The excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and is recognized as goodwill. Under this method, assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The Company accounts for all business combinations in accordance with Financial Accounting Standards Board (“FASB”) ASC 805, “Business Combinations” (“ASC 805”), using the acquisition method of accounting. These interim financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon its ability to generate future profitable operations and/or obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. As of June 30, 2019, the Company had a total accumulated deficit totaling approximately $21,590,748 since inception, has not yet generated significant revenue from its operations, and will require additional funds to maintain its normal operations. These interim financial statements have been prepared on a going concern basis which assumes the Company will continue to realize its assets and discharge its liabilities in the normal course of business. This evaluation should include consideration of conditions and events that are either known or are reasonably knowable at the date the financial statements are issued or are available to be issued, as well as whether it is probable that management’s plans to address the substantial doubt will be implemented and, if so, whether it is probable that the plans will alleviate the substantial doubt. ASU 2014-15 indicates that, when preparing financial statements for interim and annual financial statements, management should evaluate whether conditions or events, in the aggregate, raise substantial doubt about the entity’s ability to continue as a going concern for one year from the date the financial statements are issued or are available to be issued. The guidance in ASU 2014-15 sets forth management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern as well as required disclosures. Pot Can be bought for 8800G after obtaining the Knife, Frying Pan, and Mixer.The Company accounts for going concern matters under the guidance of ASU 2014-15, “Presentation of Financial Statements – Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entities Ability to Continue as a” Going Concern” (“ASU 2014-15”). Steamer Can be bought for 5600G after obtaining the Knife, Frying Pan, and Mixer. Oven Can be bought for 10000G after obtaining the Knife, Frying Pan, and Mixer. (Checked and revised using USA version ROM)Ysjeed 04:58, Ma(UTC) It is also said that for an unknown recipe to succeed, you'll need that exact cooking level or higher.Īll data below are accurate and in flowing order in each category according to the game. This information is from the JP version of the game, and may not be completely accurate. For example, you can craft a Lvl 40 item while being Lvl 31 as minimum. You can make recipes up to 9 levels above you, but they will have a 10% chance.You may consistently fail in experimentation because your craft level is too low. However, you will not know the percentage of success until after you are successful. As with all recipes, you are not required to know the recipe beforehand in order to actually craft.The Knife, Frying Pan, and Mixer must be bought first before Blaise will offer to sell you the Oven, Steamer, and Pot. The kitchen comes with the hand cooking option for free. To actually cook, the player must first buy cooking appliances from Blaise. They can also be bought as one of the random items from Yue at the upper floor of the inn when she's there.
These can be bought from Blaise for 200G each. Cooking Recipes can be found in-game from eating Cooking Bread.