4. Accounting Policies	9 Months Ended
Sep. 30, 2014
Notes to Financial Statements
4. Accounting Policies	*Significant Accounting Policies* During the nine months ended September 30, 2014, there has been no significant change in the Company’s significant accounting policies and estimates as disclosed in the 2013 Form 10-K. *Recent Accounting Pronouncements* There have been no recent accounting pronouncements or changes in accounting pronouncements that impacted the quarterly periods ended September 30, 2014 and 2013, or which are expected to impact future periods, which were not previously disclosed in prior periods. *Use of Estimates* The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates. *Reclassifications* Certain prior period amounts presented have been reclassified to conform to the current year presentation.

4. Accounting Policies

9 Months Ended

Sep. 30, 2014

Significant Accounting Policies

During the nine months ended September 30, 2014, there has been no significant change in the Company’s significant accounting policies and estimates as disclosed in the 2013 Form 10-K.

Recent Accounting Pronouncements

There have been no recent accounting pronouncements or changes in accounting pronouncements that impacted the quarterly periods ended September 30, 2014 and 2013, or which are expected to impact future periods, which were not previously disclosed in prior periods.

Use of Estimates

The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates.

Reclassifications

Certain prior period amounts presented have been reclassified to conform to the current year presentation.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

Circle Entertainment, Inc. 10-Q