Golden Queen Mining Consolidated (GQMNF) 10-Q 9 Nov 15 2015 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 09, 2015
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Entity Registrant Name	GOLDEN QUEEN MINING CO LTD
Entity Central Index Key	1,025,362
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Trading Symbol	GQM
Entity Common Stock, Shares Outstanding		99,928,683

Condensed Consolidated Interim

Condensed Consolidated Interim Balance Sheets - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash (Note 8 (vii))	$ 52,005,369	$ 91,407,644
Receivables	28,031	52,136
Prepaid expenses and other current assets	222,805	114,625
Inventory (Note 3)	182,865	0
Total current assets	52,439,070	91,574,405
Property (Note 2)	229,470	251,467
Mineral property interests (Note 4)	112,848,211	37,138,134
Reclamation financial assurance (Note 6)	902,382	553,329
Total Assets	166,419,133	129,517,335
Current liabilities:
Accounts payable and accrued liabilities (Note 8(i))	4,615,341	3,309,476
Interest payable (Note 8(ii) and (iii))	1,166,667	320,721
Closing fee payable (Note 8(iii))	0	250,000
Notes payable (Note 8(iii))	0	13,881,305
Current portion of loans payable (Note 11)	3,323,700	222,839
Derivative liability-convertible debenture (Note 8(ii))	0	1,829,770
Convertible debenture (Note 8(ii))	0	6,649,967
Total current liabilities	9,105,708	26,464,078
Notes payable (Note 8(iii))	34,241,143	0
Derivative liability - warrants (Note 8(iv))	3,964,164	0
Asset retirement obligations (Note 6)	902,382	624,142
Loans payable (Note 11)	9,677,902	690,293
Total Liabilities	57,891,299	27,778,513
Temporary Equity
Redeemable portion of non-controlling interest (Note 8(vii))	27,322,445	22,833,645
Shareholders’ Equity
Common shares, no par value, unlimited shares authorized 99,928,683 (2014 - 99,778,683) shares issued and outstanding (Notes 5 and 8(i))	62,860,443	62,709,015
Additional paid-in capital (Note 8(vii))	56,545,713	56,390,510
Deficit accumulated	(79,184,434)	(74,444,816)
Total shareholders’ equity attributable to GQM Ltd.	40,221,722	44,654,709
Non-controlling interest (Note 8(vii))	40,983,667	34,250,468
Total Shareholders’ Equity	81,205,389	78,905,177
Total Liabilities, Temporary Equity and Shareholders’ Equity	$ 166,419,133	$ 129,517,335

Condensed Consolidated Interim3

Condensed Consolidated Interim Balance Sheets (Parenthetical) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Common Stock, No Par Value	$ 0	$ 0
Common Stock, Shares Authorized, Unlimited	Unlimited	Unlimited
Common Stock, Shares, Issued	99,928,683	99,778,683
Common Stock, Shares, Outstanding	99,928,683	99,778,683

Condensed Consolidated Interim4

Condensed Consolidated Interim Statements of Income/(Loss) and Comprehensive Income/(Loss) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
General and administrative expenses (Notes 9 and 13)	$ (672,738)	$ (1,119,216)	$ (3,403,485)	$ (4,266,435)
Change in fair value of derivative liability including change in foreign exchange (Notes 8(ii) and 8(iv))	(598,770)	2,861,314	1,868,329	(1,251,381)
Total Operating Expenses	(1,271,508)	1,742,098	(1,535,156)	(5,517,816)
Interest expense (Note 8(vi) and Note 11)	(981,390)	(208,126)	(2,999,254)	(1,163,543)
Loss on extinguishment of debt (Note 8(iii))	0	0	(151,539)	0
Closing fee (Note 8(iii))	0	0	(1,500,000)	0
Commitment fee (Note 8(vii))	0	(2,250,000)	0	(2,250,000)
Joint venture transaction fee (Note 8(vii))	0	(2,275,000)	0	(2,275,000)
Interest income	49,805	18,940	168,330	33,778
Net and comprehensive income (loss) for the period	(2,203,093)	(2,972,088)	(6,017,619)	(11,172,581)
Add: Net and comprehensive loss attributable to the non-controlling interest for the period (Note 8(vii))	278,926	1,160,245	1,278,001	1,160,245
Net and comprehensive income (loss) attributable to Golden Queen Mining Co Ltd. for the period	$ (1,924,167)	$ (1,811,843)	$ (4,739,618)	$ (10,012,336)
Earnings (Loss) per share - basic (Note 10) (in dollars per share)	$ (0.02)	$ (0.02)	$ (0.05)	$ (0.1)
Earnings (Loss) per share - diluted (Note 10) (in dollars per share)	$ (0.02)	$ (0.02)	$ (0.05)	$ (0.1)
Weighted average number of common shares outstanding -basic (in shares)	99,928,683	99,778,683	99,881,430	99,554,864
Weighted average number of common shares outstanding - diluted (in shares)	99,928,683	99,778,683	99,881,430	99,554,864

Condensed Consolidated Interim5

Condensed Consolidated Interim Statements of Shareholders' Equity, Non-controlling Interest and Redeemable Portion of Non-controlling Interest - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total Shareholders Equity Attributable To Gqm Ltd [Member]	Non-controlling Interest [Member]	Redeemable Non-controlling Interest [Member]
Balance at Dec. 31, 2013	$ 6,240,932	$ 62,289,402	$ 9,927,142	$ (65,975,612)	$ 6,240,932	$ 0	$ 0
Balance (in shares) at Dec. 31, 2013		99,233,383
Issuance of common shares for mineral property interests	24,480	$ 24,480	0	0	24,480	0	0
Issuance of common shares for mineral property interests (in shares)		15,300
Stock options exercised	111,421	$ 395,133	(283,712)	0	111,421	0	0
Stock options exercised (in shares)		530,000
Stock-based compensation	233,672	$ 0	233,672	0	233,672	0	0
Dilution of ownership interest in subsidiary to non-controlling interest (Note 8(vi))	84,605,363	0	46,513,408	0	46,513,408	38,091,955	25,394,637
Distributions to non-controlling interest	(3,000,000)	0	0	0	0	(3,000,000)	(2,000,000)
Net loss for the period	(9,310,691)	0	0	(8,469,204)	(8,469,204)	(841,487)	(560,992)
Balance at Dec. 31, 2014	78,905,177	$ 62,709,015	56,390,510	(74,444,816)	44,654,709	34,250,468	22,833,645
Balance (in shares) at Dec. 31, 2014		99,778,683
Issuance of common shares as part of management agreement	151,428	$ 151,428	0	0	151,428	0	0
Issuance of common shares as part of management agreement (in shares)		150,000
Top-up contribution from non-controlling interest	7,500,000	$ 0	0	0	0	7,500,000	5,000,000
Stock-based compensation	155,203	0	155,203	0	155,203	0	0
Net loss for the period	(5,506,419)	0	0	(4,739,618)	(4,739,618)	(766,801)	(511,200)
Balance at Sep. 30, 2015	$ 81,205,389	$ 62,860,443	$ 56,545,173	$ (79,184,434)	$ 40,221,722	$ 40,983,667	$ 27,322,445
Balance (in shares) at Sep. 30, 2015		99,928,683

Condensed Consolidated Interim6

Condensed Consolidated Interim Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Operating activities:
Loss for the period	$ (6,017,619)	$ (11,172,581)
Adjustments to reconcile net loss to cash used in operating activities:
Amortization and depreciation	21,997	26,705
Amortization of debt discount and interest accrual	2,863,396	953,936
Change in fair value of derivative liabilities including change in foreign exchange	(1,868,329)	1,251,381
Shares for services (Note 8(i) and Note 13)	151,428	0
Stock-based compensation	155,203	279,917
Loss on extinguishment of debt (Note 8(iii))	151,539	0
Closing fee related to long-term debt	1,500,000	0
Realized foreign exchange	(839,849)	(282,415)
Changes in assets and liabilities:
Receivables	24,105	(50,846)
Prepaid expenses and other current assets	(108,180)	(91,276)
Inventory	(182,865)	0
Accounts payable and accrued liabilities	285,272	(76,376)
Interest payable	(951,445)	(186,180)
Cash used in operating activities	(4,815,347)	(9,347,735)
Investment activities:
Additions to mineral property interests	(59,812,875)	(13,232,736)
Purchase of financial assurance	(349,053)	(84,366)
Cash used in investing activities	(60,161,928)	(13,317,102)
Financing activities:
Top-up contribution from non-controlling interest	12,500,000	0
Investment in Golden Queen Mining LLC by non-controlling interest	0	110,000,000
Distribution to non-controlling interest	0	(5,000,000)
Borrowing under long-term debt	25,000,000	0
Repayment of short-term debt	(2,500,000)	(10,000,000)
Borrowing under short-term debt	0	20,000,000
Repayment of convertible debentures	(7,675,000)	0
Closing fees related to short-term debt capitalized to the loan	(250,000)	0
Closing fees related to long-term debt	(1,500,000)	0
Issuance of common shares upon exercise of stock options	0	111,421
Cash provided by financing activities	25,575,000	115,111,421
Net change in cash	(39,402,275)	92,446,584
Cash, Beginning balance	91,407,644	5,030,522
Cash, Ending balance	$ 52,005,369	$ 97,477,106

Business Description and Accoun

Business Description and Accounting Policies	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Business Description and Accounting Policies [Text Block]	Nature of Business Principles of Consolidation These condensed consolidated interim financial statements include the accounts of Golden Queen, a British Columbia corporation, its wholly-owned subsidiaries, Golden Queen Mining Canada Ltd. (“GQM Canada”), GQM Holdings, a US (State of California) corporation, and GQM LLC, a limited liability company in which Golden Queen has a 50% interest, through GQM Holdings. GQM LLC meets the definition of a Variable Interest Entity (“VIE”). Golden Queen has determined it is the member of the related party group that is most closely associated with GQM LLC and, as a result, is the primary beneficiary who consolidates GQM LLC. Generally Accepted Accounting Principles (“GAAP”) Cash The Company places its cash and cash equivalents with high quality financial institutions. At times, such cash deposits may be in excess of Federal Deposit Insurance Corporation insurance limits. To date, the Company has not experienced a loss or lack of access to its cash and cash equivalents. However, no assurance can be provided that access to the Company’s cash and cash equivalents will not be impacted by adverse economic conditions in the financial markets. Property Rental properties 30 years Land Not depreciated The Company has instituted a policy that all property and equipment, not related to the development of the mine, acquired for an amount over $3,000 will be capitalized and all property and equipment purchased for under this threshold will be expensed as incurred. Metal and Other Inventory Mineral Properties Drilling and related costs are classified as additional development expenditures, are charged to operations as incurred, or capitalized, based on the following criteria: • Whether or not the costs are incurred to further define mineralization at and adjacent to existing reserve areas or intended to assist with mine planning within a reserve area; • Whether or not the drilling costs relate to an ore body that has been determined to be commercially mineable, and a decision has been made to put the ore body into commercial production; and • Whether or not at the time that the cost is incurred, the expenditure: (a) embodies a probable future benefit that involves a capacity, singly or in combination, with other assets to contribute directly or indirectly to future net cash inflows, (b) we can obtain the benefit and control others’ access to it, and (c) the transaction or event giving rise to our right to or control of the benefit has already occurred. If all of these criteria are met, drilling and related costs are capitalized. Drilling costs not meeting all of these criteria are expensed as incurred. The following factors are considered in determining whether or not the criteria listed above have been met, and capitalization of drilling costs is appropriate: • Completion of a favourable economic study and mine plan for the ore body targeted; • Authorization of development of the ore body by management and/or the Board of Directors; and • All permitting and/or contractual requirements necessary for us to have the right to or control of the future benefit from the targeted ore body have been met. Once production has commenced, capitalized costs will be depleted using the units-of-production method over the estimated life of the proven and probable reserves. If mineral properties are subsequently abandoned or impaired, any capitalized costs will be charged to the Consolidated Statements of Income (Loss) and Comprehensive Income (Loss) for that period. We assess the carrying cost of our mineral properties for impairment whenever information or circumstances indicate the potential for impairment. Such evaluations compare estimated future net cash flows with our carrying costs and future obligations on an undiscounted basis. If it is determined that the future undiscounted cash flows are less than the carrying value of the property, a write down to the estimated fair value is charged to the Consolidated Statements of Income (Loss) and Comprehensive Income (Loss) for the period. Where estimates of future net cash flows are not available and where other conditions suggest impairment, management assesses if the carrying value can be recovered. Capitalized Interest Valuation of Long-lived Assets Foreign Currency Translation Earnings (Loss) Per Share Asset Retirement Obligations The timing of the actual environmental remediation expenditures is dependent on a number of factors such as the life and nature of the asset, the operating license conditions and the environment in which the mine operates. Reclamation provisions are measured at the expected value of future cash flows discounted to their present value using a risk-free interest rate. AROs are adjusted each period to reflect the passage of time (accretion). Accretion expense is recorded in cost of sales each period. Upon settlement of an ARO, the Company records a gain or loss if the actual cost differs from the carrying amount of the ARO. Settlement gains/losses are recorded in the consolidated statements of income (loss). Expected ARO is updated to reflect changes in facts and circumstances. The principal factors that can cause expected the ARO to change are the construction of new processing facilities, changes in the quantities of material in proven and probable mineral reserves and a corresponding change in the life-of-mine plan, changing ore characteristics that impact required environmental protection measures and related costs, changes in water quality that impact the extent of water treatment required and changes in laws and regulations governing the protection of the environment. Each reporting period, provisions for AROs are re-measured to reflect any changes to significant assumptions, including the amount and timing of expected cash flows and risk-free interest rates. Changes to the reclamation provision resulting from changes in estimate are added to or deducted from the cost of the related asset, except where the reduction of the reclamation provision exceeds the carrying value of the related assets in which case the asset is reduced to nil and the remaining adjustment is recognized in the consolidated statements of income (loss). Estimates Fair Value of Financial Instruments As at September 30, 2015, the fair value of the convertible debt and the notes payable were estimated using a discounted cash flow analysis based on an interest rate for a similar type of instrument without a conversion feature was $Nil (December 31, 2014: $7,972,993) and $30,564,497 (December 31, 2014: $Nil), respectively. The embedded derivatives in connection with the share purchase warrants are being recorded at their fair values using an acceptable valuation model at each reporting period. Income Taxes Stock Option Plan Stock-based Compensation Compensation costs are charged to the consolidated statements of income (loss) and comprehensive income (loss). Compensation costs for employees are amortized over the period from the grant date to the date the options vest. Compensation expense for non-employees is recognized immediately for past services and pro-rata for future services over the service provision period. We account for stock-based compensation awards granted to non-employees in accordance with FASB ASC Topic 505-50, Equity-Based Payments to Non-Employees, or The Company uses the Black-Scholes option valuation model to calculate the fair value of stock options at the date of grant. Option pricing models require the input of highly subjective assumptions, including the expected price volatility. Changes in these assumptions can materially affect the fair value estimate. Derivative Financial Instruments Derivative financial instruments are measured at their fair value. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to profit or loss. For simple warrant-based derivative financial instruments, the Company uses the Black-Scholes option pricing model to estimate fair value of the derivative instruments. For more complex derivative financial instruments, including warrants that do not have a fixed exercise price, the Company uses acceptable pricing models to estimate fair value of the derivative instrument. The classification of derivative instruments, including whether or not such instruments should be recorded as liabilities or as equity, is reassessed at the end of each reporting period. If reclassification is required, the fair value of the derivative instrument, as of the determination date, is reclassified. Any previous charges or credits to income for changes in the fair value of the derivative instrument are not reversed. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date. New Accounting Policies (i) Effective August 2014, FASB issued Accounting Standards update (“ASU”) 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40 –Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. The update essentially requires management of all entities, for annual and interim periods, to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date the financial statements are issued. If conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, but the substantial doubt is alleviated as a result of consideration of management’s plans, the entity should disclose information that enables users of the financial statements to understand all of the following: 1. Principal conditions or events that raised substantial doubt about the entity’s ability to continue as a going concern (before consideration of management’s plans). 2. Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations. 3. Management’s plans that alleviated substantial doubt about the entity’s ability to continue as a going concern. If conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, and substantial doubt is not alleviated after consideration of management’s plans, an entity should include a statement in the footnotes indicating that there is substantial doubt about the entity’s ability to continue as a going concern 1. Principal conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. 2. Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations. 3. Management’s plans that are intended to mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. This update will come into effect for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. The Company is assessing the impact of this standard. (ii) In February, 2015, the FASB issued ASU 2015-02, Consolidation (Topic 810) – Amendments to the Consolidation Analysis ⋅ Placing more emphasis on risk of loss when determining a controlling financial interest. A reporting organization may no longer have to consolidate a legal entity in certain circumstances based solely on its fee arrangement, when certain criteria are met. ⋅ Reducing the frequency of the application of related-party guidance when determining a controlling financial interest in a variable interest entity (VIE). ⋅ Changing consolidation conclusions for public and private companies in several industries that typically make use of limited partnerships or VIEs. The ASU will be effective for periods beginning after December 15, 2015, for public companies. Early adoption is permitted, including adoption in an interim period. The Company is assessing the impact of this standard. (iii) In April, 2015, FASB issued ASU 2015-03, Interest – Imputation of Interest (Subtopic 835-30) which focuses on simplifying the presentation of debt issuance costs, the amendments in this update require that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected by the amendments in this update. The ASU will be effective for periods beginning after December 15, 2015, for public companies. Early adoption is permitted, including adoption in an interim period. The Company is assessing the impact of this standard. (iv) In July 2015, FASB issued ASU 2015-11, Inventory – Simplifying the Measurement of Inventory (Topic 330) which focuses on simplifying the guidance on subsequent measurement of inventory. Currently, the guidance requires an entity to measure inventory at the lower of cost or market. Market could be replacement cost, net realizable value, or net realizable value less an approximately normal profit margin. The ASU now updated the measurement to lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The ASU will be effective for periods beginning after December 15, 2016, for public companies. Early adoption is permitted, including adoption in an interim period. The Company has assessed the impact of this new standard and will adopt the new standard effective October 1, 2015.

