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NATURE OF OPERATIONS AND BASIS OF PRESENTATION | 12 Months Ended
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Sep. 30, 2011
Accounting Policies [Abstract] |
Nature of Operations and Basis of Presentation | NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION American Power Corp. (the “Company”) was originally organized as Teen Glow Makeup, Inc. under the laws of the State of Nevada on August 7, 2007. On April 30, 2010 the Company changed its name to American Power Corp. The Company is in exploration stage and has incurred losses since inception of $2,841,182. The Company is An Exploration Stage Enterprise, as defined in FASB ASC 915-10 “Development Stage Entities”. During the year ended September 30, 2010, the Company decided to redirect its business focus toward coal, oil and natural gas exploration and development. The accompanying audited financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-K.

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- Definition The entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS). + References No definition available. + Details
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