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Significant Accounting Policies (Policies)
9 Months Ended
Sep. 30, 2017
Accounting Policies [Abstract]  
Basis of Accounting, Policy [Policy Text Block]
The accompanying unaudited financial statements of CKX Lands, Inc. (“Company”) have been prepared in accordance with United States generally accepted accounting principles for interim financial information. They do
not
include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. Except as described herein, there has been
no
material change in the information disclosed in the notes to the financial statements included in our financial statements as of and for
the year ended
December 31, 2016.
In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included in the accompanying financial statements. Certain amounts have been reclassified to conform to the current period’s presentation, including oil and gas, timber, and surface, from general and administrative costs and expenses on the statements of income.
 
Interim results are
not
necessarily indicative of results for a full year. These financial statements and accompanying notes should be read in conjunction with
the Company’s Form
10
-K for the year ended
December 31, 2016
and Form
10
-Q for the quarter period ended
September 30, 2017.
New Accounting Pronouncements, Policy [Policy Text Block]
In
November 2016,
the FASB issued Accounting Standard Update (ASU)
No.
2016
-
18,
Statement of Cash Flows (Topic
230
) - Restricted Cash. ASU
2016
-
18
requires that a statement of cash flows explain the change during the period in the total of cash, cash equi
valents, and amounts generally described as restricted cash or restricted cash equivalents. This update is for entities for fiscal years beginning after
December 15, 2017,
and interim periods within those fiscal years using a retrospective transition method to each period presented. Early adoption is permitted. We elected early adoption of this ASU retrospectively as of
September 30, 2017. 
The adoption had
no
impact to current or prior period reporting.