Basis of Presentation and Abili

Basis of Presentation and Ability to Continue as a Going Concern	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Accounting [Text Block]	1. Basis of Presentation and Ability to Continue as a Going Concern The accompanying unaudited condensed consolidated interim financial statements and notes to the unaudited condensed consolidated interim financial statements contain all adjustments, consisting of normal recurring items, necessary to present fairly, in all material respects, the financial position of Golden Queen Mining Co. Ltd. (“Golden Queen”) The results of operations for the periods presented may not be indicative of those which may be expected for a full year. The unaudited condensed consolidated interim financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in audited financial statements prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) have been condensed or omitted pursuant to those rules and regulations, although we believe that the disclosures are adequate for the information not to be misleading. The Company has had no revenues from operations since inception and as at September 30, 2015 had a deficit of $ 79,184,434 74,444,816 43,333,362 65,110,327 The Company and its 50 The Company has a $ 37.5 December 8, 2016

Property

Property	9 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	2. Property September 30, 2015 December 31, 2014 Land $ 109,600 $ 109,600 Rental properties 324,566 324,566 Property, cost 434,166 434,166 Less accumulated depreciation (204,696) (182,699) Property, net $ 229,470 $ 251,467

Inventory

Inventory	9 Months Ended
	Sep. 30, 2015
Inventory, Net [Abstract]
Inventory Disclosure [Text Block]	3. I nventory September 30, 2015 December 31, 2014 Stock pile inventory $ 182,865 $ -

Mineral Property Interests

Mineral Property Interests	9 Months Ended
	Sep. 30, 2015
Mineral Industries Disclosures [Abstract]
Mineral Industries Disclosures [Text Block]	4. Mineral Property Interests In July 2012, the Company received notice that it had met all the remaining major conditions of the conditional use permits for development of the Project and began capitalizing all development expenditures directly related to the Project. Prior to July 2012, all acquisition costs were expensed due to uncertainties around obtaining the necessary permits. September 30, 2015 December 31, 2014 Mineral property interest, land and claims $ 3,893,287 $ 3,299,319 Deferred mine development costs 102,572,677 31,020,717 Asset retirement costs 550,807 272,567 Capitalized interest 4,921,914 2,412,015 Capitalized depreciation 909,526 133,516 Balance, end of the period $ 112,848,211 $ 37,138,134 As at September 30, 2015, included in deferred mine development costs are buildings and equipment with a total accumulated cost of $ 21,692,687 2,424,635 12,607,036 19,268,052 701,921 885,507 448,278 776,010 59,962 81,062 The Company is capitalizing a portion of the interest expense related to the convertible debenture and loan in accordance with its accounting policy. See Note 8 (vi) –Amortization of Discount and Interest Expense.

Share Capital

Share Capital	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	Share Capital The Company’s common shares outstanding have no par value, and are voting shares with no preferences or rights attached to them. Common shares - 2015 In March 2015, the Company issued 150,000 151,428 Common shares - 2014 In May 2014, 300,000 300,000 0.21 63,000 160,592 In April 2014, 170,000 170,000 0.21 35,700 91,002 In February 2014, the Company issued 15,300 24,480 In February 2014, 60,000 60,000 0.21 12,721 32,118 Stock options The Company has elected to use the Black-Scholes option pricing model to determine the fair value of stock options granted. In accordance with the accounting standard for employees, the compensation expense is amortized on a straight-line basis over the requisite service period, which approximates the vesting period. Compensation expense for stock options granted to non-employees is amortized over the contract services period or, if none exists, from the date of grant until the options vest. Compensation associated with unvested options granted to non-employees is re-measured on each balance sheet date using the Black-Scholes option pricing model. Weighted Average Exercise Price Shares per Share Options outstanding, December 31, 2013 1,380,000 $ 0.87 Options exercised (530,000) $ 0.21 Option outstanding, September 30, 2014 850,000 $ 1.27 Options exercisable, September 30, 2014 750,000 $ 1.29 Options forfeited (100,000) $ 1.16 Option outstanding and exercisable, December 31, 2014 750,000 $ 1.29 Options expired (50,000) $ 1.22 Options issued 570,000 $ 0.58 Options outstanding, September 30, 2015 1,270,000 $ 0.97 Options exercisable, September 30, 2015 1,176,667 $ 1.01 During the three and nine months ended September 30, 2015, the Company issued 570,000 0.58 155,203 140,008 430,000 15,195 140,000 ⋅ One-third of the options vest on date of grant; ⋅ One-third vest twelve months from the date of grant; and ⋅ One-third vest twenty four months form the date of grant. During the three and nine months ended September 30, 2015, the Company recognized $155,203 (Three and nine months ended September 30, 2014 - $ 87,769 279,917 During the year ended December 31, 2014, the Company recognized $ 233,672 46,245 As at September 30, 2015, the aggregate intrinsic value of the outstanding exercisable options was $ 76,267 The total intrinsic value of 530,000 754,513 2015 2014 Expected life years 5.00 - Interest rate 0.75 % - Volatility 76.83 % - Dividend yield 0.00 % - Grant date fair value $ 0.326 - Remaining Expiry Number Number Contractual Life Exercise Date Outstanding Exercisable (Years) Price November 11, 2015 200,000 200,000 0.12 $ 1.16 June 3, 2018 50,000 50,000 2.68 $ 1.16 September 3, 2018 150,000 150,000 2.93 $ 1.59 September 18, 2018 300,000 300,000 2.97 $ 1.26 September 8, 2020 570,000 476,667 4.95 $ 0.58 Balance, September 30, 2015 1,270,000 1,176,667 The total stock options outstanding had a weighted average remaining contractual life of 3.39 3.27 Share Purchase Warrants 10,000,000 in connection with a financing. See Note 8(iv), for accounting treatment. September 30, 2015 December 31, 2014 Balance, beginning of the period $ - $ - Issued 10,000,000 - Balance, end of the period $ 10,000,000 $ - Weighted Average Remaining Expiry Number Contractual Life Exercise Date Outstanding (Years) Price June 8, 2020 10,000,000 4.69 $ 0.95

Asset Retirement Obligations

Asset Retirement Obligations	9 Months Ended
	Sep. 30, 2015
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligation Disclosure [Text Block]	6. Asset Retirement Obligations The Company is required to provide the Bureau of Land Management, the State Office of Mine Reclamation and Kern County with a revised reclamation cost estimate annually. The financial assurance is adjusted once the cost estimate is approved. The Company’s provision for reclamation of the property is estimated each year by an independent consulting engineer. This estimate, once approved by state and county authorities, forms the basis for a cash deposit of reclamation financial assurance. The reclamation estimate for 2015 is $ 624,142 624,142 In addition to the above, the Company is required to obtain and maintain financial assurance for initiating and completing corrective action and remediation of a reasonably foreseeable release from the Project’s waste management units as required by the Lahontan Regional Water Quality Control Board (the “Regional Board”). The reclamation estimate for 2015 is $ 278,240 The Company has provided reclamation financial assurance to the Bureau of Land Management, the State and Kern County and a reasonably foreseeable release financial assurance to the Regional Board totaling $ 902,382 553,329 563,105 The total asset retirement obligation as of September 30, 2015 is $ 902,382 624,142 552,250 The Company estimated its asset retirement obligations based on its understanding of the requirements to reclaim and clean-up its property based on its activities to date. During the nine months ended September 30, 2015, there was an increase of $ 278,240 71,892 September 30, 2015 December 31, 2014 Balance, beginning of the period $ 624,142 $ 552,250 Changes in cash flow estimates 278,240 71,892 Balance, end of the period $ 902,382 $ 624,142

