XML 35 R28.htm IDEA: XBRL DOCUMENT v3.8.0.1
2. Summary of Significant Accounting Policies: Share-based Compensation, Option and Incentive Plans Policy (Policies)
12 Months Ended
Sep. 30, 2017
Policies  
Share-based Compensation, Option and Incentive Plans Policy

(k)   Stock-based Compensation

 

The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Compensation using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Equity instruments issued to employees and the cost of the services received as consideration are measured and recognized based on the fair value of the equity instruments issued. As at September 30, 2017 and 2016, the Company did not grant any stock options.