Note 2 - Basis of Presentation	9 Months Ended
Sep. 30, 2011
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 2 - Basis of Presentation The condensed interim financial statements included herein, presented in accordance with United States generally accepted accounting principles and stated in United States dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. These statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management are necessary for fair presentation of the information contained therein. It is suggested that these condensed interim financial statements be read in conjunction with the audited financial statements of the Company for the year ended December 31, 2010, and notes thereto included in the Company's Form 10-K annual report; however, the Company’s financial statements for the year ended December 31, 2010 are being restated and you should not rely on the financial statements contained in the Company’s annual report on Form 10-K for the year ended December 31, 2010. See Note 13. The Company follows the same accounting policies in the preparation of interim reports. Results of operation for the interim period are not indicative of annual results. Fixed Assets Fixed assets are stated at cost less accumulated depreciation. Depreciation is recorded on a straight-line basis over a period of the shorter of the related applicable lease term or the estimated useful lives of the assets ranging from 3 to 5 years. Depreciation expense for the nine months ending September 30, 2011 and 2010, was $4,546 and $6,046 respectively. Long Term Assets The Book, TV and Film Rights costs are recorded as assets as required by the AICPA Statement Of Position 00-2. The costs will be amortized using the individual film forecast computation method. Global Universal Film Group, Inc. (“GUFG”) purchased the majority of the Books, TV and Movie Rights in January, 2006, for approximately $160,000. The total capitalized assets as of September 30, 2011, were $735,873, reflecting movie rights acquired for $450,000 in the prior year. The expenditures that are related to specific Film, TV or Book projects are capitalized as a long-term asset. The capitalized costs will be amortized using the individual film forecast computation method as film revenues are obtained. Website Software The Company adheres to the AICPA Statement of Position 98-1 Accounting For The Cost Of Computer Software Developed or Obtained For Internal Use. During the year 2007 the Company had expenditures of $6,000 for GUFG, our subsidiary for the development of its website. Software purchased will be amortized over a period of three years straight-line basis. The amortization will begin in the year 2008. The website expenditure has been fully amortized as of December 31, 2010. Revenue Recognition Film revenue from licensing agreements is recognized when the license period Begins and the licensee and the Company become contractually obligated under a non-cancellable agreement. All revenue recognition for license agreements is in compliance with the AICPA's Statement of Position 00-2, Accounting by Producers or Distributors of Films. To date, GUFG has not produced any film revenue. On May 9, 2011, the Company received a comment letter from the Securities and Exchange Commission (the “SEC”) relating to the Company’s annual report on Form 10-K for the year ended December 31, 2010. The Staff expressed concern that the $450,000 in revenues received from Global Universal Pictures, Inc. (“GUP”) and recognized as revenue by the Company in 2010 was not appropriate as the cash was received from an affiliated party and subsequently re-invested into a special purpose entity formed by the affiliated party to fund production of the films. The Company disagreed with the Staff’s position in as much as each payment received was in exchange for the sale of a valuable asset (i.e., the intellectual property rights underlying the film), and the subsequent decision to invest in the production of the film was in exchange for separate valuable consideration (i.e., the exclusive sales rights to the films). In late July, 2011, after further discussion and consideration between authorized officers of the Company and the Company’s independent accountant relating to this matter, the Company and its Board of Directors acquiesced to the Staff’s position and agreed to restate its consolidated statement of revenues for the year ended December 31, 2010, by eliminating revenue of $450,000. In the future, revenue will be booked as the investment in each film is repaid. The restatement of revenue for 2010 will be finalized in the fourth quarter of 2011, and will be included in the Company’s amended annual report on Form 10-K. Until such time as this report is filed, investors should not rely upon the financial statements contained in the Company’s annual report on Form 10-K for the year ended December 31, 2010. See Note 13.

Note 2 - Basis of Presentation

9 Months Ended

Sep. 30, 2011

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

Note 2 - Basis of Presentation

The condensed interim financial statements included herein, presented in accordance with United States generally accepted accounting principles and stated in United States dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading.

These statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management are necessary for fair presentation of the information contained therein. It is suggested that these condensed interim financial statements be read in conjunction with the audited financial statements of the Company for the year ended December 31, 2010, and notes thereto included in the Company's Form 10-K annual report; however, the Company’s financial statements for the year ended December 31, 2010 are being restated and you should not rely on the financial statements contained in the Company’s annual report on Form 10-K for the year ended December 31, 2010. See Note 13.

The Company follows the same accounting policies in the preparation of interim reports. Results of operation for the interim period are not indicative of annual results.

Fixed Assets

Fixed assets are stated at cost less accumulated depreciation. Depreciation is recorded on a straight-line basis over a period of the shorter of the related applicable lease term or the estimated useful lives of the assets ranging from 3 to 5 years. Depreciation expense for the nine months ending September 30, 2011 and 2010, was $4,546 and $6,046 respectively.

Long Term Assets

The Book, TV and Film Rights costs are recorded as assets as required by the AICPA Statement Of Position 00-2. The costs will be amortized using the individual film forecast computation method.

Global Universal Film Group, Inc. (“GUFG”) purchased the majority of the Books, TV and Movie Rights in January, 2006, for approximately $160,000. The total capitalized assets as of September 30, 2011, were $735,873, reflecting movie rights acquired for $450,000 in the prior year. The expenditures that are related to specific Film, TV or Book projects are capitalized as a long-term asset. The capitalized costs will be amortized using the individual film forecast computation method as film revenues are obtained.

Website Software

The Company adheres to the AICPA Statement of Position 98-1 Accounting For The Cost Of Computer Software Developed or Obtained For Internal Use. During the year 2007 the Company had expenditures of $6,000 for GUFG, our subsidiary for the development of its website. Software purchased will be amortized over a period of three years straight-line basis. The amortization will begin in the year 2008. The website expenditure has been fully amortized as of December 31, 2010.

Revenue Recognition

Film revenue from licensing agreements is recognized when the license period Begins and the licensee and the Company become contractually obligated under a non-cancellable agreement. All revenue recognition for license agreements is in compliance with the AICPA's Statement of Position 00-2, Accounting by Producers or Distributors of Films. To date, GUFG has not produced any film revenue.

On May 9, 2011, the Company received a comment letter from the Securities and Exchange Commission (the “SEC”) relating to the Company’s annual report on Form 10-K for the year ended December 31, 2010. The Staff expressed concern that the $450,000 in revenues received from Global Universal Pictures, Inc. (“GUP”) and recognized as revenue by the Company in 2010 was not appropriate as the cash was received from an affiliated party and subsequently re-invested into a special purpose entity formed by the affiliated party to fund production of the films.

The Company disagreed with the Staff’s position in as much as each payment received was in exchange for the sale of a valuable asset (i.e., the intellectual property rights underlying the film), and the subsequent decision to invest in the production of the film was in exchange for separate valuable consideration (i.e., the exclusive sales rights to the films).

In late July, 2011, after further discussion and consideration between authorized officers of the Company and the Company’s independent accountant relating to this matter, the Company and its Board of Directors acquiesced to the Staff’s position and agreed to restate its consolidated statement of revenues for the year ended December 31, 2010, by eliminating revenue of $450,000. In the future, revenue will be booked as the investment in each film is repaid.

The restatement of revenue for 2010 will be finalized in the fourth quarter of 2011, and will be included in the Company’s amended annual report on Form 10-K. Until such time as this report is filed, investors should not rely upon the financial statements contained in the Company’s annual report on Form 10-K for the year ended December 31, 2010. See Note 13.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

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+ Details

Global Entertainment Holdings, Inc. 10-Q