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	7. Commitments and Contingencies Property rent payments (Advance minimum royalties) The Company has acquired a number of mineral properties outright. It has acquired exclusive rights to explore, develop and mine other portions of the Project under various mining lease agreements with landowners. The Company is required to make property rent payments related to its mining lease agreements with landholders, in the form of advance minimum royalties. The total property rent payments for the three and nine month periods ended September 30, 2015 were $ 8,539 68,706 16,456 116,436 24,480 140,000 There are multiple third party landholders and the royalty amount due to each landholder over the life of the Project varies with each property. Finder’s fee The Company has agreed to issue 100,000 Management agreements In 2004, the Company entered into an agreement with the former President of the Company to issue 300,000 150,000 150,000 300,000 1.00 300,000 1.50 150,000 151,428 In May 2015, the Company replaced the former President’s management agreement with an employment agreement. In addition to the previously mentioned bonus shares issuable upon commencement of commercial production, included in the agreement with the former President is a provision that if the President’s position is lost upon a change of control or within nine Months of a change of control the former President would be entitled to a one-time payment equal to twice the annual salary C$ 438,000 On August 10, 2015, the President and Chief Executive Officer of the Company stepped down. Mr. Thomas M. Clay, the current Chairman of the Company, assumed the role of Interim Chief Executive Officer. The Company also appointed the President and Chief Executive Officer of Golden Queen LLC to the position of Chief Operating Officer. The Company and the former President and Chief Executive Officer entered into a separation agreement as of August 10, 2015, which provides for the termination of the his employment agreement and an agreement for the Company to pay six month’s salary commencing from the date of termination. The separation agreement also confirms that the 150,000 In 2013, the Company entered into an employment agreement with the Chief Financial Officer (“CFO”). Included in the agreement with the CFO is a provision that if the CFO’s position is lost upon a change of control or within nine months of a change of control the CFO would be entitled to a one-time payment equal to twice the annual salary, C$ 300,000 Compliance with Environmental Regulations The Company’s exploration and development activities are subject to laws and regulations controlling not only the exploration and mining of mineral properties, but also the effect of such activities on the environment. Compliance with such laws and regulations may necessitate additional capital outlays or affect the economics of a project, and cause changes or delays in the Company’s activities. Mine Development Commitments As of September 30, 2015, GQM LLC has entered into contracts for construction totaling approximately $ 60.3 10.9 18.1 8.4 8.2 7.2 $ 4.0 In addition, GQM LLC committed, as of September 30, 2015, to $ 20.6 16.7 . Please refer to Note 15 for additional commitments entered into by the Company subsequent to September 30, 2015.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	8. Related Party Transactions Except as noted elsewhere in these consolidated financial statements, related party transactions are disclosed as follows: (i) Consulting Fees For the three and nine months ended September 30, 2015, the Company paid $Nil and $201,312 (Three and nine months ended September 30, 2014 - $42,417 and $126,476) to Mr. H. Lutz Klingmann for services as President of the Company of which $Nil (December 31, 2014 - $Nil; September 30, 2014 - $13,811) is payable as at September 30, 2015. Included in the consulting fees for the three and nine During the three and nine months ended September 30, 2015, the Company paid a total of $44,732 and $81,584 (2014 - $11,640 and $35,079, respectively) for regular director fees to the three independent directors and Thomas M. Clay. (ii) Convertible Debentures On July 26, 2013, the Company entered into agreements to issue convertible debentures for aggregate proceeds of C$10,000,000 ($9,710,603), from a significant shareholder group. The convertible debentures are unsecured and bear interest at 2% per annum, calculated on the outstanding principal balance, payable annually. The principal amounts of the notes are convertible into shares of the Company at a price of C$1.03 per share for a period of two years. If the notes have not been converted by the holder prior to the maturity date, then the Company may convert them at the lower of C$1.03 or the market price as at the maturity date. The market price on the maturity date will be determined based on the volume- weighted average price of the shares traded on the Toronto Stock Exchange for the five trading days preceding the maturity date. A total of C$7,500,000 of the offering was subscribed for by an investment vehicle managed by Thomas M. Clay, a Director and insider of the Company. The Company agreed to pay the legal fees incurred by the lenders relating to this instrument which amounted to $10,049. The conversion feature of the convertible debentures meets the definition of a derivative liability instrument because the conversion feature is denominated in a currency other than the Company’s functional currency as well as the fact the exercise price is not a fixed price as described above. Therefore, the conversion feature does not meet the “fixed-for-fixed” criteria outlined in ASC 815-40-15. As a result, the conversion feature of the notes is required to be recorded as a derivative liability recorded at fair value and marked-to-market each period with the changes in fair value each period being charged or credited to income or loss. The Company elected to repay the convertible debenture rather than convert into common shares in the Company. The convertible debenture were repaid in full on July 24, 2015. The fair value of the derivative liability related to the conversion feature as at September 30, 2015 is $Nil (December 31, 2014 - $1,829,770). The derivative liability was calculated using an acceptable option pricing valuation model with the following assumptions: 2015 2014 Risk-free interest rate 0.49% - 0.50% 1.00% - 1.09% Expected life of derivative liability 0.07 - 0.32 years 0.57 - 1.32 years Expected volatility 49.36% - 77.00% 73.03% - 98.21% Dividend rate 0.00% 0.00% The changes in the derivative liability related to the conversion feature are as follows: September 30, 2015 December 31, 2014 Balance, beginning of the period $ 1,829,770 $ 2,833,987 Change in fair value of derivative liability including foreign exchange (1,829,770 ) (1,004,217 ) Balance, end of the period $ - $ 1,829,770 The change in the convertible debentures is as follows: September 30, 2015 December 31, 2014 Balance, beginning of the period $ 6,649,967 $ 4,642,620 Discounted convertible debentures - - Amortization of discount 1,852,754 2,510,611 Foreign exchange (827,721 ) (503,264 ) Repayment of the convertible debenture (7,675,000 ) - Balance, end of the period $ - $ 6,649,967 During the three and nine months ended September 30, 2015, in addition to the amortization of the discount on the convertible debenture, the Company incurred interest expense of $14,321 and $94,907, respectively (Three and nine months ended September 30, 2014 - $45,543 and $137,059, respectively) based on the 2% per annum stated interest rate for a total amortization of discount and interest expense of $276,524 and $1,947,661 for the three and nine months ended September 30, 2015 (Three and nine months ended September 30, 2014 - $711,220 and $1,196,353, respectively). Interest payable relating to the convertible debenture as at September 30, 2015 was $Nil (December 31, 2014 - $70,721). On July 24, 2015, the Company repaid its C$10,000,000 ($7,675,000) convertible debenture and accrued interest of C$200,000 ($153,500). (iii) Notes Payable On January 1, 2014, the Company entered into an agreement to secure a $10,000,000 loan (the “January Loan”). The January Loan was provided by members of the Clay family, who are shareholders of the Company, including $7,500,000 provided by an investment vehicle managed by Thomas M. Clay, a Director and insider of the Company. The January Loan had a twelve-month term and an annual interest rate of 5%, payable on the maturity date. The January Loan was repaid on a date that is less than 183 days before the maturity date. As a result, the Company paid the Lenders an additional charge in the amount that is equivalent to 5% of the principal amount, plus interest on the principal amount at the rate of 5% per annum accrued to the date the January Loan was repaid. The Company repaid $7,500,000 loan plus the $375,000 accrued interest and $375,000 additional charge on December 31, 2014. The remaining balance of the loan, $2,500,000, the accrued interest of $125,000 and the additional charge of $125,000, were paid on January 5, 2015. In total, the Company incurred $500,000 in interest expense and $500,000 in additional charge related to the January Loan. On December 31, 2014 the Company also entered into a new loan (the “December Loan”) with the same parties for an amount of $12,500,000. The December Loan is due on demand on July 1, 2015 and bears an annual interest rate of 10% payable at the end of each quarter. The loan is guaranteed by GQM Holdings, and secured by a pledge of the Company's interests in GQM Canada, GQM Canada’s interest in GQM Holdings and GQM Holdings' 50% interest in GQM LLC. The Company also incurred a closing fee to secure the loan in the amount of $1,000,000, of which, $750,000 was paid on December 31, 2014 and the remaining $250,000 was paid on January 5, 2015. The Company agreed to pay the legal fees incurred by the lenders relating to this instrument which amounted to $90,916. The total legal fees paid for the transaction were $118,695. The Company also agreed to provide the lenders with the option for certain registration rights whereby the Company would bear the costs and responsibility of registering the lenders common shares for the purposes of disposition subsequent to July 1, 2015. The Company has determined it is unlikely the registration option would be exercised and therefore has not accrued any potential costs related to the registration of the common shares. The Company has presented these transaction costs as a contra liability as substantially all of these costs were paid to the lenders. On June 8, 2015, the Company amended the December Loan to extend the maturity to December 8, 2016 and increasing the principal amount from $12,500,000 to $37,500,000 (the “June Loan”). The Company also issued 10,000,000 common share purchase warrants exercisable for a period of five years expiring June 8, 2020. The common share purchase warrants have an exercise price of $0.95. All other terms remained the same as the December Loan. The Company also incurred a closing fee to secure the loan in the amount of $1,500,000, all of which was paid on June 8, 2015. The Company agreed to pay the legal fees incurred by the lenders relating to this instrument which amounted to $46,408. The legal fees were expensed as the transaction met the definition of a debt extinguishment. The terms of the registration rights remains unchanged as does the Company’s assessment of the likelihood of the registration rights being exercised. As such, as of September 30, 2015, no accrual has been made for the potential costs related to the registration rights. September 30, 2015 December 31, 2014 Balance, beginning of the period $ 13,881,305 $ - Fair value at inception of June Loan 33,497,277 22,500,000 Repayment of loans (2,500,000 ) (7,500,000 ) Amortization of closing and legal fees 967,156 - Amortization of discount on the June Loan 743,866 Extinguishment of the December Loan (12,500,000 ) Loss on extinguishment of debt 151,539 Capitalized closing fee and legal fees - (1,118,695 ) Balance, end of the period $ 34,241,143 $ 13,881,305 During the three and nine months ended September 30, 2015, in addition to the amortization of the discount on the June Loan, the Company incurred interest expense of $937,500 and $1,166,667, respectively. For the same periods in 2014 the Company incurred interest expense of $126,027 and $867,123, respectively. Of the $867,123, $500,000 related to a finance charge. (iv) Share Purchase Warrants On June 8, 2015 the Company issued 10,000,000 share purchase warrants to the Clay family in connection with the June 2015 Loan. The share purchase warrants are exercisable until June 8, 2020 at an exercise price of $0.95. Included in the June 2015 Loan agreement was an anti-dilution provision. If the Company were to complete a financing at a share price lower than the exercise price of the share purchase warrants, the exercise price of the share purchase warrants would be adjusted to match the price at which the financing was completed. The share purchase warrants meet the definition of a derivative liability instrument as the exercise price is not a fixed price as described above. Therefore, the settlement feature does not meet the “fixed-for-fixed” criteria outlined in ASC 815-40-15. The fair value of the derivative liability related to the share purchase warrants as at September 30, 2015 is $3,964,164 (December 31, 2014 - $Nil). The derivative liability was calculated using an acceptable option pricing valuation model with the following assumptions: 2015 2014 Risk-free interest rate 0.81% - 1.02% - Expected life of derivative liability 4.69 - 5 years - Expected volatility 72.29% - 74.29% - Dividend rate 0.00% - The change in the derivative share purchase warrants is as follows: September 30, 2015 December 31, 2014 Balance, beginning of the period $ - $ - Fair value at inception 4,002,723 - Change in fair value (38,559 ) - Balance, end of the period $ 3,964,164 $ - (v) Advance In July 2014, GQM Inc. entered into a $10,000,000 short-term advance agreement (the “Advance”) with Leucadia and Auvergne (collectively, the “Lenders”), with the Company as guarantor. Leucadia provided $6,500,000 of the loan and Auvergne provided $3,500,000. The Advance had an interest rate of 10.0% per annum, compounded monthly. Auvergne is an investment vehicle managed by Thomas M. Clay, a Director and insider of the Company. On closing of the Joint Venture Transaction on September 15, 2014, GQM LLC applied part of the investment of $110,000,000 to repayment of principal and accrued interest on the $10,000,000 bridge loan advanced by the Lenders in July 2014. GQM LLC paid $209,607 in interest payment, including $73,632 paid to Auvergne on the July 2014 Advance, of which $45,264 was capitalized to mineral property interests. (vi) Amortization of Discounts and Interest Expense The following table summarizes the amortization of discounts and interest on loans and convertible debentures: . Three Months Three Months Nine Months Nine Months Interest expense related to the convertible debentures $ 14,321 $ 45,543 $ 94,907 $ 137,059 Interest expense related to the January 2014 loans - 126,027 - 867,123 Interest expense related to the December 2014 loans - - 547,945 - Interest expense related to the June 2015 loans 937,500 - 1,166,667 - Interest expense related to Komatsu Financial loans 91,301 - 135,859 - Amortization of debt discount on the convertible debentures 262,203 665,676 1,852,754 1,779,294 Interest on Gauss advance - 209,607 - 209,607 Amortization of the December 2014 loan closing fees - - 967,155 - Amortization of the June 2015 loan discount 600,797 - 743,866 - Amortization of discount and interest on loan and convertible debentures $ 1,906,122 $ 1,046,853 $ 5,509,153 $ 2,993,083 The Company’s loans were contracted to fund significant development costs. The Company capitalizes a portion of the interest expense as it relates to funds borrowed to complete development activities at the Project site. Three Months Three Months Nine Months Nine Months Amortization of discounts and interest on loan, advance and convertible debenture $ 1,906,122 $ 1,046,853 $ 5,509,153 $ 2,993,083 Less: Interest costs capitalized (924,732 ) (838,727 ) (2,509,899 ) (1,829,540 ) Amortization of discounts and interest expensed $ 981,390 $ 208,126 $ 2,999,254 $ 1,163,543 (vii) Joint Venture Transaction On September 15, 2014, the Company closed the Joint Venture Transaction with Gauss resulting in both parties owning a 50% interest in the Project. Pursuant to the Joint Venture Transaction, Golden Queen converted its wholly-owned subsidiary GQM Inc., the entity developing the Project, into a California limited liability company named GQM LLC. On closing of the transaction, Gauss acquired 50% of GQM LLC by investing $110 million cash in exchange for newly issued membership units of GQM LLC. GQ Holdings, a newly incorporated subsidiary of the Company, holds the other 50% of GQM LLC. Gauss is a funding vehicle owned by entities controlled by Leucadia National Corporation (NYSE: LUK) (“Leucadia”) and certain members of the Clay family, a shareholder group which collectively owned approximately 27% of the issued and outstanding shares of Golden Queen (the “Clay Group”) at the time of the transaction. Gauss is owned 70.51% by Gauss Holdings LLC (“Gauss Holdings”, Leucadia’s investment entity) and 29.49% by Auvergne LLC (“Auvergne”, the Clay Group’s investment entity). Variable Interest Entity In accordance with ASC 810-10-30, the Company has determined that GQM LLC meets the definition of a VIE and that the Company is part of a related party group that, in its entirety, would meet the definition of a primary beneficiary. Although no individual variable interest holder individually meets the definition of a primary beneficiary in the absence of the related party group, Golden Queen has determined it is considered the member of the related party group most closely associated with GQM LLC. As a result, the Company has consolidated 100% of the accounts of GQM LLC in these consolidated financial statements, while presenting a non-controlling interest portion representing the 50% interest of Gauss in GQM LLC on its balance sheet. A portion of the non-controlling interest has been presented as temporary equity on the Company’s balance sheet representing the initial value of the non-controlling interest that could potentially be redeemable by Gauss in the future. The net assets of GQM LLC as of September 30, 2015 and December 31, 2014 are as follows: September 30, 2015 December 31, 2014 Assets, GQM LLC $ 155,104,439 $ 118,937,371 Liabilities, GQM LLC (18,492,213 ) (4,769,144 ) Net assets, GQM LLC $ 136,612,226 $ 114,168,227 Included in the assets above, is $45,643,060 Non-Controlling Interest In accordance with ASC 810, the Company has presented Gauss’ ownership in GQM LLC as a non-controlling interest amount on the balance sheet within the equity section. However, the Amended and Restated Limited Liability Company Agreement (“LLC Agreement”) contains terms within Section 12.5 that provides for the exit from the investment in GQM LLC for an initial member whose interest in GQM LLC becomes less than 20%. The following is a summary of the terms of the clause: Pursuant to Section 12.5, if a member becomes less than a 20% interest holder, its remaining unit interest will (ultimately) be terminated through one of three events at the non-diluted member’s option within 60 days of the diluted member’s interest dropping below 20% (the “triggering event”): a. Through conversion to a net smelter royalty (“NSR”) (in which case the conversion ratio is based on a pro rata percentage, determined on a linear basis, based on the following: 0-20% membership interest translates to 0-5% NSR) obligation of GQM LLC; b. Through a buy-out (at fair value) by the non-diluted member; or c. Through a sale process by which the diluted member’s interest is sold · If such sale process does not result in a binding offer acceptable to the non-diluted member within nine months after the election by the non-diluted member, the sale process terminates and the non-diluted member has 15 days to choose between (a) and (b). If the non-diluted member does not make an election pursuant to the above within 60 days, the diluted member may choose (a) or (b) above. If no election is made by the diluted member, option (a) is deemed to have been elected. This clause in the Joint Venture Transaction constitutes contingent redeemable equity as outlined in Accounting Series Release No. 268 (“ASR 268”) and has been classified as temporary equity. On initial recognition the amount of the temporary equity is calculated using the guidance that specifies that the initial measurement of redeemable instruments should be the carrying value. The amount allocated to temporary equity and the permanent equity on initial recognition is shown below. Temporary equity represents the amount of redeemable equity within Gauss’ ownership interest in the net assets of GQM LLC. The remaining 60% of their interest is considered permanent equity as it is not redeemable. September 15, 2014 Net assets, GQM LLC before Joint Venture Transaction $ 16,973,184 Investment by Gauss 110,000,000 Net assets, GQM LLC after Joint Venture Transaction 126,973,184 Gauss’ ownership percentage 50 % Net assets of GQM LLC attributable to Gauss $ 63,486,592 Allocation of non-controlling interest between permanent equity and temporary equity: Permanent non-controlling interest (60% of total non-controlling interest) $ 38,091,955 Temporary non-controlling interest (40% of total non-controlling interest) $ 25,394,637 Subsequent to the initial transaction, the carrying value of the non-controlling interest will be adjusted for net income and loss, distributions and contributions pursuant to ASC 810-10 based on the same percentage allocation used to calculate the initial book value of temporary equity. September 30, 2015 December 31, 2014 Net and comprehensive loss in GQM LLC $ (2,556,001 ) $ (2,804,957 ) Non-controlling interest percentage 50 % 50 % Net and comprehensive loss attributable to non-controlling interest $ (1,278,001 ) $ (1,402,479 ) Net and comprehensive loss attributable to permanent non-controlling interest $ (766,801 ) $ (841,487 ) Net and comprehensive loss attributable to temporary non-controlling interest $ (511,200 ) $ (560,992 ) Permanent Non- Temporary Non- Carrying value of non-controlling interest, December 31, 2014 $ 34,250,468 $ 22,833,645 Capital contribution 7,500,000 5,000,000 Net and comprehensive loss for the period (766,801 ) (511,200 ) Carrying value of non-controlling interest , September 30, 2015 $ 40,983,667 $ 27,322,445 Permanent Non- Temporary Non- Carrying value of non-controlling interest, September 15, 2014 $ 38,091,955 $ 25,394,637 Distributions to non-controlling interest (3,000,000 ) (2,000,000 ) Net and comprehensive loss for the period (841,487 ) (560,992 ) Carrying value of non-controlling interest , December 31, 2014 $ 34,250,468 $ 22,833,645 Dilution of Interest in Subsidiary As a result of the Joint Venture Transaction, the Company’s interest in GQM LLC was diluted from 100% to 50% and ordinarily, the Company would recognize a charge on dilution. However, since the transaction was with a related party and the Company retained control, the excess has not been recognized in net income but rather has been recorded in equity as an increase to additional paid in capital based on guidance provided in ASC 810-10-55-4D and -4E. September 15, 2014 Investment by Gauss $ 110,000,000 Less: Initial carrying value of permanent equity (38,091,955 ) Initial carrying value of temporary equity (25,394,637 ) Effect of dilution of subsidiary recorded to APIC $ 46,513,408 Management Agreement GQM LLC is managed by a board of managers comprising an equal number of representatives of each of Gauss and GQ Holdings. The initial officers of GQM LLC were H. Lutz Klingmann as Chief Executive Officer, and Andrée St-Germain as Chief Financial Officer. On August 10, 2015, Robert C. Walish Jr. was appointed to replace Mr. Klingmann as Chief Executive Officer of GQM LLC. Bryan A. Coates was appointed to the GQM LLC Board of Managers as a nominee of the Company, replacing Mr. Klingmann. As long as a member of the Clay family holds greater that 25% of the Company, the Clay Group is entitled to appoint one of the Company’s representatives to the GQM LLC board of managers. Capital Contribution Agreement Pursuant to the Joint Venture Transaction, GQ Holdings’ made a single capital contribution to GQM LLC of $12.5 million on June 15, 2015. Gauss funded an amount equal to GQM Holdings’ capital contribution to GQM LLC, and the aggregate amount of $25 million is anticipated to provide GQM LLC with the necessary funds to fully develop the Project. Both partners will maintain their 50% ownership of the Project. Standby Commitment Golden Queen also entered into a backstop guarantee agreement with Gauss (the “Backstop Agreement”) whereby, if the Company conducted a rights offering, Gauss agreed to purchase, upon the terms set forth in the Backstop Agreement, any common shares which had not been acquired pursuant to the exercise of rights under the Rights Offering at a purchase price to be determined but not to exceed $1.10 per common share, up to a maximum amount of $45 million in the aggregate. In consideration for entering into the Backstop Agreement, on closing of the Joint Venture, the Company paid Leucadia and Auvergne a standby guarantee fee of $2,250,000, of which $731,250 was paid to Auvergne. The Transaction Agreement and Backstop Agreement contemplated that the Company would file a registration statement in connection with the rights offering by October 15, 2014. The Company decided not to proceed with a rights offering, and as a result the standby commitment has expired.

