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Nature of Operations AND BASIS OF PRESENTATION
6 Months Ended
Jun. 30, 2013
Nature Of Operations and Basis Of Presentation Disclosure [Abstract]  
Nature Of Operations and Basis Of Presentation Disclosure [Text Block]
NOTE 1 - Nature of Operations AND BASIS OF PRESENTATION
 
(A) Nature of Operations
 
Ridgefield Acquisition Corp. (the "Company") was incorporated under the laws of  the State of Colorado on October 13, 1983. Effective June 23, 2006, the Company  was reincorporated under the laws of the State of Nevada through the merger of  the Company with a wholly-owned subsidiary of the Company. Since July 2000, the  Company has suspended all operations, except for necessary administrative  matters.
 
The Company has no principal operations or revenue producing activities. The  Company is now pursuing an acquisition strategy whereby it is seeking to arrange  for a merger, acquisition or other business combination with a viable operating  entity.
 
(B) Basis of Presentation
 
The accompanying unaudited interim financial statements have been prepared in  accordance with accounting principles generally accepted in the United States of  America and the rules and regulations of the United States Securities and  Exchange Commission for interim financial information.
 
The financial information as of June 30, 2013 is derived from the audited  financial statements presented in the Company's Annual Report on Form 10-K for  the years ended December 31, 2012 and 2011. The unaudited interim financial  statements should be read in conjunction with the Company's Annual Report on  Form 10-K, which contains the audited financial statements and notes thereto,  together with the Plan of Operations for the year ended December 31, 2012.
 
Certain information or footnote disclosures normally included in financial  statements prepared in accordance with accounting principles generally accepted  in the United States of America have been omitted, pursuant to the rules and  regulations of the Securities and Exchange Commission for interim financial  reporting. Accordingly, they do not include all the information and footnotes  necessary for a comprehensive presentation of financial position, results of  operations, or cash flows. It is management's opinion, however, that all  material adjustments (consisting of normal recurring adjustments) have been made  which are necessary for a fair financial statement presentation. The interim  results for the three and six months ended June 30, 2013 are not necessarily indicative of results for the full fiscal year. 
 
GOING CONCERN
 
The accompanying condensed interim financial statements have been prepared on the basis of accounting principles applicable to a going concern which contemplates the realization of assets and extinguishment of liabilities in the normal course of business. As shown in the accompanying condensed interim financial statements, the Company has an accumulated deficit of approximately $1.5 million through June 30, 2013. As of June 30, 2013, the Company has no principal operations or significant revenue producing activities, which raises substantial doubt about its ability to continue as a going concern. The Company's condensed interim financial statements do not include any adjustments related to the carrying value of assets or the amount and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company's ability to establish itself as a going concern is dependent on its ability to merge with another entity. The outcome of this matter cannot be determined at this time.
 
INCOME PER COMMON SHARE
 
Basic income (loss) per common share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding during the year. Diluted income per common share is calculated by adjusting outstanding shares, assuming conversion of all potentially dilutive equity instruments. There is no difference in the calculation of basic and diluted income per share for the three and six months ended June 30, 2013 and 2012, respectively.
 
USE OF ESTIMATES
 
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
 
NEW ACCOUNTING STANDARDS
 
There are no new accounting standards that are expected to have a significant impact on the Company.