Note 2 - Summary of Significant Accounting Policies: (a) Basis of Preparation (Policies)	12 Months Ended
Mar. 31, 2017
Policies
(a) Basis of Preparation	(a) Basis of preparation The accompanying consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The consolidated financial statements include the financial statements of the Company and its subsidiary, and all significant intercompany balances and transactions have been eliminated.

Note 2 - Summary of Significant Accounting Policies: (a) Basis of Preparation (Policies)

12 Months Ended

Mar. 31, 2017

(a) Basis of preparation

The accompanying consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The consolidated financial statements include the financial statements of the Company and its subsidiary, and all significant intercompany balances and transactions have been eliminated.

BIRDBILL, INC. 10-K