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Fair Value of Financial Instruments (Tables)

12 Months Ended

Jan. 31, 2013

Financial Instruments, Owned, At Fair Value [Abstract]

Fair Value Measurements Using Significant Unobservable Inputs (Level 3)

The following summarizes the activity of Level 3 inputs measured on a recurring basis for the year ended January 31, 2013:

Fair Value Measurements Using Significant Unobservable Inputs (Level 3)

		Derivative				Warrant				Total
Balance at January 31, 2011		$	-			$	-			$	-
Additions			653,026				120,000				773,026
Exercises		-				-				-
Balance at January 31, 2012			653,026				120,000				773,026
Additions			-				-				-
Exercises			-				-				-
Reclassification (Note 6)			(5,818,149	)			(808,732	)			(6,626,881	)
Adjustment resulting from change in fair value recognized in earnings			5,165,123				688,732				5,853,855
Balance at January 31, 2013		$	-			$	-			$	-

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- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19279-110258



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 32

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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