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2. Summary of Significant Accounting Policies
6 Months Ended
Mar. 31, 2020
Notes  
2. Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies 

 

(a)Basis of Presentation 

 

The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in U.S. dollars. The Company’s fiscal year end is September 30.

 

(b)Principles of Consolidation 

 

These condensed consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States and are expressed in U.S. dollars. These condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Oroplata Exploraciones E Ingenieria SRL, Lithortech Resources Inc., and ABMC AG, LLC. All inter-company accounts and transactions have been eliminated on consolidation.