CannaPharmaRX (CPMD) 10-Q 9 Sep 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Aug. 29, 2014
Document and Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Jun-14	'
Entity Registrant Name	'GOLDEN DRAGON HOLDING CO.	'
Entity Central Index Key	'0001081938	'
Current Fiscal Year End Date	'--12-31	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	11,384,407

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Jun. 30, 2014	Dec. 31, 2013
Current assets	'	'
Cash	$1,978,862	'
Total current assets	1,978,862	'
Total Assets	1,978,862	'
Current liabilities	'	'
Accounts payable	'	52,206
Accrued interest payable - related party	'	25,894
Related party loan	'	213,934
Total current liabilties	'	292,034
Notes payable - related party	'	'
Total Liabilities	'	292,034
Stockholders' Equity	'	'
Preferred Stock; $0.0001 par value, 10,000,000 shares authorized no shares issued and outstanding	'	'
Common stock, $0.0001 par value; 100,000,000 shares authorized; 15,548,407 and 2,384,407 issued and outstanding respectively, (adjusted to include 4,164,000 shares subscribed, authorized, and fully paid but unissued at June 30, 2014)	1,555	238
Additional paid in capital	19,322,998	16,874,643
Retained deficit	-17,345,691	-17,166,915
Total Stockholders' Deficit	1,978,862	-292,034
Total Liabilities and Stockholders' Deficit	$1,978,862	'

BALANCE_SHEETS_Parenthetical

BALANCE SHEETS (Parenthetical) (USD $)	Jun. 30, 2014	Dec. 31, 2013
BALANCE SHEETS [Abstract]	'	'
Preferred stock, par value per share	$0.00	$0.00
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value per share	$0.00	$0.00
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	15,548,407	2,384,407
Common stock, shares outstanding	15,548,407	2,384,407
Common stock, shares subscribed, authorized, and fully paid but unissued	4,164,000	'

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
STATEMENTS OF OPERATIONS [Abstract]	'	'	'	'
Revenue	'	'	'	'
Operating Expenses:	'	'	'	'
Advertising and promotion	12,844	'	12,844	'
Dues and subscriptions	5,200	'	5,200	'
Management consulting	69,000	'	69,000	'
Meeting expense	1,814	'	1,814	'
Professional fees	57,035	'	63,143	'
Payroll expense	'	'	15,000	'
Travel	4,176	'	4,176	'
General and administrative	3,090	20,736	3,090	40,712
Total operating expenses	153,159	20,736	174,267	40,712
Income (loss) from operations	-153,159	-20,736	-174,267	-40,712
Other income (expense)	'	'	'	'
Interest income (expense) net	21	-3,361	-4,509	-6,279
Other income (expense) net	21	-3,361	-4,509	-6,279
Income (loss) before provision for income taxes	-153,138	-24,097	-178,776	-46,991
Provision (credit) for income tax	'	'	'	'
Net income (loss)	($153,138)	($24,097)	($178,776)	($46,991)
Net income (loss) per share (Basic and fully diluted)	($0.01)	($0.01)	($0.03)	($0.02)
Weighted average number of common shares outstanding	10,504,407	2,384,407	6,444,407	2,384,407

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Cash Flows From Operating Activities:	'	'
Net income (loss)	($178,776)	($46,991)
Adjustments to reconcile net income to net cash provided by (used for) operating activities:	'	'
Compensatory loan increases/(decreases)	-180,000	30,000
Non cash write off of old debt	71,672	'
Changes in operating Assets & Liabilities	'	'
Increase/(Decrease) in Accounts Payable	-52,206	5,203
Increase/(Decrease) in Accrued Expenses	-25,894	5,829
Net cash provided by (used for) operating activities	-365,204	-5,959
Cash Flows From Investing Activities:	'	'
Net cash provided by (used for) investing activities	'	'
Cash Flows From Financing Activities:	'	'
Increase/(Decrease) in Related Party Loan	-33,934	5,959
Sales of common stock	2,378,000	'
Net cash provided by (used for) financing activities	2,344,066	5,959
Net Increase (Decrease) In Cash	1,978,862	'
Cash At The Beginning Of The Period	'	25
Cash At The End Of The Period	1,978,862	25
Schedule of Non-Cash Investing and Financing Activities	'	'
Related party loans	-71,672	30,000
Supplemental Disclosure	'	'
Cash paid for interest	'	'
Cash paid for income tax	'	'