Supplementary Disclosures of Ca

Supplementary Disclosures of Cash Flow Information	9 Months Ended
	Sep. 30, 2015
Supplemental Cash Flow Elements [Abstract]
Cash Flow, Supplemental Disclosures [Text Block]	9. Supplementary Disclosures of Cash Flow Information September 30, 2015 September 30, 2014 Cash paid during period for: Interest $ 1,070,664 $ 395,787 Income taxes $ - $ - Non-cash financing and investing activities: Stock-based compensation $ 155,428 $ 279,917 Common shares issued for mineral property $ - $ 24,480 Mineral property acquired through issuance of debt $ 12,088,470 $ - Mineral property expenditures included in accounts payable $ 4,117,646 $ 1,000,991 Non-cash interest cost capitalized to mineral property interests $ 2,509,899 $ 1,829,540 Non-cash amortization of discount and interest expense $ 2,863,396 $ 1,163,543

Earnings (Loss) Per Share

Earnings (Loss) Per Share	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	10. Earnings (Loss) Per Share Three Months Three Months Nine Months Nine Months Ended Ended Ended Ended September September September September 30, 2015 30, 2014 30, 2015 30, 2014 Numerator: Net income (loss) – numerator for basic EPS $ (1,924,167) $ (1,811,843) $ (4,739,618) $ (10,012,336) Numerator for diluted EPS $ (1,924,167) $ (1,811,843) $ (4,739,618) $ (10,012,336) Three Months Three Months Nine Months Nine Months Ended Ended Ended Ended September 30, September 30, September 30, September 30, 2015 2014 2015 2014 Denominator: Denominator for basic EPS 99,928,683 99,778,683 99,881,430 99,554,864 Denominator for diluted EPS 99,928,683 99,778,683 99,881,430 99,554,864 Basic earnings(loss) per share $ (0.02) $ (0.02) $ (0.05) $ (0.10) Diluted loss per share $ (0.02) $ (0.02) $ (0.05) $ (0.10) For the three and nine month periods ended September 30, 2015 and 2014, 1,176,667 750,000 For the three and nine months ended September 30, 2015, 10,000,000 10,000,000 For the three and nine months ended September 30, 2014, the convertible debentures were not included above as their impact would be anti-dilutive. The Company repaid the convertible debentures in July of 2015.

Loans Payable

Loans Payable	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	11. Loans Payable During the three and nine months ended September 30, 2015, the Company acquired seven and fourteen (Three and nine months ended September 30, 2014 – Nil and Nil) pieces of mining equipment from Komatsu through financing agreements. As at September 30, 2015 and December 31, 2014, the financing agreement balances are as follows September 30, December 31, Balance, beginning of period $ 913,132 $ - Additions 15,523,198 1,106,521 Payments (3,434,728) (193,389) Balance, end of period 13,001,602 $ 913,132 The terms of the financing agreements are as follows: September 30, December 31, Total acquisition costs $ 16,629,719 $ 1,106,521 Interest rates 0.00% - 4.24% 1.80% - 2.99% Monthly payments $4,669 - $33,906 $5,268 - $15,109 Average remaining life (Years) 3.61 3.89 Short-term portion 3,323,700 222,839 Long-term portion $ 9,677,902 $ 690,293 For the three and nine months ended September 30, 2015, the Company made total down payments of $ 1,606,452 2,525,921 10 Year Principal Payments 2015 $ 819,671 2016 $ 3,353,953 2017 $ 3,477,885 2018 $ 3,591,522 2019 $ 1,758,571

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	12. Financial Instruments Fair Value Measurements All financial assets and financial liabilities are recorded at fair value on initial recognition. Transaction costs are expensed when they are incurred, unless they are directly attributable to the acquisition of qualifying assets, in which case they are added to the costs of those assets until such time as the assets are substantially ready for their intended use or sale. Level 1 Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; Level 3 Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). September 30, 2015 Total Level 1 Level 2 Level 3 Liabilities: Warrants (Note 8(iv)) $ 3,964,164 $ - $ 3,964,164 $ - $ 3,964,164 $ - $ 3,964,164 $ - December 31, 2014 Total Level 1 Level 2 Level 3 Liabilities: Derivative Liability (Note 8(ii)) $ 1,829,770 $ - $ 1,829,770 $ - $ 1,829,770 $ - $ 1,829,770 $ - Under fair value accounting, assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The fair value measurement of the financial instruments above use observable inputs in option price models such as the binomial and the black-scholes valuation models.

General and Administrative Expe

General and Administrative Expenses	9 Months Ended
	Sep. 30, 2015
General and Administrative Expense [Abstract]
Other Operating Income and Expense [Text Block]	13. General and Administrative Expenses Three Months Three Months Nine Months Nine Months Ended Ended Ended Ended September 30, September 30, September September 2015 2014 30, 2015 30, 2014 Audit & Accounting $ 97,607 $ 187,576 $ 372,975 $ 452,097 Legal 85,590 285,836 700,912 1,214,603 Consulting fees - 42,417 201,312 156,166 Corporate salary 409,213 399,698 1,164,061 787,453 Corporate expense 85,364 39,418 172,283 677,081 Office 306,499 207,143 896,752 581,501 Insurance 81,613 36,706 217,515 78,614 Regulatory and licensing 34,103 48,126 145,057 119,583 Environmental matters 27,794 6,751 84,514 23,844 Foreign exchange (319,600) (300,989) (786,688) (279,457) Stock-based compensation 155,203 87,769 155,203 279,917 Pre-production costs (322,359) - (3,839) - Public relations & promotion 31,711 78,765 83,428 175,033 Total $ 672,738 $ 1,119,216 $ 3,403,486 $ 4,266,435

Comparative Figures

Comparative Figures	9 Months Ended
	Sep. 30, 2015
Restatement of Prior Year Income [Abstract]
Restatement Of Prior Year Income [Text Block]	Comparative Figures Certain comparative figures have been reclassified to conform to the financial statement presentation adopted for the current year. The reclassifications had not impact on the net loss, deficit accumulated or the cash flows as previously reported.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	15. Subsequent Events Subsequent to September 30, 2015, GQM LLC took possession of two haul trucks and a water truck, valued at $4.0 million. The Company made total payments, tax and a 10% down payment, of $0.7 million. The remaining $3.3 million will be financed over 48 months at an interest rate of 3.90% for the two haul trucks and 0.99% for the water truck. Subsequent to September 30, 2015, GQM LLC also acquired a blasthole drill valued at $1.1 million. A down payment of $0.2 million was made with the remaining amount being financed over 36 months at a rate of 4.40%. The loan agreement has been guaranteed by Golden Queen. On October 1 st st

