Summary of Significant Accounting Policies (Tables)

12 Months Ended

Oct. 31, 2013

Summary of Significant Accounting Policies [Abstract]

Major classifications of property and equipment for depreciable lives

Description		Useful Lives
Furniture and Fixture		7 years
Computer hardware		3 years

Summary of Financial liabilities measured at fair value on recurring basis

	Fair value measurements at October 31, 2013
			Quoted prices in
			active markets for	Significant	Significant
			unobservable	other	observable
			identical assets	inputs	inputs
	Total		(Level 1)	(Level 2)	(Level 3)
Derivative liability	$	129,425			$	129,425

Summary of changes in fair value of Level 3 financial liabilities measured at fair value on recurring basis

	October 31,			October 31,
	2013			2012

Beginning Balance	$	--		$	--
Aggregate fair value of derivative issued		337,221			--
Issuance date charge for difference between fair value and note proceeds		171,389			--
Change in fair value of derivative included in results of operations		(379,185	)		--
Ending Balance	$	129,425		$	--

Summary of common stock equivalents outstanding

	10/31/2013		10/31/2012
Convertible Series A Preferred Stock – Non Controlling Interest		594,930		594,930
Convertible Series B Preferred Stock		6,686,375		6,686,375
Convertible Series C Preferred Stock		7,010,125		7,010,125
Convertible Series D Preferred Stock		16,031,375		17,006,375
Stock Options		170,399,844		6,142,809
Convertible Loans		1,062,545,302		13,347,354
		1,263,267,951		50,787,968

- Definition

Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

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- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes 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 liability.

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BioNeutral Group, Inc 10-K