NATURE_OF_OPERATIONS_AND_SIGNI

NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2014
NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES	'
	1.       NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES:
	Nature of Operations
	Business
	Golden Dragon Holding Co.  ("Golden  Dragon," "We" or "Us") is a publicly quoted
	company  seeking to create  value for our  shareholders  by merging with another
	entity with experienced  management and  opportunities  for growth in return for
	shares  of  our  common  stock.  On May 9,  2014  we  entered  into a  "Plan  of
	Reorganization" with CannaPharmaRX,  Inc. There are certain milestones to be met
	under the terms of this plan and as at the time of this filing the  requirements
	are in the process of being met.
	We are a development stage enterprise in accordance with Accounting Codification
	Standard  ("ACS")  915  "Development  Stage  Entities."  We  have  been  in  the
	development stage since Inception (January 1, 2011).
	History
	Golden  Dragon  was  incorporated  in the State of  Delaware  in April 2010 as a
	wholly owned subsidiary of Concord  Ventures,  Inc.  ("Concord").  Concord was a
	publicly  quoted shell  company with no assets,  no operating  business or other
	source of income and liabilities in excess of $590,000.
	Merger of Concord
	In order for Concord to  re-domicile  in the State of Delaware from the State of
	Colorado,  on September 29, 2010,  Concord entered into an Agreement and Plan of
	Reorganization  ("the Merger Agreement") with one of its wholly owned subsidiary
	companies, CCVG, Inc. ("CCVG"). Under the terms of the Merger Agreement, Concord
	shares of common stock converted automatically to CCVG shares, without change or
	necessity to reissue. Also under the Merger Agreement, CCVG became the surviving
	company domiciled in Delaware.
	Reorganization into a Holding Company Structure
	Effective December 31, 2010,  pursuant to the Delaware Holding Company formation
	statute,  under  Delaware  General  Corporate Law (DGCL)  Section  251(g),  CCVG
	completed an Agreement  and Plan of  Reorganization  and  Reorganization  into a
	Holding Company ("the  Reorganization")  with CCAPS, Inc.,  ("CCAPS") and Golden
	Dragon, both wholly-owned  subsidiaries of CCVG. The Reorganization provided for
	the  merger  of CCVG  with  and into  CCAPS,  with  CCAPS  being  the  surviving
	corporation in that merger.  Contemporaneously  with CCVG's merger with and into
	CCAPS,  the  shareholders  of CCVG were  converted into  shareholders  of Golden
	Dragon on a one share for one share basis.
	As a result of this reorganization into a Holding Company structure, Golden
	Dragon became the surviving  publicly  quoted parent holding company with CCAPS,
	the surviving  corporation  of the merger  between CCVG and CCAPS,  becoming the
	sole remaining wholly-owned subsidiary of Golden Dragon.
	The Reorganization has been accounted for so as to reflect the fact that both
	CCVG  and  Golden  Dragon  were  under  common   control  at  the  date  of  the
	Reorganization,  similar  to a reverse  acquisition  of CCVG and its  subsidiary
	company, CCAPS, by Golden Dragon.
	Sale of CCAPS
	On December 31, 2010, Golden Dragon entered into a Share Purchase Agreement with
	an  unrelated  third  party.  Under the terms of the Share  Purchase  Agreement,
	Golden  Dragon  sold  100% of the  issued  and  outstanding  shares  of its sole
	remaining wholly owned subsidiary, CCAPS for $100 cash consideration, subject to
	its debts,  and issued 25,000  restricted  shares of Golden Dragon common stock,
	valued  at  $1,000,  to  CCAPS  pursuant  to the  terms  of the  Share  Purchase
	Agreement.  At the time of the sale,  CCAPS had no ongoing  operations or assets
	and outstanding liabilities of approximately $678,000.
	Following  the  merger  of CCVG with and into  CCAPS,  CCAPS,  as the  surviving
	corporation in that merger,  retained all outstanding liabilities of CCVG in the
	divestiture.
	As a result of the sale of 100% of the issued and  outstanding  shares of CCAPS,
	Golden Dragon,  the surviving  publicly quoted holding  company,  will no longer
	consolidate the liabilities of CCAPS or CCVG.
	Basis of Presentation:
	The  accompanying  unaudited  financial  statements  of Golden  Dragon have been
	prepared in accordance with generally accepted accounting principles for interim
	financial  information and with the  instructions to Form 10-Q and Article 10 of
Regulation  S-X.  Accordingly,  they do not include all of the  information  and
footnotes  required by generally  accepted  accounting  principles  for complete
financial  statements.  In our  opinion  the  financial  statements  include all
adjustments (consisting of normal recurring accruals) necessary in order to make
the financial statements not misleading.
Operating  results for the three months ended June 30, 2014 are not  necessarily
indicative  of the results that may be expected for the year ended  December 31,
2014.  For  more  complete  financial  information,  these  unaudited  financial
statements should be read in conjunction with the audited  financial  statements
for the year ended  December  31, 2013  included in our Form 10-K filed with the
SEC.
Significant Accounting Policies:
Development  Stage Company - We are a development stage enterprise in accordance
with ACS 915 "Development Stage Entities". We have been in the development stage
since  Inception  (January  1,  2011).  Among  the  disclosures  required  as  a
development  stage company are that our financial  statements  are identified as
those of a development  stage  company,  and that the  statements of operations,
stockholders'  deficit and cash flows  disclose  activity  since the date of our
Inception (January 1, 2011) as a development stage company.
Use of Estimate
The  preparation  of our  financial  statements  in  conformity  with  generally
accepted  accounting  principles  requires  management  to  make  estimates  and