Business Description and Acco23

Business Description and Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Nature of Business 50 The Company consolidates all entities in which it can vote a majority of the outstanding voting stock. In addition, it consolidates entities which meet the definition of a variable interest entity for which it is the primary beneficiary. The primary beneficiary is the party who has the power to direct the activities of a variable interest entity that most significantly impact the entity’s economic performance and who has an obligation to absorb losses of the entity or a right to receive benefits from the entity that could potentially be significant to the entity. We consider special allocations of cash flows and preferences, if any, to determine amounts allocable to non-controlling interests. All intercompany transactions and balances are eliminated in consolidation. These condensed consolidated interim financial statements include the accounts of Golden Queen, a British Columbia corporation, its wholly-owned subsidiaries, GQM Canada, GQM Holdings, a US (State of California) corporation, and GQM LLC, a limited liability company in which Golden Queen has a 50 Generally Accepted Accounting Principles (“GAAP”) The condensed consolidated interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States.
Cash and Cash Equivalents, Policy [Policy Text Block]	For purposes of balance sheet classification and the statements of cash flows, the Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. The Company places its cash and cash equivalents with high quality financial institutions. At times, such cash deposits may be in excess of Federal Deposit Insurance Corporation insurance limits. To date, the Company has not experienced a loss or lack of access to its cash and cash equivalents. However, no assurance can be provided that access to the Company’s cash and cash equivalents will not be impacted by adverse economic conditions in the financial markets.
Property, Plant and Equipment, Policy [Policy Text Block]	Property Property is stated at the lower of cost or net realizable value less accumulated depreciation. Rental properties 30 Land Not depreciated The Company has instituted a policy that all property and equipment, not related to the development of the mine, acquired for an amount over $ 3,000
Inventory, Policy [Policy Text Block]	Metal and Other Inventory Inventories include stock piles, in-process inventory, doré, and operating materials and supplies. The classification of inventory is determined by the stage at which the ore is in the production process. All inventories are stated at the lower of cost or market, with cost being determined using a weighted average cost method. Dore inventory includes product at the mine site. Dore inventory costs include direct labor, materials, depreciation, depletion and amortization as well as overhead costs relating to mining activities.
Oil and Gas Properties Policy [Policy Text Block]	Costs related to the development of our mineral reserves are capitalized when it has been determined an ore body can be economically developed. An ore body is determined to be economically minable based on proven and probable reserves and when appropriate permits are in place. Major mine development expenditures are capitalized, including primary development costs such as costs of building access roads, heap leach pads, processing facilities, and infrastructure development. The Company also capitalizes additional development expenditures that are directly related to the development of the mine. Drilling and related costs are classified as additional development expenditures, are charged to operations as incurred, or capitalized, based on the following criteria: • Whether or not the costs are incurred to further define mineralization at and adjacent to existing reserve areas or intended to assist with mine planning within a reserve area; • Whether or not the drilling costs relate to an ore body that has been determined to be commercially mineable, and a decision has been made to put the ore body into commercial production; and • Whether or not at the time that the cost is incurred, the expenditure: (a) embodies a probable future benefit that involves a capacity, singly or in combination, with other assets to contribute directly or indirectly to future net cash inflows, (b) we can obtain the benefit and control others’ access to it, and (c) the transaction or event giving rise to our right to or control of the benefit has already occurred. If all of these criteria are met, drilling and related costs are capitalized. Drilling costs not meeting all of these criteria are expensed as incurred. The following factors are considered in determining whether or not the criteria listed above have been met, and capitalization of drilling costs is appropriate: • Completion of a favourable economic study and mine plan for the ore body targeted; • Authorization of development of the ore body by management and/or the Board of Directors; and • All permitting and/or contractual requirements necessary for us to have the right to or control of the future benefit from the targeted ore body have been met. Once production has commenced, capitalized costs will be depleted using the units-of-production method over the estimated life of the proven and probable reserves. If mineral properties are subsequently abandoned or impaired, any capitalized costs will be charged to the Consolidated Statements of Income (Loss) and Comprehensive Income (Loss) for that period. We assess the carrying cost of our mineral properties for impairment whenever information or circumstances indicate the potential for impairment. Such evaluations compare estimated future net cash flows with our carrying costs and future obligations on an undiscounted basis. If it is determined that the future undiscounted cash flows are less than the carrying value of the property, a write down to the estimated fair value is charged to the Consolidated Statements of Income (Loss) and Comprehensive Income (Loss) for the period. Where estimates of future net cash flows are not available and where other conditions suggest impairment, management assesses if the carrying value can be recovered.
Capitalization of Internal Costs, Policy [Policy Text Block]	Capitalized Interest For significant exploration and development projects, interest is capitalized as part of the historical cost of developing and constructing assets in accordance with ASC 835-20 ("capitalization of interest"). Interest is capitalized until the asset is ready for service. Capitalized interest is determined by multiplying the Company’s weighted-average borrowing cost on general debt by the average amount of qualifying costs incurred. Once an asset subject to interest capitalization is completed and placed in service, the associated capitalized interest is expensed through depletion or impairment. See Note 8(vi) - Amortization of Discount and Interest Expense.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Valuation of Long-lived Assets Accounting standards require recognition of impairment of long-lived assets in the event the carrying value of such assets may not be recoverable. It requires that those long-lived assets to be disposed of by sale are to be measured at the lower of carrying amount or fair value less cost of sale whether or not reported in continuing operations or in discontinued operations. In accordance with the provisions of the accounting standard 360-10-35, the Company reviews the carrying value of its mineral properties on a regular basis. Estimated undiscounted future cash flows from the mineral properties are compared with the current carrying value in order to determine if impairment exists. Reductions to the carrying value, if necessary, are recorded to the extent the net book value of the property exceeds the estimate of future discounted cash flows or liquidation value.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Currency Translation The Company’s functional and reporting currency, the US dollar, is the primary economic currency. Assets and liabilities in foreign currencies are generally translated into US dollars at the exchange rate on the balance sheet date. Revenues and expenses are translated at exchange rates on the date of the transaction. Where amounts denominated in a foreign currency are converted into US dollars by remittance or repayment, the realized exchange differences are included in other income. The exchange rates prevailing at September 30, 2015 and December 31, 2014 were $ 1.33 1.16 1.26 1.10
Earnings Per Share, Policy [Policy Text Block]	Earnings (Loss) Per Share The Company computes and discloses earnings (loss) per share in accordance with ASC 260, “Earnings per Share”, which requires dual presentation of basic earnings (loss) per share and diluted earnings (loss) per share on the face of all income statements presented for all entities with complex capital structures. Basic earnings (loss) per share is computed as net income (loss) attributed to the Company divided by the weighted average number of common shares outstanding for the period. Diluted earnings (loss) per share reflects the potential dilution that could occur from common shares issuable through stock options, warrants and convertible instruments. Net income attributable to any non-controlling interest is not included in the calculation of the basic and diluted earnings (loss) per share.
Asset Retirement Obligations, Policy [Policy Text Block]	Asset Retirement Obligations The timing of the actual environmental remediation expenditures is dependent on a number of factors such as the life and nature of the asset, the operating license conditions and the environment in which the mine operates. Reclamation provisions are measured at the expected value of future cash flows discounted to their present value using a risk-free interest rate. AROs are adjusted each period to reflect the passage of time (accretion). Accretion expense is recorded in cost of sales each period. Upon settlement of an ARO, the Company records a gain or loss if the actual cost differs from the carrying amount of the ARO. Settlement gains/losses are recorded in the consolidated statements of income (loss). Expected ARO is updated to reflect changes in facts and circumstances. The principal factors that can cause expected the ARO to change are the construction of new processing facilities, changes in the quantities of material in proven and probable mineral reserves and a corresponding change in the life-of-mine plan, changing ore characteristics that impact required environmental protection measures and related costs, changes in water quality that impact the extent of water treatment required and changes in laws and regulations governing the protection of the environment. Each reporting period, provisions for AROs are re-measured to reflect any changes to significant assumptions, including the amount and timing of expected cash flows and risk-free interest rates. Changes to the reclamation provision resulting from changes in estimate are added to or deducted from the cost of the related asset, except where the reduction of the reclamation provision exceeds the carrying value of the related assets in which case the asset is reduced to nil and the remaining adjustment is recognized in the consolidated statements of income (loss).
Use of Estimates, Policy [Policy Text Block]	Estimates The preparation of financial statements in conformity with GAAP 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 the reported amounts of revenues and expenses during the reporting period. Significant estimates and judgements have been made by Management in several areas including the accounting for the joint venture transaction and determination of the temporary and permanent non-controlling interest (Note 8(vii)), the recoverability of mineral properties expenditures (Note 4), estimates of recoverability of metals within the stock pile inventory, estimates of total tonnage mined and placed on the stock pile inventory, asset retirement obligation (Note 6), warrant liability (Note 8(iv)) and convertible debenture (Note 8(ii)). Actual results could differ from those estimates.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments The carrying amounts reported in the balance sheets for cash, receivables, accounts payable and accrued liabilities, interest payable, closing fee payable and reclamation financial assurance approximate fair values because of the immediate or short-term maturity of these non-level 3 financial instruments. The fair value of the short-term and long-term loans payable approximate their carrying values as the interest rates are based on the market rates as they were initiated during the quarter and the previous three quarters. The market rates have remained steady for the loans payable during the past four quarters. The carrying value of the short and long term portions of the notes payable approximates their carrying value and have been estimated based on discounted cash flows using interest rates being offered for similar debt instruments. The carrying amount of the notes payable are being recorded at amortized cost using the effective interest rate method. As at September 30, 2015, the fair value of the convertible debt and the notes payable were estimated using a discounted cash flow analysis based on an interest rate for a similar type of instrument without a conversion feature was $Nil (December 31, 2014: $ 7,972,993 30,564,497
Income Tax, Policy [Policy Text Block]	Income Taxes The Company follows the asset and liability method of accounting for income taxes whereby the deferred tax assets and liabilities are recognized for the future tax consequences of differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. If it is determined that the realization of the future tax benefit is not more likely than not, the Company establishes a valuation allowance.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock Option Plan The Company’s current stock option plan (the “Plan”) was adopted by the Company in 2013 and approved by shareholders of the Company in 2013. The Plan provides a fixed number of 7,200,000 1,270,000 750,000
Compensation Related Costs, Policy [Policy Text Block]	Stock-based Compensation Compensation costs are charged to the consolidated statements of income (loss) and comprehensive income (loss). Compensation costs for employees are amortized over the period from the grant date to the date the options vest. Compensation expense for non-employees is recognized immediately for past services and pro-rata for future services over the service provision period. We account for stock-based compensation awards granted to non-employees in accordance with FASB ASC Topic 505-50, Equity-Based Payments to Non-Employees, or The Company uses the Black-Scholes option valuation model to calculate the fair value of stock options at the date of grant. Option pricing models require the input of highly subjective assumptions, including the expected price volatility. Changes in these assumptions can materially affect the fair value estimate.
Derivatives, Policy [Policy Text Block]	Derivative Financial Instruments The Company reviews the terms of its equity instruments and other financing arrangements to determine whether or not there are embedded derivative instruments that are required to be accounted for separately as a derivative financial instrument. Also, in connection with the issuance of financing instruments, the Company may issue freestanding options or warrants that may, depending on their terms, be accounted for as derivative instrument liabilities, rather than as equity. The Company may also issue options or warrants to non-employees in connection with consulting or other services. Derivative financial instruments are measured at their fair value. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to profit or loss. For simple warrant-based derivative financial instruments, the Company uses the Black-Scholes option pricing model to estimate fair value of the derivative instruments. For more complex derivative financial instruments, including warrants that do not have a fixed exercise price, the Company uses acceptable pricing models to estimate fair value of the derivative instrument. The classification of derivative instruments, including whether or not such instruments should be recorded as liabilities or as equity, is reassessed at the end of each reporting period. If reclassification is required, the fair value of the derivative instrument, as of the determination date, is reclassified. Any previous charges or credits to income for changes in the fair value of the derivative instrument are not reversed. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Policies (i) Effective August 2014, FASB issued Accounting Standards update (“ASU”) 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40 –Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. The update essentially requires management of all entities, for annual and interim periods, to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date the financial statements are issued. If conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, but the substantial doubt is alleviated as a result of consideration of management’s plans, the entity should disclose information that enables users of the financial statements to understand all of the following: 1. Principal conditions or events that raised substantial doubt about the entity’s ability to continue as a going concern (before consideration of management’s plans). 2. Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations. 3. Management’s plans that alleviated substantial doubt about the entity’s ability to continue as a going concern. If conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, and substantial doubt is not alleviated after consideration of management’s plans, an entity should include a statement in the footnotes indicating that there is substantial doubt about the entity’s ability to continue as a going concern 1. Principal conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. 2. Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations. 3. Management’s plans that are intended to mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. This update will come into effect for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. The Company is assessing the impact of this standard. (ii) In February, 2015, the FASB issued ASU 2015-02, Consolidation (Topic 810) – Amendments to the Consolidation Analysis · Placing more emphasis on risk of loss when determining a controlling financial interest. A reporting organization may no longer have to consolidate a legal entity in certain circumstances based solely on its fee arrangement, when certain criteria are met. · Reducing the frequency of the application of related-party guidance when determining a controlling financial interest in a variable interest entity (VIE). · Changing consolidation conclusions for public and private companies in several industries that typically make use of limited partnerships or VIEs. The ASU will be effective for periods beginning after December 15, 2015, for public companies. Early adoption is permitted, including adoption in an interim period. The Company is assessing the impact of this standard. (iii) In April, 2015, FASB issued ASU 2015-03, Interest – Imputation of Interest (Subtopic 835-30) which focuses on simplifying the presentation of debt issuance costs, the amendments in this update require that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected by the amendments in this update. The ASU will be effective for periods beginning after December 15, 2015, for public companies. Early adoption is permitted, including adoption in an interim period. The Company is assessing the impact of this standard. (iv) In July 2015, FASB issued ASU 2015-11, Inventory – Simplifying the Measurement of Inventory (Topic 330) which focuses on simplifying the guidance on subsequent measurement of inventory. Currently, the guidance requires an entity to measure inventory at the lower of cost or market. Market could be replacement cost, net realizable value, or net realizable value less an approximately normal profit margin. The ASU now updated the measurement to lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The ASU will be effective for periods beginning after December 15, 2016, for public companies. Early adoption is permitted, including adoption in an interim period. The Company has assessed the impact of this new standard and will adopt the new standard effective October 1, 2015.

Business Description and Acco24

Business Description and Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Property Plant And Equipment Useful Lives [Table Text Block]	Depreciation is provided by the straight-line method over the estimated service lives of the respective assets, which range from 0 to 30 years, as follows: Rental properties 30 Land Not depreciated

Property (Tables)

Property (Tables)	9 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property consists of: September 30, 2015 December 31, 2014 Land $ 109,600 $ 109,600 Rental properties 324,566 324,566 Property, cost 434,166 434,166 Less accumulated depreciation (204,696) (182,699) Property, net $ 229,470 $ 251,467

Inventory (Tables)

Inventory (Tables)	9 Months Ended
	Sep. 30, 2015
Inventory, Net [Abstract]
Schedule of Inventory, Current [Table Text Block]	September 30, 2015 December 31, 2014 Stock pile inventory $ 182,865 $ -

Mineral Property Interests (Tab

Mineral Property Interests (Tables)	9 Months Ended
	Sep. 30, 2015
Mineral Industries Disclosures [Abstract]
Capitalized Costs Relating to Oil and Gas Producing Activities Disclosure [Table Text Block]	Components of capitalized costs related to the mineral properties as of September 30, 2015 and December 31, 2014 are as follows: September 30, 2015 December 31, 2014 Mineral property interest, land and claims $ 3,893,287 $ 3,299,319 Deferred mine development costs 102,572,677 31,020,717 Asset retirement costs 550,807 272,567 Capitalized interest 4,921,914 2,412,015 Capitalized depreciation 909,526 133,516 Balance, end of the period $ 112,848,211 $ 37,138,134

Share Capital (Tables)

Share Capital (Tables)	9 Months Ended
	Sep. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	The fair value of stock options granted as above is calculated using the following weighted average assumptions: 2015 2014 Expected life years 5.00 - Interest rate 0.75 % - Volatility 76.83 % - Dividend yield 0.00 % - Grant date fair value $ 0.326 -
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	The following table summarizes information about stock options outstanding and exercisable at September 30, 2015: Remaining Expiry Number Number Contractual Life Exercise Date Outstanding Exercisable (Years) Price November 11, 2015 200,000 200,000 0.12 $ 1.16 June 3, 2018 50,000 50,000 2.68 $ 1.16 September 3, 2018 150,000 150,000 2.93 $ 1.59 September 18, 2018 300,000 300,000 2.97 $ 1.26 September 8, 2020 570,000 476,667 4.95 $ 0.58 Balance, September 30, 2015 1,270,000 1,176,667
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable [Table Text Block]	During the nine months ended September 30, 2015, the Company granted 10,000,000 in connection with a financing. See Note 8(iv), for accounting treatment. September 30, 2015 December 31, 2014 Balance, beginning of the period $ - $ - Issued 10,000,000 - Balance, end of the period $ 10,000,000 $ - Weighted Average Remaining Expiry Number Contractual Life Exercise Date Outstanding (Years) Price June 8, 2020 10,000,000 4.69 $ 0.95
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	The following is a summary of stock option activity during the nine months ended September 30, 2015 and September 30, 2014: Weighted Average Exercise Price Shares per Share Options outstanding, December 31, 2013 1,380,000 $ 0.87 Options exercised (530,000) $ 0.21 Option outstanding, September 30, 2014 850,000 $ 1.27 Options exercisable, September 30, 2014 750,000 $ 1.29 Options forfeited (100,000) $ 1.16 Option outstanding and exercisable, December 31, 2014 750,000 $ 1.29 Options expired (50,000) $ 1.22 Options issued 570,000 $ 0.58 Options outstanding, September 30, 2015 1,270,000 $ 0.97 Options exercisable, September 30, 2015 1,176,667 $ 1.01

Asset Retirement Obligations (T

Asset Retirement Obligations (Tables)	9 Months Ended
	Sep. 30, 2015
Asset Retirement Obligation Disclosure [Abstract]
Schedule of Change in Asset Retirement Obligation [Table Text Block]	The following is a summary of asset retirement obligations: September 30, 2015 December 31, 2014 Balance, beginning of the period $ 624,142 $ 552,250 Changes in cash flow estimates 278,240 71,892 Balance, end of the period $ 902,382 $ 624,142

