext 1.0pt;border-top:none;background:white;padding:0'> Cash Significant Unobservable Inputs Level 3 </td> <td width="3%" valign="bottom" style='width:3.18%;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:white;padding:0'></td> <td width="19%" valign="bottom" style='width:19.16%;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:white;padding:0'> </td> <td width="6%" valign="bottom" style='width:6.66%;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:white;padding:0'></td> <td width="6%" valign="bottom" style='width:6.78%;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:white;padding:0'></td> </tr> <tr align="left"> <td width="64%" valign="top" style='width:64.22%;border:solid windowtext 1.0pt;border-top:none;background:white;padding:0'></td> <td width="3%" valign="bottom" style='width:3.18%;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:white;padding:0'></td> <td width="19%" valign="bottom" style='width:19.16%;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:white;padding:0'></td> <td width="6%" valign="bottom" style='width:6.66%;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:white;padding:0'></td> <td width="6%" valign="bottom" style='width:6.78%;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;background:white;padding:0'></td> </tr> </table> </div>     The fair value of cash is determined through market, observable and corroborated sources.           Recent accounting pronouncements   We have reviewed all recently issued, but not yet effective, accounting pronouncements and do not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial condition or the results of our operations.      falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for all significant accounting policies of the reporting entity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18861-107790 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18743-107790 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18854-107790 false02. Summary of Significant Accounting Policiesfalse2. Summary of Significant Accounting PoliciesUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://arvana.com/20130630/role/idr_Disclosure2SummaryOfSignificantAccountingPolicies12