3. Fair Value of Financial Instruments	3 Months Ended	12 Months Ended
Mar. 31, 2015	Dec. 31, 2014
Fair Value Disclosures [Abstract]
3. Fair Value of Financial Instruments	note 3 – fair value of financial instruments Substantially all of the Company’s current assets and liabilities are considered financial instruments. These assets and liabilities are reflected at fair value, or at carrying amounts that approximate fair value because of the short maturity of the instrument. The recorded value of these financial instruments approximated fair value at March 31, 2015 and 2014. The carrying amount of financial instruments carried at cost, including cash and cash equivalents, and credit card payable approximate their fair value due to the short-term maturities of such instruments.	NOTE 3 - FAIR VALUE OF FINANCIAL INSTRUMENTS Substantially all of the Company’s current assets and liabilities are considered financial instruments. These assets and liabilities are reflected at fair value, or at carrying amounts that approximate fair value because of the short maturity of the instrument. The recorded value of these financial instruments approximated fair value at December 31, 2014 and 2013. The carrying amount of financial instruments carried at cost, including cash and cash equivalents and credit card payable approximate their fair value due to the short-term maturities of such instruments.

3. Fair Value of Financial Instruments

3 Months Ended

12 Months Ended

Mar. 31, 2015

Dec. 31, 2014

note 3 – fair value of financial instruments

Substantially all of the Company’s current assets and liabilities are considered financial instruments. These assets and liabilities are reflected at fair value, or at carrying amounts that approximate fair value because of the short maturity of the instrument. The recorded value of these financial instruments approximated fair value at March 31, 2015 and 2014.

The carrying amount of financial instruments carried at cost, including cash and cash equivalents, and credit card payable approximate their fair value due to the short-term maturities of such instruments.

NOTE 3 - FAIR VALUE OF FINANCIAL INSTRUMENTS

The carrying amount of financial instruments carried at cost, including cash and cash equivalents and credit card payable approximate their fair value due to the short-term maturities of such instruments.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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PERKO WORLDWIDE CORP S-1/A