NOTES PAYABLE RELATED PARTY	9 Months Ended
Feb. 28, 2013
NOTES PAYABLE RELATED PARTY
NOTES PAYABLE RELATED PARTY	NOTE 3 – NOTES PAYABLE – RELATED PARTY On June 30, 2011, the Company took a loan from American Compass Inc., a sister company, in the amount of $20,000. This was a non-interest bearing and unsecured loan. The loan was repaid on October, 2011. In May 2012, the Company accepted another loan from American Compass Inc. in the amount of $30,000. This is also a non-interest bearing and unsecured loan due on May 31, 2013. On February 28, 2013, the company acquired another new loan from American Compass Inc., a sister company, in the amount of $20,000. This loan is unsecured, bears interest at 5% per annum, payable in full at maturity, and matures on June 30, 2013. Imputed interest has been considered, but was determined to be immaterial to the financial statements since effective date of the loan is on February 28, 2013.

The entire disclosure for related party transactions, including the nature of the relationship(s), a description of the transactions, the amount of the transactions, the effects of any change in the method of establishing the terms of the transaction from the previous period, stated interest rate, expiration date, terms and manner of settlement per the agreement with the related party, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and this control affects the operating results or financial position, disclosure includes the nature of the control relationship even if there are no transactions between the entities. Disclosure may also include the aggregate amount of current and deferred tax expense for each statement of earnings presented where the entity is a member of a group that files a consolidated tax return, the amount of any tax related balances due to or from affiliates as of the date of each statement of financial position presented, the principal provisions of the method by which the consolidated amount of current and deferred tax expense is allocated to the members of the group and the nature and effect of any changes in that method. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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+ Details