assumptions that affect the amounts  reported in these financial  statements and
accompanying  notes.  Actual results could differ from those  estimates.  Due to
uncertainties  inherent in the  estimation  process,  it is possible  that these
estimates could be materially revised within the next year.
Cash and Cash Equivalents
Cash and cash  equivalents  consist of cash and highly  liquid debt  instruments
with original maturities of less than three months.
Property and Equipment
We owned no property and  equipment  during the three months ended June 30, 2014
or 2013 and  consequently we recorded no  depreciation  expense during the three
months ended June 30, 2014 or 2013.
Deferred Costs and Other Offering Costs
Costs with  respect  to issue of common  stock,  warrants  or options by us were
initially  deferred and ultimately offset against the proceeds from these equity
transactions  if successful or expensed if the proposed  equity  transaction  is
unsuccessful. We had no deferred costs and other as at June 30, 2014 or 2013.
Impairment of Long-Lived and Intangible Assets
In the event that facts and circumstances  indicated that the cost of long-lived
and  intangible  assets may be impaired,  an  evaluation of  recoverability  was
performed. If an evaluation was required, the estimated future undiscounted cash
flows  associated with the asset were compared to the asset's carrying amount to
determine if a  write-down  to market  value or  discounted  cash flow value was
required.
Financial Instruments
The estimated fair values for financial  instruments  was determined at discrete
points in time based on relevant market  information.  These estimates  involved
uncertainties  and could not be  determined  with  precision.  The fair value of
accounts  payable and related party loan approximate to their carrying value due
to the short maturities of these financial instruments.
Income Taxes
We  account  for  income  taxes  under  the  liability  method,  which  requires
recognition of deferred tax assets and  liabilities  for the expected future tax
consequences  of events that have been included in the  financial  statements or
tax  returns.  Under  this  method,  deferred  tax assets  and  liabilities  are
determined  based on the  difference  between the financial  statements  and tax
bases of assets and  liabilities  using enacted tax rates in effect for the year
in which the differences are expected to reverse.
Advertising costs
Advertising  costs are expensed as incurred.  Advertising  costs of $12,844 were
incurred during the three months ended June 30, 2014,  there were no advertising
costs for the three months ended June 30, 2013.
Comprehensive Income (Loss)
Comprehensive   income  is  defined  as  all  changes  in  stockholders'  equity
(deficit),  exclusive of transactions with owners, such as capital  investments.
Comprehensive  income includes net income or loss, changes in certain assets and
liabilities that are reported directly in equity such as translation adjustments
on  investments  in  foreign  subsidiaries  and  unrealized  gains  (losses)  on
available-for-sale  securities.  From our  inception  there were no  differences
between our comprehensive loss and net loss.
Our comprehensive  loss was identical to our net loss for the three months ended
June 30, 2014 and 2013.
Income (Loss) Per Share
Income (loss) per share is presented in  accordance  with  Accounting  Standards
Update ("ASU"), Earning Per Share (Topic 260) which requires the presentation of
both basic and diluted  earnings per share  ("EPS") on the  consolidated  income
statements.  Basic EPS would exclude any dilutive  effects of options,  warrants
and  convertible  securities  but does include the  restricted  shares of common
stock issued.  Diluted EPS would reflect the potential dilution that would occur
if  securities  of other  contracts  to issue  common  stock were  exercised  or
converted to common stock. Basic EPS calculations are determined by dividing net
income by the  weighted  average  number of shares of common  stock  outstanding
during the year.  Diluted EPS calculations are determined by dividing net income
by the  weighted  average  number of common  shares and  dilutive  common  share
equivalents outstanding.
Basic and diluted EPS were  identical  for the three  months ended June 30, 2014
and 2013 as we had no stock  options,  warrants  or  convertible  debt issued or
outstanding during those periods.
Stock-Based Compensation
We have adopted ASC Topic 718, "Accounting for Stock-Based Compensation",  which
establishes  a fair value  method of  accounting  for  stock-based  compensation
plans. In accordance  with guidance now  incorporated in ASC Topic 718, the cost
of stock options and warrants issued to employees and  non-employees is measured
on the grant date based on the fair value.  The fair value is  determined  using
the  Black-Scholes  option  pricing  model.  The resulting  amount is charged to
expense on the straight-line basis over the period in which we expect to receive
the benefit,  which is  generally  the vesting  period.  The fair value of stock
warrants  was  determined  at the date of grant using the  Black-Scholes  option
pricing  model.  The  Black-Scholes  option model  requires  management  to make
various estimates and assumptions, including expected term, expected volatility,
risk-free rate, and dividend yield.
No stock based  compensation  was issued or outstanding  during the three months
ended June 30, 2014 or 2013.
Business Segments
We believe that our  activities  during the three months ended June 30, 2014 and
2013 comprised a single segment.
Recently Issued Accounting Pronouncements
We  have  reviewed  all  recently  issued,  but not  yet  effective,  accounting
pronouncements and do not believe the future adoption of any such pronouncements
may be expected to cause a material  impact on our  financial  condition  or the
results of our operations.