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2015
Debt Conversion [Line Items]
Schedule of Debt [Table Text Block]	As such, as of September 30, 2015, no accrual has been made for the potential costs related to the registration rights. September 30, 2015 December 31, 2014 Balance, beginning of the period $ 13,881,305 $ - Fair value at inception of June Loan 33,497,277 22,500,000 Repayment of loans (2,500,000 ) (7,500,000 ) Amortization of closing and legal fees 967,156 - Amortization of discount on the June Loan 743,866 Extinguishment of the December Loan (12,500,000 ) Loss on extinguishment of debt 151,539 Capitalized closing fee and legal fees - (1,118,695 ) Balance, end of the period $ 34,241,143 $ 13,881,305
Schedule Of Amortization Of Discounts And Interest On Loans And Convertible Debentures [Table Text Block]	The following table summarizes the amortization of discounts and interest on loans and convertible debentures: . Three Months Three Months Nine Months Nine Months Interest expense related to the convertible debentures $ 14,321 $ 45,543 $ 94,907 $ 137,059 Interest expense related to the January 2014 loans - 126,027 - 867,123 Interest expense related to the December 2014 loans - - 547,945 - Interest expense related to the June 2015 loans 937,500 - 1,166,667 - Interest expense related to Komatsu Financial loans 91,301 - 135,859 - Amortization of debt discount on the convertible debentures 262,203 665,676 1,852,754 1,779,294 Interest on Gauss advance - 209,607 - 209,607 Amortization of the December 2014 loan closing fees - - 967,155 - Amortization of the June 2015 loan discount 600,797 - 743,866 - Amortization of discount and interest on loan and convertible debentures $ 1,906,122 $ 1,046,853 $ 5,509,153 $ 2,993,083
Schedule Of Amortization Of Discount And Interest Expense [Table Text Block]	The Company capitalizes a portion of the interest expense as it relates to funds borrowed to complete development activities at the Project site. Three Months Three Months Nine Months Nine Months Amortization of discounts and interest on loan, advance and convertible debenture $ 1,906,122 $ 1,046,853 $ 5,509,153 $ 2,993,083 Less: Interest costs capitalized (924,732 ) (838,727 ) (2,509,899 ) (1,829,540 ) Amortization of discounts and interest expensed $ 981,390 $ 208,126 $ 2,999,254 $ 1,163,543
Schedule of Variable Interest Entities [Table Text Block]	The net assets of GQM LLC as of September 30, 2015 and December 31, 2014 are as follows: September 30, 2015 December 31, 2014 Assets, GQM LLC $ 155,104,439 $ 118,937,371 Liabilities, GQM LLC (18,492,213 ) (4,769,144 ) Net assets, GQM LLC $ 136,612,226 $ 114,168,227
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Table Text Block]	The remaining 60% of their interest is considered permanent equity as it is not redeemable. September 15, 2014 Net assets, GQM LLC before Joint Venture Transaction $ 16,973,184 Investment by Gauss 110,000,000 Net assets, GQM LLC after Joint Venture Transaction 126,973,184 Gauss’ ownership percentage 50 % Net assets of GQM LLC attributable to Gauss $ 63,486,592 Allocation of non-controlling interest between permanent equity and temporary equity: Permanent non-controlling interest (60% of total non-controlling interest) $ 38,091,955 Temporary non-controlling interest (40% of total non-controlling interest) $ 25,394,637
ScheduleOfComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest [Table Text Block]	Subsequent to the initial transaction, the carrying value of the non-controlling interest will be adjusted for net income and loss, distributions and contributions pursuant to ASC 810-10 based on the same percentage allocation used to calculate the initial book value of temporary equity. September 30, 2015 December 31, 2014 Net and comprehensive loss in GQM LLC $ (2,556,001 ) $ (2,804,957 ) Non-controlling interest percentage 50 % 50 % Net and comprehensive loss attributable to non-controlling interest $ (1,278,001 ) $ (1,402,479 ) Net and comprehensive loss attributable to permanent non-controlling interest $ (766,801 ) $ (841,487 ) Net and comprehensive loss attributable to temporary non-controlling interest $ (511,200 ) $ (560,992 )
Schedule Of Non-controlling Interest [Table Text Block]	Permanent Non- Temporary Non- Carrying value of non-controlling interest, December 31, 2014 $ 34,250,468 $ 22,833,645 Capital contribution 7,500,000 5,000,000 Net and comprehensive loss for the period (766,801 ) (511,200 ) Carrying value of non-controlling interest , September 30, 2015 $ 40,983,667 $ 27,322,445 Permanent Non- Temporary Non- Carrying value of non-controlling interest, September 15, 2014 $ 38,091,955 $ 25,394,637 Distributions to non-controlling interest (3,000,000 ) (2,000,000 ) Net and comprehensive loss for the period (841,487 ) (560,992 ) Carrying value of non-controlling interest , December 31, 2014 $ 34,250,468 $ 22,833,645
Schedule Of Dilution Of Interest In Subsidiary [Table Text Block]	However, since the transaction was with a related party and the Company retained control, the excess has not been recognized in net income but rather has been recorded in equity as an increase to additional paid in based on guidance provided in ASC 810-10-55-4D and -4E. September 15, 2014 Investment by Gauss $ 110,000,000 Less: Initial carrying value of permanent equity (38,091,955 ) Initial carrying value of temporary equity (25,394,637 ) Effect of dilution of subsidiary recorded to APIC $ 46,513,408
Share Purchase Warrants [Member]
Debt Conversion [Line Items]
Schedule of Derivative Liabilities at Fair Value [Table Text Block]	The change in the derivative share purchase warrants is as follows: September 30, 2015 December 31, 2014 Balance, beginning of the period $ - $ - Fair value at inception 4,002,723 - Change in fair value (38,559 ) - Balance, end of the period $ 3,964,164 $ -
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	The derivative liability was calculated using an acceptable option pricing valuation model with the following assumptions: 2015 2014 Risk-free interest rate 0.81% - 1.02% - Expected life of derivative liability 4.69 - 5 years - Expected volatility 72.29% - 74.29% - Dividend rate 0.00% -
Convertible Debentures [Member]
Debt Conversion [Line Items]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Table Text Block]	The derivative liability was calculated using an acceptable option pricing valuation model with the following assumptions: 2015 2014 Risk-free interest rate 0.49% - 0.50% 1.00% - 1.09% Expected life of derivative liability 0.07 - 0.32 years 0.57 - 1.32 years Expected volatility 49.36% - 77.00% 73.03% - 98.21% Dividend rate 0.00% 0.00%
Schedule of Derivative Liabilities at Fair Value [Table Text Block]	The changes in the derivative liability related to the conversion feature are as follows: September 30, 2015 December 31, 2014 Balance, beginning of the period $ 1,829,770 $ 2,833,987 Change in fair value of derivative liability including foreign exchange (1,829,770 ) (1,004,217 ) Balance, end of the period $ - $ 1,829,770
Convertible Debt [Table Text Block]	The change in the convertible debentures is as follows: September 30, 2015 December 31, 2014 Balance, beginning of the period $ 6,649,967 $ 4,642,620 Discounted convertible debentures - - Amortization of discount 1,852,754 2,510,611 Foreign exchange (827,721 ) (503,264 ) Repayment of the convertible debenture (7,675,000 ) Balance, end of the period $ - $ 6,649,967

Supplementary Disclosures of 31

Supplementary Disclosures of Cash Flow Information (Tables)	9 Months Ended
	Sep. 30, 2015
Supplemental Cash Flow Elements [Abstract]
Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]	September 30, 2015 September 30, 2014 Cash paid during period for: Interest $ 1,070,664 $ 395,787 Income taxes $ - $ - Non-cash financing and investing activities: Stock-based compensation $ 155,428 $ 279,917 Common shares issued for mineral property $ - $ 24,480 Mineral property acquired through issuance of debt $ 12,088,470 $ - Mineral property expenditures included in accounts payable $ 4,117,646 $ 1,000,991 Non-cash interest cost capitalized to mineral property interests $ 2,509,899 $ 1,829,540 Non-cash amortization of discount and interest expense $ 2,863,396 $ 1,163,543

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Three Months Nine Months Nine Months Ended Ended Ended Ended September September September September 30, 2015 30, 2014 30, 2015 30, 2014 Numerator: Net income (loss) – numerator for basic EPS $ (1,924,167) $ (1,811,843) $ (4,739,618) $ (10,012,336) Numerator for diluted EPS $ (1,924,167) $ (1,811,843) $ (4,739,618) $ (10,012,336) Three Months Three Months Nine Months Nine Months Ended Ended Ended Ended September 30, September 30, September 30, September 30, 2015 2014 2015 2014 Denominator: Denominator for basic EPS 99,928,683 99,778,683 99,881,430 99,554,864 Denominator for diluted EPS 99,928,683 99,778,683 99,881,430 99,554,864 Basic earnings(loss) per share $ (0.02) $ (0.02) $ (0.05) $ (0.10) Diluted loss per share $ (0.02) $ (0.02) $ (0.05) $ (0.10)

Loans Payable (Tables)

Loans Payable (Tables)	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Schedule Of Loans Payable [Table Text Block]	As at September 30, 2015 and December 31, 2014, the finance agreement balances are as follows September 30, December 31, Balance, beginning of period $ 913,132 $ - Additions 15,523,198 1,106,521 Payments (3,434,728) (193,389) Balance, end of period 13,001,602 $ 913,132
Schedule of Long-term Debt Instruments [Table Text Block]	September 30, December 31, Balance, beginning of period $ 913,132 $ - Additions 15,523,198 1,106,521 Payments (3,434,728) (193,389) Balance, end of period 13,001,602 $ 913,132 The terms of the financing agreements are as follows: September 30, December 31, Total acquisition costs $ 16,629,719 $ 1,106,521 Interest rates 0.00% - 4.24% 1.80% - 2.99% Monthly payments $4,669 - $33,906 $5,268 - $15,109 Average remaining life (Years) 3.61 3.89 Short-term portion 3,323,700 222,839 Long-term portion $ 9,677,902 $ 690,293
Schedule of Maturities of Long-term Debt [Table Text Block]	The following table outlines the principal payments to be made for the remaining 2015 fiscal year to the end of the 2019 fiscal year: Year Principal Payments 2015 $ 819,671 2016 $ 3,353,953 2017 $ 3,477,885 2018 $ 3,591,522 2019 $ 1,758,571

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value, by Balance Sheet Grouping [Table Text Block]	The three levels of the fair value hierarchy are as follows: Level 1 Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; Level 3 Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). September 30, 2015 Total Level 1 Level 2 Level 3 Liabilities: Warrants (Note 8(iv)) $ 3,964,164 $ - $ 3,964,164 $ - $ 3,964,164 $ - $ 3,964,164 $ - December 31, 2014 Total Level 1 Level 2 Level 3 Liabilities: Derivative Liability (Note 8(ii)) $ 1,829,770 $ - $ 1,829,770 $ - $ 1,829,770 $ - $ 1,829,770 $ -

General and Administrative Ex35

General and Administrative Expenses (Tables)	9 Months Ended
	Sep. 30, 2015
General and Administrative Expense [Abstract]
General and Administrative Expense [Table Text Block]	General and administrative expenses are broken down as follows: Three Months Three Months Nine Months Nine Months Ended Ended Ended Ended September 30, September 30, September September 2015 2014 30, 2015 30, 2014 Audit & Accounting $ 97,607 $ 187,576 $ 372,975 $ 452,097 Legal 85,590 285,836 700,912 1,214,603 Consulting fees - 42,417 201,312 156,166 Corporate salary 409,213 399,698 1,164,061 787,453 Corporate expense 85,364 39,418 172,283 677,081 Office 306,499 207,143 896,752 581,501 Insurance 81,613 36,706 217,515 78,614 Regulatory and licensing 34,103 48,126 145,057 119,583 Environmental matters 27,794 6,751 84,514 23,844 Foreign exchange (319,600) (300,989) (786,688) (279,457) Stock-based compensation 155,203 87,769 155,203 279,917 Pre-production costs (322,359) - (3,839) - Public relations & promotion 31,711 78,765 83,428 175,033 Total $ 672,738 $ 1,119,216 $ 3,403,486 $ 4,266,435

Business Description and Acco36

Business Description and Accounting Policies (Details)	9 Months Ended
	Sep. 30, 2015
Rental Properties [Mmeber]
Rental properties	30 years
Land [Member]
Land	Not depreciated

Business Description and Acco37

Business Description and Accounting Policies (Details Textual)	9 Months Ended	12 Months Ended
	Sep. 30, 2015USD ($)shares	Dec. 31, 2014USD ($)shares	Sep. 30, 2014shares	Sep. 15, 2014	Dec. 31, 2013shares
Average Rate Of Foreign Exchange Rate Translation	1.26	1.10
Noncontrolling Interest, Ownership Percentage by Parent				50.00%
Property, Plant and Equipment, Other, Gross | $	$ 3,000
Foreign Currency Exchange Rate, Translation	1.33	1.16
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning Balance	1,270,000
Convertible Debt, Fair Value Disclosures | $	$ 0	$ 7,972,993
Notes Payable, Fair Value Disclosure | $	$ 30,564,497	$ 0
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning Balance	1,270,000	750,000	850,000		1,380,000
Stock Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning Balance	7,200,000
Golden Queen Mining Holdings, Inc [Member]
Noncontrolling Interest, Ownership Percentage by Parent	50.00%			50.00%
Gauss LLC [Member]
Noncontrolling Interest, Ownership Percentage by Parent	50.00%	50.00%		50.00%

Basis of Presentation and Abi38

Basis of Presentation and Ability to Continue as a Going Concern (Details Textual) - USD ($)	Jun. 08, 2015	Sep. 30, 2015	Dec. 31, 2014	Sep. 15, 2014
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Working Capital		$ 43,333,362	$ 65,110,327
Retained Earnings (Accumulated Deficit), Total		(79,184,434)	$ (74,444,816)
Other Loans Payable, Long-term, Noncurrent		$ 37,500,000
Debt Instrument, Maturity Date	Dec. 8, 2016
Noncontrolling Interest, Ownership Percentage by Parent				50.00%
Golden Queen Mining Holdings, Inc [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent		50.00%		50.00%
Loans Payable [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Debt Instrument, Maturity Date		Dec. 8, 2016

Property (Details)

Property (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Land	$ 109,600	$ 109,600
Rental properties	324,566	324,566
Property, cost	434,166	434,166
Less accumulated depreciation	(204,696)	(182,699)
Property, net	$ 229,470	$ 251,467

Inventory (Details)

Inventory (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Inventory [Line Items]
Stock pile inventory	$ 182,865	$ 0

Mineral Property Interests (Det

Mineral Property Interests (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Capitalized Costs Relating to Oil and Gas Producing Activities, by Geographic Area [Line Items]
Mineral property interest, land and claims	$ 3,893,287	$ 3,299,319
Deferred mine development costs	102,572,677	31,020,717
Asset retirement costs	550,807	272,567
Capitalized interest	4,921,914	2,412,015
Capitalized depreciation	909,526	133,516
Balance, end of the period	$ 112,848,211	$ 37,138,134

Mineral Property Interests (D42

Mineral Property Interests (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Capitalized Costs Relating to Oil and Gas Producing Activities, by Geographic Area [Line Items]
Other Deferred Costs, Gross	$ 102,572,677		$ 102,572,677		$ 31,020,717
Property, Plant and Equipment, Additions	12,607,036	$ 701,921	19,268,052	$ 885,507
Depreciation, Total	448,278	$ 59,962	776,010	$ 81,062
Other Capitalized Property Plant and Equipment [Member]
Capitalized Costs Relating to Oil and Gas Producing Activities, by Geographic Area [Line Items]
Other Deferred Costs, Gross	$ 21,692,687		$ 21,692,687		$ 2,424,635

Share Capital (Details)

Share Capital (Details) - $ / shares	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Option outstanding,	1,270,000		1,270,000
Options exercisable	1,176,667		1,176,667
Weighted Average Exercise Price Per Share, Options exercised	$ 0.58		$ 0.58
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding,		850,000	750,000	1,380,000	1,380,000
Options exercised				(530,000)
Options forfeited		(100,000)
Options expired			(50,000)
Options issued			570,000
Option outstanding,	1,270,000	750,000	1,270,000	850,000	750,000
Options exercisable	1,176,667		1,176,667	750,000
Weighted Average Exercise Price Per Share, Options outstanding		$ 1.27	$ 1.29	$ 0.87	$ 0.87
Weighted Average Exercise Price Per Share, Options exercised				0.21
Weighted Average Exercise Price Per Share, Options forfeited		1.16
Weighted Average Exercise Price Per Share, Options expired			1.22
Weighted Average Exercise Price Per Share, Options issued			0.58
Weighted Average Exercise Price Per Share, Options outstanding	$ 0.97	$ 1.29	0.97	1.27	$ 1.29
Weighted Average Exercise Price Per Share, Options exercisable	$ 1.01		$ 1.01	$ 1.29

Share Capital (Details 1)

Share Capital (Details 1) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life years	5 years	0 years
Interest rate	0.75%	0.00%
Volatility	76.83%	0.00%
Dividend yield	0.00%	0.00%
Grant date fair value	$ 0.326	$ 0

Share Capital (Details 2)

