CHANGE IN ACCOUNTING POLICY (Tables)
|6 Months Ended|
Sep. 30, 2017
|Disclosure Text Block [Abstract]|
|Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]||
The following financial statement line items for the periods of three and six months ended September 30, 2016 were affected by the change in accounting principle.
The change in retained earnings consists of a change in net loss for the year ended March 31, 2017, changing from $3,936,574 to $8,069,402, a net change of $4,132,828, the remainder of the change included in the $5,487,865 noted above relates to periods prior to March 31, 2016.
Statement of cash flows
Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.
Reference 1: http://www.xbrl.org/2003/role/presentationRef