GOING_CONCERN_AND_LIQUIDITY

GOING CONCERN AND LIQUIDITY	6 Months Ended
	Jun. 30, 2014
GOING CONCERN AND LIQUIDITY [Abstract]	'
GOING CONCERN AND LIQUIDITY	'
	2.        GOING CONCERN AND LIQUIDITY
	At June 30, 2014, we had $1,979,000 in cash assets but no operating  business or
	other source of income,  outstanding liabilities totaling $0 and a stockholders'
	equity of $1,979,000.
	In our financial statements for the fiscal years ended December 31, 2013 and
	2012, the Report of the Independent  Registered  Public Accounting Firm includes
	an explanatory  paragraph that describes  substantial doubt about our ability to
	continue as a going concern.
	Our unaudited financial  statements for the three months ended June 30, 2014 and
	2013 have  been  prepared  on a going  concern  basis,  which  contemplates  the
	realization of assets and the settlement of liabilities  and  commitments in the
	normal course of business.
	We had working  capital of $1,979,000 and reported an  accumulated  equity since
	Inception (January 1, 2011) of $1,979,000 as at June 30, 2014.
	It is our current  intention to seek to raise debt and, or, equity  financing to
	fund our  ongoing  operating  expenses  and  attempt  to  complete  the "Plan of
	Reorganization"  in order to  create  value  for our  shareholders.  There is no
	assurance that this series of events will be satisfactorily completed.