Share Capital (Details 2)	9 Months Ended
	Sep. 30, 2015$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	1,270,000
Number Exercisable	1,176,667
Remaining Contractual Life (Years)	3 years 4 months 20 days
November 11, 2015 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	200,000
Number Exercisable	200,000
Remaining Contractual Life (Years)	1 month 13 days
Exercise Price | $ / shares	$ 1.16
June 3, 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	50,000
Number Exercisable	50,000
Remaining Contractual Life (Years)	2 years 8 months 5 days
Exercise Price | $ / shares	$ 1.16
September 3, 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	150,000
Number Exercisable	150,000
Remaining Contractual Life (Years)	2 years 11 months 5 days
Exercise Price | $ / shares	$ 1.59
September 18, 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	300,000
Number Exercisable	300,000
Remaining Contractual Life (Years)	2 years 11 months 19 days
Exercise Price | $ / shares	$ 1.26
September 8, 2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	570,000
Number Exercisable	476,667
Remaining Contractual Life (Years)	4 years 11 months 12 days
Exercise Price | $ / shares	$ 0.58

Share Capital (Details 3)

Share Capital (Details 3) - Warrant [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance, beginning of the period	0	0
Issued	10,000,000	0
Balance, end of the period	10,000,000	0
Number Outstanding	0	0	10,000,000
June 8, 2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance, end of the period	10,000,000
Number Outstanding	10,000,000		10,000,000
Weighted Average Remaining Contractual Life (Years)	4 years 8 months 8 days
Exercise Price			$ 0.95

Share Capital (Details Textual)

Share Capital (Details Textual) - USD ($)	1 Months Ended				3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2015	May. 31, 2014	Apr. 30, 2014	Feb. 28, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Value, Issued for Services							$ 151,428
Stock Issued During Period, Value, Purchase of Assets				$ 24,480					$ 24,480
Stock Issued During Period, Value, Stock Options Exercised									111,421
Share-based Compensation, Total					$ 155,203	$ 87,769	155,203	$ 279,917	233,672
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value					$ 76,267		$ 76,267		$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures					570,000		570,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price					$ 0.58		$ 0.58
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period							5 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term							3 years 4 months 20 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term							3 years 3 months 7 days
Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Issued for Services							150,000
Stock Issued During Period, Value, Issued for Services							$ 151,428
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		300,000	170,000	60,000					530,000
Shares Issued, Price Per Share		$ 0.21	$ 0.21	$ 0.21
Stock Issued During Period, Shares, Purchase of Assets				15,300					15,300
Stock Issued During Period, Value, Purchase of Assets				$ 24,480					$ 24,480
Stock Issued During Period, Value, Stock Options Exercised		$ 63,000	$ 35,700	12,721					395,133
Additional Paid-in Capital [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Value, Issued for Services							$ 0
Stock Issued During Period, Value, Purchase of Assets									0
Stock Issued During Period, Value, Stock Options Exercised		$ 160,592	$ 91,002	$ 32,118					(283,712)
Forfeited Sock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation, Total									$ 46,245
Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period							10,000,000		0
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		300,000	170,000	60,000	0		0		530,000
Stock Issued During Period, Value, Stock Options Exercised									$ 754,513
President [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Issued for Services	150,000
Stock Issued During Period, Value, Issued for Services	$ 151,428
Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures					430,000		430,000
Stock or Unit Option Plan Expense					$ 140,008		$ 140,008
Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation, Total					$ 15,195		$ 15,195
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures					140,000		140,000

Asset Retirement Obligations (D

Asset Retirement Obligations (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Asset Retirement Obligations [Line Items]
Balance, beginning of the period	$ 624,142	$ 552,250
Changes in cash flow estimates	278,240	71,892
Balance, end of the period	$ 902,382	$ 624,142

Asset Retirement Obligations 49

Asset Retirement Obligations (Details Textual) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013
Asset Retirement Obligations [Line Items]
Security Deposit	$ 902,382	$ 553,329	$ 563,105
Asset Retirement Obligation	902,382	624,142	$ 552,250	$ 552,250
Asset Retirement Obligation, Period Increase (Decrease), Total	278,240	71,892
Bureau of Land Management [Member]
Asset Retirement Obligations [Line Items]
Security Deposit	624,142	624,142
Regional Board [Member]
Asset Retirement Obligations [Line Items]
Security Deposit	$ 278,240	$ 0

Commitments and Contingencies (

Commitments and Contingencies (Details Textual) - USD ($)	Aug. 10, 2015	May. 31, 2015	Mar. 27, 2015	Feb. 28, 2014	May. 31, 2010	Dec. 31, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2004
Advance Minimum Royalty Payments							$ 8,539	$ 16,456	$ 68,706	$ 116,436
Issuance Of Bonus Shares Upon Completion Of Milestone													300,000
Issuance Of Bonus Shares					300,000								150,000
Issuance Of Bonus Shares Additional					300,000								150,000
Bonus Shares Value Per Share					$ 1
Bonus Shares Value Per Share Additional					$ 1.50
Stock Issued During Period, Value, Purchase of Assets				$ 24,480							$ 24,480
Shares To Be Issued Result of Termination	150,000
Subsequent Event [Member]
Advance Minimum Royalty Payments Expected Amount						$ 140,000
Common Stock [Member]
Issuance Of Bonus Shares			150,000
Stock Issued During Period, Value, Purchase of Assets				$ 24,480							$ 24,480
Stock Issued During Period Value Issued For Management Agreement			$ 151,428
Komatsu Mobile Mining Equipment [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Equipment							16,700,000		$ 16,700,000
Finder Fee [Member]
Stock Issued During Period, Shares, Acquisitions									100,000
GQM LLC [Member]
Additional Construction Commitments							4,000,000		$ 4,000,000
GQM LLC [Member] | Mine Development [Member]
Other Commitment, Total							60,300,000		60,300,000
Outstanding Commitment Amount							10,900,000		10,900,000
GQM LLC [Member] | Mine Development [Member] | Crushing Screening [Member]
Other Commitment, Total							18,100,000		18,100,000
GQM LLC [Member] | Mine Development [Member] | Heap Leach Pad [Member]
Other Commitment, Total							8,400,000		8,400,000
GQM LLC [Member] | Mine Development [Member] | Conveying And Stacking System [Member]
Other Commitment, Total							8,200,000		8,200,000
GQM LLC [Member] | Mine Development [Member] | Work Related To Merrill Crowe Plant Equipment [Member]
Other Commitment, Total							7,200,000		7,200,000
Road Machinery LLC [Member] | Mine Development [Member] | Komatsu Mobile Mining Equipment [Member]
Other Commitment, Total							$ 20,600,000		$ 20,600,000
President [Member]
Officers' Compensation		$ 438,000
Chief Financial Officer [Member]
Officers' Compensation												$ 300,000

Related Party Transactions (Det

Related Party Transactions (Details) - Convertible Debentures [Member]	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Fair Value Assumptions, Expected Dividend Rate	0.00%	0.00%
Maximum [Member]
Fair Value Assumptions, Risk Free Interest Rate	0.50%	1.09%
Fair Value Assumptions, Expected Term	3 months 25 days	1 year 3 months 25 days
Fair Value Assumptions, Expected Volatility Rate	77.00%	98.21%
Minimum [Member]
Fair Value Assumptions, Risk Free Interest Rate	0.49%	1.00%
Fair Value Assumptions, Expected Term	25 days	6 months 25 days
Fair Value Assumptions, Expected Volatility Rate	49.36%	73.03%

Related Party Transactions (D52

Related Party Transactions (Details 1) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Balance, beginning of the period	$ 1,829,770	$ 2,833,987
Change in fair value of derivative liability including foreign exchange	(1,829,770)	(1,004,217)
Balance, end of the period	$ 0	$ 1,829,770

Related Party Transactions (D53

Related Party Transactions (Details 2) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Balance, beginning of the period	$ 6,649,967	$ 4,642,620	$ 4,642,620
Discounted convertible debentures	0		0
Amortization of discount	1,852,754		2,510,611
Foreign exchange	(827,721)		(503,264)
Repayment of the convertible debenture	(7,675,000)	$ 0	0
Balance, end of the period	$ 0		$ 6,649,967

Related Party Transactions (D54

Related Party Transactions (Details 3) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Debt Instrument [Line Items]
Balance, beginning of the period			$ 13,881,305	$ 0	$ 0
Fair value at inception of June Loan			33,497,277		22,500,000
Repayment of loans			(2,500,000)		(7,500,000)
Amortization of closing and legal fees			967,156		0
Amortization of discount on the June Loan			743,866		0
Extinguishment of the December Loan			(12,500,000)		0
Loss on extinguishment of debt	$ 0	$ 0	(151,539)	$ 0	0
Capitalized closing fee and legal fees			0		(1,118,695)
Balance, end of the period	$ 0		$ 0		$ 13,881,305

Related Party Transactions (D55

Related Party Transactions (Details 4) - Share Purchase Warrants [Member]	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Risk-free interest rate		0.00%
Expected life of derivative liability		0 years
Expected volatility		0.00%
Dividend rate	0.00%	0.00%
Maximum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Risk-free interest rate	1.02%
Expected life of derivative liability	5 years
Expected volatility	74.29%
Minimum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Risk-free interest rate	0.81%
Expected life of derivative liability	4 years 8 months 8 days
Expected volatility	72.29%

Related Party Transactions (D56

Related Party Transactions (Details 5) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Derivative [Line Items]
Balance, beginning of the period	$ 0
Change in fair value	1,829,770	$ 1,004,217
Balance, end of the period	3,964,164	0
Warrant [Member]
Derivative [Line Items]
Balance, beginning of the period	0	0
Fair value at inception	4,002,723	0
Change in fair value	(38,559)	0
Balance, end of the period	$ 3,964,164	$ 0

Related Party Transactions (D57

Related Party Transactions (Details 6) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Amortization of Discounts and Interest on Loans and Convertible Debentures [Line Items]
Interest expense related to the convertible debentures	$ 14,321	$ 45,543	$ 94,907	$ 137,059
Interest expense related to the January 2014 loans	0	126,027	0	867,123
Interest expense related to the December 2014 loans	0	0	547,945	0
Interest expense related to the June 2015 loans	937,500	0	1,166,667	0
Interest expense related to Komatsu Financial loans	91,301	0	135,859	0
Amortization of debt discount on the convertible debentures	262,203	665,676	1,852,754	1,779,294
Interest on Gauss advance	0	209,607	0	209,607
Amortization of the December 2014 loan closing fees	0	0	967,155	0
Amortization of the June 2015 loan discount	600,797	0	743,866	0
Amortization of discount and interest on loan and convertible debentures	$ 1,906,122	$ 1,046,853	$ 5,509,153	$ 2,993,083

Related Party Transactions (D58

Related Party Transactions (Details 7) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Amortization Of Discount And Interest Expense [Line Items]
Amortization of discounts and interest on loan, advance and convertible debenture	$ 1,906,122	$ 1,046,853	$ 5,509,153	$ 2,993,083
Less: Interest costs capitalized	(924,732)	(838,727)	(2,509,899)	(1,829,540)
Amortization of discounts and interest expensed	$ 981,390	$ 208,126	$ 2,999,254	$ 1,163,543

Related Party Transactions (D59

Related Party Transactions (Details 8) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Variable Interest Entity [Line Items]
Assets, GQM LLC	$ 155,104,439	$ 118,937,371
Liabilities, GQM LLC	(18,492,213)	(4,769,144)
Net assets, GQM LLC	$ 136,612,226	$ 114,168,227

Related Party Transactions (D60

Related Party Transactions (Details 9) - USD ($)	1 Months Ended
	Sep. 15, 2014	Sep. 30, 2015	Dec. 31, 2014
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net assets, GQM LLC after Joint Venture Transaction	$ 126,973,184
Gauss’ ownership percentage	50.00%
Allocation of non-controlling interest between permanent equity and temporary equity:
Temporary non-controlling interest (40% of total non- controlling interest)		$ 27,322,445	$ 22,833,645
Gauss LLC [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Investment by Gauss	$ 110,000,000
Net assets, GQM LLC after Joint Venture Transaction	$ 63,486,592
Gauss’ ownership percentage	50.00%	50.00%	50.00%
Allocation of non-controlling interest between permanent equity and temporary equity:
Permanent non-controlling interest (60% of total non- controlling interest)	$ 38,091,955
Temporary non-controlling interest (40% of total non- controlling interest)	25,394,637
Subsidiaries [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net assets, GQM LLC before Joint Venture Transaction	$ 16,973,184
Gauss’ ownership percentage	50.00%	50.00%

Related Party Transactions (D61

Related Party Transactions (Details 10) - USD ($)	4 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2014	Sep. 30, 2015	Dec. 31, 2014	Sep. 15, 2014
Non-controlling interest percentage				50.00%
Subsidiaries [Member]
Net and comprehensive loss		$ (2,556,001)	$ (2,804,957)
Non-controlling interest percentage		50.00%		50.00%
Gauss LLC [Member]
Net and comprehensive loss		$ (1,278,001)	$ (1,402,479)
Non-controlling interest percentage	50.00%	50.00%	50.00%	50.00%
Permanent Non-controlling Interest [Member] | Gauss LLC [Member]
Net and comprehensive loss	$ (841,487)	$ (766,801)	$ (841,487)
Temporary Non-controlling Interest [Member] | Gauss LLC [Member]
Net and comprehensive loss	$ (560,992)	$ (511,200)	$ (560,992)

Related Party Transactions (D62

Related Party Transactions (Details 11) - USD ($)	4 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2014	Sep. 30, 2015	Dec. 31, 2014
Noncontrolling Interest [Line Items]
Carrying value of non-controlling interest		$ 34,250,468
Capital contribution		7,500,000
Distributions to non-controlling interest			$ (3,000,000)
Carrying value of non-controlling interest	$ 34,250,468	40,983,667	34,250,468
Gauss LLC [Member]
Noncontrolling Interest [Line Items]
Net and comprehensive loss for the period		(1,278,001)	(1,402,479)
Gauss LLC [Member] | Permanent Non-controlling Interest [Member]
Noncontrolling Interest [Line Items]
Carrying value of non-controlling interest	38,091,955	34,250,468
Capital contribution		7,500,000
Distributions to non-controlling interest	(3,000,000)
Net and comprehensive loss for the period	(841,487)	(766,801)	(841,487)
Carrying value of non-controlling interest	34,250,468	40,983,667	34,250,468
Gauss LLC [Member] | Temporary Non-controlling Interest [Member]
Noncontrolling Interest [Line Items]
Carrying value of non-controlling interest	25,394,637	22,833,645
Capital contribution		5,000,000
Distributions to non-controlling interest	(2,000,000)
Net and comprehensive loss for the period	(560,992)	(511,200)	(560,992)
Carrying value of non-controlling interest	$ 22,833,645	$ 27,322,445	$ 22,833,645

