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Note 1 - Basis of Presentation
6 Months Ended
Jun. 30, 2017
Notes to Financial Statements  
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]
Note
1:
Basis of Presentation
 
The accompanying unaudited financial statements of CKX Lands, Inc. (“Company”) have been prepared in accordance with United States generally accepted accounting principles for interim financial information. They do
not
include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. Except as described herein, there has been
no
material change in the information disclosed in the notes to the financial statements included in our financial statements as of and for the year ended
December 31, 2016.
In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included in the accompanying financial statements. Certain amounts have been reclassified to conform to the current period’s presentation, including oil and gas, timber, and surface, from general and administrative costs and expenses on the statements of income.
 
Interim results are
not
necessarily indicative of results for a full year. These financial statements and accompanying notes should be read in conjunction with the Company’s Form
10
-K for the year ended
December 31, 2016
and Form
10
-Q for the quarter period ended
June 30, 2017.