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Note 2. Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2015
Policies
Consolidation Policy	Consolidation Policy The financial statements of Boston Omaha Corporation include the accounts of Boston Omaha Corporation and its wholly-owned subsidiary, Ananda Holdings, LLC (“AHLLC”.) AHLLC is a Texas limited liability company and was formed on February 6, 2015 for the purpose of holding the Company’s 100% interest in Ananda Investments, LLC (“Ananda”.) All significant intercompany profits, losses, transactions and balances have been eliminated in consolidation.
Going Concern	Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As shown in the accompanying financial statements, the Company has an accumulated deficit of $589,622 since its inception and has not yet produced earnings from operations. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event that the Company cannot continue as a going concern. Management anticipates that it will be able to raise additional working capital through subsequent debt and equity offerings, including but not limited to private investments in public equity. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to attain a satisfactory level of profitability and obtain suitable and adequate financing. There can be no assurance that management’s plan will be successful.

Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.

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