ClearPoint Neuro, Inc. Annual report pursuant to section 13 and 15(d)

Annual report pursuant to section 13 and 15(d)

Note 8 - Stockholders' Equity (Details) - Change in Fair Value of Warrants Issued

Note 8 - Stockholders' Equity (Details) - Change in Fair Value of Warrants Issued (USD $)	12 Months Ended			5 Months Ended
	Dec. 31, 2012	Dec. 31, 2010	Sep. 30, 2012	Dec. 31, 2012 Warrant [Member]
Note 8 - Stockholders' Equity (Details) - Change in Fair Value of Warrants Issued [Line Items]
Loss on change in fair value of derivative liability related to warrants	$ (171,371)	$ 1,227,500		$ 170,582
Derivative liability			3,651,897	1,957,720
Derivative liability	$ 2,129,091		$ 3,651,897	$ 2,128,302

- Definition

Fair values as of the balance sheet date of all liabilities resulting from contracts that meet the criteria of being accounted for as derivative instruments, and which are expected to be extinguished or otherwise disposed of within a year or the normal operating cycle, if longer, net of the effects of master netting arrangements.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

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Reference 8: http://www.xbrl.org/2003/role/presentationRef

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-Name Statement of Financial Accounting Standard (FAS)

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details