Related Party Transactions (D63

Related Party Transactions (Details 12) - USD ($)	1 Months Ended
	Sep. 15, 2014	Sep. 30, 2015	Dec. 31, 2014
Noncontrolling Interest [Line Items]
Stockholders' Equity Attributable to Noncontrolling Interest		$ 40,983,667	$ 34,250,468
Gauss LLC [Member]
Noncontrolling Interest [Line Items]
Investment by Gauss	$ 110,000,000
Gauss LLC [Member] | Permanent Non-controlling Interest [Member]
Noncontrolling Interest [Line Items]
Stockholders' Equity Attributable to Noncontrolling Interest	38,091,955	40,983,667	34,250,468
Gauss LLC [Member] | Temporary Non-controlling Interest [Member]
Noncontrolling Interest [Line Items]
Stockholders' Equity Attributable to Noncontrolling Interest	25,394,637	$ 27,322,445	$ 22,833,645
Gauss LLC [Member] | Additional Paid-in Capital [Member]
Noncontrolling Interest [Line Items]
Stockholders' Equity Attributable to Noncontrolling Interest	$ 46,513,408

Related Party Transactions (D64

Related Party Transactions (Details Textual)	Jun. 08, 2015USD ($)$ / sharesshares	Jan. 05, 2015USD ($)	Jan. 02, 2014USD ($)shares	Sep. 15, 2015USD ($)	Jul. 24, 2015USD ($)	Jul. 24, 2015CAD	Jun. 15, 2015USD ($)	Sep. 15, 2014USD ($)	Jul. 26, 2013USD ($)	Jul. 26, 2013CADCAD / shares	Sep. 30, 2015USD ($)$ / shares	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)$ / sharesshares	Sep. 30, 2014USD ($)	Dec. 31, 2014USD ($)	Aug. 10, 2015	Jul. 31, 2014USD ($)
Consulting Fees											$ 0	$ 0	$ 151,428	$ 0
Noninterest Expense Directors Fees											44,732	11,640	81,584	35,079
Legal Fees											85,590	285,836	700,912	1,214,603
Amortization of Financing Costs and Discounts, Total													2,863,396	953,936
Interest Paid, Total													1,070,664	395,787
Debt Instrument, Maturity Date	Dec. 8, 2016
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares	10,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.95
Warrant Expiration Date	Jun. 8, 2020
Warrant Expiration Term	five years
Convertible Debt [Member]
Derivative Liability, Fair Value, Gross Liability											0		0		$ 1,829,770
Interest Expense, Related Party											14,321	45,543	94,907	137,059
Amortization of Financing Costs and Discounts, Total											276,524	711,220	1,947,661	1,196,353
Interest Payable											$ 0		0		70,721
Interest Paid, Total					$ 153,500	CAD 200,000
Proceeds from (Repayments of) Debt, Total					$ 7,675,000	CAD 10,000,000
January Loan [Member]
Interest Expense, Related Party													$ 500,000
Additional Charge Percentage											5.00%		5.00%
Additional Charge Paid		$ 125,000											$ 500,000		375,000
Repayments of Lines of Credit		2,500,000													7,500,000
Interest Paid, Total		125,000													375,000
December Loan [Member]
Legal Fees													118,695		90,916
Debt Issuance Cost															1,000,000
Payments of Debt Issuance Costs		$ 250,000													750,000
June 2015 Loan [Member]
Legal Fees	$ 46,408
Interest Expense, Related Party											$ 937,500	126,027	1,166,667	867,123
Additional Charge Paid											$ 867,123
Debt Issuance Cost	1,500,000
July 2014 Advance [Member]
Debt Instrument, Interest Rate, Stated Percentage																	10.00%
Repayments of Lines of Credit								$ 10,000,000
Interest Paid, Total								209,607
Short-term Debt																	$ 10,000,000
Proceeds from Divestiture of Interest in Joint Venture								110,000,000
Interest Paid, Capitalized													$ 45,264
July 2014 Advance [Member] | Leucadia [Member]
Short-term Debt																	6,500,000
Majority Shareholder [Member] | Convertible Debt [Member]
Proceeds from Convertible Debt									$ 9,710,603	CAD 10,000,000
Debt Instrument, Interest Rate, Stated Percentage										2.00%
Debt Instrument, Convertible, Conversion Price | CAD / shares										CAD 1.03
Debt Instrument, Convertible, Terms of Conversion Feature									If the notes have not been converted by the holder prior to the maturity date, then the Company may convert them at the lower of C$1.03 or the market price as at the maturity date.	If the notes have not been converted by the holder prior to the maturity date, then the Company may convert them at the lower of C$1.03 or the market price as at the maturity date.
Debt Instrument, Term									2 years	2 years
Mr. H. Lutz Klingmann [Member]
Stock Issued During Period, Shares, New Issues | shares													150,000
Thomas M. Clay [Member] | January Loan [Member]
Debt Instrument, Interest Rate, Stated Percentage			5.00%
Common Stock, Shares Subscribed but Unissued | shares			7,500,000
Maximum [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners											20.00%		20.00%
Maximum [Member] | June 2015 Loan [Member]
Notes and Loans Payable, Total	37,500,000
Minimum [Member] | June 2015 Loan [Member]
Notes and Loans Payable, Total	$ 12,500,000
Auvergne [Member] | July 2014 Advance [Member]
Interest Paid, Total								$ 73,632
Auvergne [Member] | Thomas M. Clay [Member] | July 2014 Advance [Member]
Short-term Debt																	$ 3,500,000
President [Member] | Mr. H. Lutz Klingmann [Member]
Payments for Fees											$ 0	42,417	$ 201,312	126,476
Due to Officers or Stockholders, Current											0	$ 13,811	0	$ 13,811	$ 0
Director [Member] | Thomas M. Clay [Member] | Convertible Debt [Member]
Legal Fees									$ 10,049
Common Stock, Value, Subscriptions | CAD										CAD 7,500,000
Director [Member] | Thomas M. Clay [Member] | January Loan [Member]
Debt Instrument, Interest Rate, Stated Percentage			5.00%
Notes and Loans Payable, Total			$ 10,000,000
Debt Instrument, Term			12 months
Director [Member] | Thomas M. Clay [Member] | December Loan [Member]
Debt Instrument, Interest Rate, Stated Percentage															10.00%
Debt Instrument, Maturity Date															Jul. 1, 2015
Short-term Debt															$ 12,500,000
Backstop Agreement [Member]
Rights Offering Maximum Amount													45,000,000
Standby Guarantee Fee											$ 2,250,000		$ 2,250,000
Backstop Agreement [Member] | Maximum [Member]
Sale of Stock, Price Per Share | $ / shares											$ 1.10		$ 1.10
Backstop Agreement [Member] | Auvergne [Member]
Standby Guarantee Fee											$ 731,250		$ 731,250
Joint Venture Transaction [Member]
Equity Method Investment, Ownership Percentage								50.00%
Related Party, Joint Venture Transaction Description													Gauss is a funding vehicle owned by entities controlled by Leucadia National Corporation (NYSE: LUK) (Leucadia) and certain members of the Clay family, a shareholder group which collectively owned approximately 27% of the issued and outstanding shares of Golden Queen (the Clay Group) at the time of the transaction. Gauss is owned 70.51% by Gauss Holdings LLC (Gauss Holdings, Leucadias investment entity) and 29.49% by Auvergne LLC (Auvergne, the Clay Groups investment entity). Pursuant to the transaction, Leucadia was paid a transaction fee of $2,000,000 and $275,000 was paid to Auvergne through GQM LLC. The Company has adopted an accounting policy of expensing these transaction costs.
Joint Venture Transaction [Member] | Cash [Member]
Restricted Cash and Cash Equivalents											45,643,060		$ 45,643,060		83,282,403
Share Purchase Warants [Member]
Derivative Liability											$ 3,964,164		$ 3,964,164		$ 0
Gauss LLC [Member] | Temporary Non-controlling Interest [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners											40.00%		40.00%
Gauss LLC [Member] | Permanent Non-controlling Interest [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners											60.00%		60.00%
GQ Holdings [Member]
Joint Venture Interest Percentage											50.00%		50.00%
Payments to Acquire Interest in Joint Venture							$ 12,500,000
GQM LLC [Member]
Joint venture Capital Amount							$ 25,000,000
Maximum Percentage of Management Agreement																25.00%
GQM LLC [Member] | December Loan [Member]
Equity Method Investment, Ownership Percentage															50.00%
GQM LLC [Member] | Maximum [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners											20.00%		20.00%
GQM LLC [Member] | Minimum [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners											0.00%		0.00%
GQM LLC [Member] | Joint Venture Transaction [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners											100.00%		100.00%
GQM LLC [Member] | Joint Venture Transaction [Member] | Maximum [Member]
Percentage of Dilution of Interest in Subsidiary											100.00%		100.00%
GQM LLC [Member] | Joint Venture Transaction [Member] | Minimum [Member]
Percentage of Dilution of Interest in Subsidiary											50.00%		50.00%
GQM LLC [Member] | Net Smelter Royalty [Member] | Maximum [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners											5.00%		5.00%
GQM LLC [Member] | Net Smelter Royalty [Member] | Minimum [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners											0.00%		0.00%
Gauss Holdings LLC [Member] | Joint Venture Transaction [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners											50.00%		50.00%
Equity Method Investment, Ownership Percentage								50.00%
Proceeds from Issuance or Sale of Equity, Total				$ 110,000,000

Supplementary Disclosures of 65

Supplementary Disclosures of Cash Flow Information (Details) - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash paid during period for:
Interest	$ 1,070,664	$ 395,787
Income taxes	0	0
Non-cash financing and investing activities:
Stock-based compensation	155,428	279,917
Management Agreement [Member]
Non-cash financing and investing activities:
Stock Issued	0	24,480
Mining Properties and Mineral Rights [Member]
Non-cash financing and investing activities:
Stock Issued	12,088,470	0
Mineral property acquired through issuance of debt	4,117,646	1,000,991
Mineral property expenditures included in accounts payable	2,509,899	1,829,540
Non-cash interest cost capitalized to mineral property interests	$ 2,863,396	$ 1,163,543

Earnings (Loss) Per Share (Deta

Earnings (Loss) Per Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Numerator:
Net income (loss) - numerator for basic EPS	$ (1,924,167)	$ (1,811,843)	$ (4,739,618)	$ (10,012,336)
Numerator for diluted EPS	$ (1,924,167)	$ (1,811,843)	$ (4,739,618)	$ (10,012,336)
Denominator:
Denominator for basic EPS	99,928,683	99,778,683	99,881,430	99,554,864
Denominator for diluted EPS	99,928,683	99,778,683	99,881,430	99,554,864
Basic earnings(loss) per share	$ (0.02)	$ (0.02)	$ (0.05)	$ (0.1)
Diluted loss per share	$ (0.02)	$ (0.02)	$ (0.05)	$ (0.1)

Earnings (Loss) Per Share (De67

Earnings (Loss) Per Share (Details Textual) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			1,176,667	750,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	10,000,000	0	10,000,000	0

Loans Payable (Details)

Loans Payable (Details) - Mining Equipment [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Balance, beginning of period	$ 913,132	$ 0
Additions	15,523,198	1,106,521
Payments	(3,434,728)	(193,389)
Balance, end of period	$ 13,001,602	$ 913,132

Loans Payable (Details 1)

Loans Payable (Details 1) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Short-term portion	$ 3,323,700	$ 222,839
Long-term portion	9,677,902	690,293
Komatsu financing agreements [Member] | Loans Payable [Member]
Total acquisition costs	$ 16,629,719	$ 1,106,521
Average remaining life (Years)	3 years 7 months 10 days	3 years 10 months 20 days
Short-term portion	$ 3,323,700	$ 222,839
Long-term portion	$ 9,677,902	$ 690,293
Komatsu Mobile Mining Equipment [Member] | Loans Payable [Member] | Minimum [Member]
Interest rates	0.00%	1.80%
Monthly payments	$ 4,669	$ 5,268
Komatsu Mobile Mining Equipment [Member] | Loans Payable [Member] | Maximum [Member]
Interest rates	4.24%	2.99%
Monthly payments	$ 33,906	$ 15,109

Loans Payable (Details 2)

Loans Payable (Details 2) - Loans Payable [Member]	Sep. 30, 2015USD ($)
2,015	$ 819,671
2,016	3,353,953
2,017	3,477,885
2,018	3,591,522
2,019	$ 1,758,571

Loans Payable (Details Textual)

Loans Payable (Details Textual)	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)
Debt Instrument [Line Items]
Payments to Acquire Productive Assets, Total		$ 0		$ 0
Number Of Equipments Acquired		0		0
Komatsu Mobile Mining Equipment [Member]
Debt Instrument [Line Items]
Payments to Acquire Productive Assets, Total	$ 1,606,452		$ 2,525,921
Number Of Equipments Acquired	7		14
Percentage Of Pretax Purchase Price			10.00%
Komatsu Mobile Mining Equipment [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Debt Instrument, Term			4 years

Financial Instruments (Details)

Financial Instruments (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	$ 3,964,164	$ 1,829,770
Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	0	0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	3,964,164	1,829,770
Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	0	0
Warrants [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	3,964,164
Warrants [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	0
Warrants [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	3,964,164
Warrants [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	$ 0
Derivative Liability [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure		1,829,770
Derivative Liability [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure		0
Derivative Liability [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure		1,829,770
Derivative Liability [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure		$ 0

General and Administrative Ex73

General and Administrative Expenses (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Audit & Accounting	$ 97,607	$ 187,576	$ 372,975	$ 452,097
Legal	85,590	285,836	700,912	1,214,603
Consulting fees	0	42,417	201,312	156,166
Corporate salary	409,213	399,698	1,164,061	787,453
Corporate expense	85,364	39,418	172,283	677,081
Office	306,499	207,143	896,752	581,501
Insurance	81,613	36,706	217,515	78,614
Regulatory and licensing	34,103	48,126	145,057	119,583
Environmental matters	27,794	6,751	84,514	23,844
Foreign exchange	(319,600)	(300,989)	(786,688)	(279,457)
Stock-based compensation	155,203	87,769	155,203	279,917	$ 233,672
Pre-production costs	(322,359)	0	(3,839)	0
Public relations & promotion	31,711	78,765	83,428	175,033
Total	$ 672,738	$ 1,119,216	$ 3,403,485	$ 4,266,435

Subsequent Events(Details Textu

Subsequent Events(Details Textual) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	Oct. 31, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Oct. 01, 2015
Property, Plant and Equipment, Additions		$ 12,607,036	$ 701,921	$ 19,268,052	$ 885,507
Payments to Acquire Productive Assets, Total			$ 0		$ 0
June 2015 Loan [Member] | Subsequent Event [Member]
Debt Instrument, Increase (Decrease), Net, Total	$ 1,181,507
Long-term Debt, Gross						$ 38,681,507
Blasthole Drill [Member] | Subsequent Event [Member]
Property, Plant and Equipment, Additions	1,100,000
Payments to Acquire Productive Assets, Total	$ 200,000
Related Party Transaction, Rate	4.40%
Haul Trucks [Member] | Subsequent Event [Member]
Related Party Transaction, Rate	3.90%
Water Truck [Member] | Subsequent Event [Member]
Related Party Transaction, Rate	0.99%
Trucks [Member] | Subsequent Event [Member]
Percentage Of Down Payment Paid	10.00%
Property, Plant and Equipment, Additions	$ 4,000,000
Payments to Acquire Productive Assets, Total	$ 700,000
Due to Related Parties, Noncurrent						$ 3,300,000