INTERIM REPORTING	9 Months Ended
Jan. 31, 2014
INTERIM REPORTING [Text Block]	NOTE 2 – INTERIM REPORTING The interim condensed consolidated financial statements, which include the Corporation and its subsidiaries, KWest Investments & Development Inc. and Fuhuiyuan International Group (Holdings) Limited, are prepared under the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. All significant inter-company accounts and transactions have been eliminated. These financial statements include 100% of the assets, liabilities, and net income or loss of its wholly-owned subsidiaries. While the information presented in the accompanying interim condensed consolidated financial statements is unaudited, it includes all adjustments, which are, in the opinion of management, necessary to present fairly the financial position, results of operations and cash flows for the interim periods presented in accordance with accounting principles generally accepted in the United States of America. All adjustments are of a normal recurring nature. It is suggested that these interim condensed consolidated financial statements be read in conjunction with the Company’s April 30, 2013 annual consolidated financial statements. Operating results for the nine month period ended January 31, 2014 are not necessarily indicative of the results that can be expected for the year ended April 30, 2014.

INTERIM REPORTING

9 Months Ended

Jan. 31, 2014

NOTE 2 – INTERIM REPORTING

The interim condensed consolidated financial statements, which include the Corporation and its subsidiaries, KWest Investments & Development Inc. and Fuhuiyuan International Group (Holdings) Limited, are prepared under the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. All significant inter-company accounts and transactions have been eliminated. These financial statements include 100% of the assets, liabilities, and net income or loss of its wholly-owned subsidiaries.

While the information presented in the accompanying interim condensed consolidated financial statements is unaudited, it includes all adjustments, which are, in the opinion of management, necessary to present fairly the financial position, results of operations and cash flows for the interim periods presented in accordance with accounting principles generally accepted in the United States of America. All adjustments are of a normal recurring nature. It is suggested that these interim condensed consolidated financial statements be read in conjunction with the Company’s April 30, 2013 annual consolidated financial statements. Operating results for the nine month period ended January 31, 2014 are not necessarily indicative of the results that can be expected for the year ended April 30, 2014.

FUHUIYUAN INTERNATIONAL HOLDINGS Ltd 10-Q