ASSETS

ASSETS	6 Months Ended
	Jun. 30, 2014
ASSETS [Abstract]	'
ASSETS	'
	3.        ASSETS
	As at June 30, 2014 we had $1,979,000 in current assets compared to December 31,
	2013, where we had no assets

ACCOUNTS_PAYABLE

ACCOUNTS PAYABLE	6 Months Ended
	Jun. 30, 2014
ACCOUNTS PAYABLE [Abstract]	'
ACCOUNTS PAYABLE	'
	4.       ACCOUNTS PAYABLE
	As at June 30, 2014, the balance of accounts payable was zero.

ACCRUED_EXPENSES

ACCRUED EXPENSES	6 Months Ended
	Jun. 30, 2014
ACCRUED EXPENSES [Abstract]	'
ACCRUED EXPENSES	'
	5.       ACCRUED EXPENSES
	As at June 30, 2014, the balance of accrued expenses was zero (See Note 6.).

RELATED_PARTY_LOAN

RELATED PARTY LOAN	6 Months Ended
	Jun. 30, 2014
RELATED PARTY LOAN [Abstract]	'
RELATED PARTY LOAN	'
	6.        RELATED PARTY LOAN
	At June 30,  2014,  the related  party loan was  released (as of May 9, 2014) by
	David J. Cutler,  our sole officer,  a director and majority  shareholder.  This
	loan was  retired and settled in the  initial  transaction  where  CannaPharmaRX
	acquired 9,000,000 shares of the Company in exchange for $296,000.

COMMITMENTS

COMMITMENTS	6 Months Ended
	Jun. 30, 2014
COMMITMENTS [Abstract]	'
COMMITMENTS	'
	7.       COMMITMENTS:
	Capital and Operating Leases
	We had no capital or operating leases outstanding as at June 30, 2014.
	Litigation
	No legal  proceedings  are  currently  pending or  threatened to the best of our
	knowledge.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2014
RELATED PARTY TRANSACTIONS [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	8.   RELATED PARTY TRANSACTIONS
	As of May 9, 2014,  Mr. Cutler,  our former  Officer and a Director,  to whom we
	owed $234,981 released all claims as to this debt.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	6 Months Ended
	Jun. 30, 2014
STOCKHOLDERS' EQUITY [Abstract]	'
STOCKHOLDERS' EQUITY	'
	9.       STOCKHOLDERS' EQUITY:
	Preferred Stock
	We are  authorized,  without  further  action  by  the  shareholders,  to  issue
	10,000,000  shares of one or more series of preferred  stock,  at a par value of
	$0.0001,  all of  which  is  nonvoting.  The  Board of  Directors  may,  without
	shareholder   approval,   determine  the  dividend  rates,   redemption  prices,
	preferences on liquidation or dissolution,  conversion rights, voting rights and
	any other preferences.
	No shares of preferred  stock were issued or outstanding  during the three month
	periods ended June 30, 2014 and 2013.
	Common Stock
	We are authorized to issue 100,000,000 shares of common stock, par value $0.0001
	per share.
	On April 29, 2008, we held our annual meeting of  stockholders  at which meeting
	the majority of  stockholders  approved,  an up to 3 for 1 reverse  split of our
	shares of common stock. No such reverse split has been effected as yet.
	Recent Issuances
	There were 9,000,000  shares issued on May 9, 2014 to  CannaPharmaRX in exchange
	for $296,000.  There were 4,164,000 shares  subscribed and paid during the month
	of June 2014 in exchange  for  $2,082,000.  These  shares were placed  through a
	Private Placement  Memorandum offered to accredited investors only. These shares
	had not been issued by the transfer agent as of June 30, 2014.
	Warrants
	No warrants  were issued or  outstanding  during the three months ended June 30,
	2014 or 2013.
	Stock Options
	Effective March 19, 1999, we adopted a stock option plan (the "Plan").  The Plan
	provides for grants of incentive stock options,  nonqualified  stock options and
	restricted  stock to designated  employees,  officers,  directors,  advisors and
	independent contractors. The Plan authorized the issuance of up to 75,000 shares
	of Class A Common  Stock.  Under the  Plan,  the  exercise  price per share of a
	non-qualified  stock  option  must be equal to at least  50% of the fair  market
	value of the common stock at the grant date, and the exercise price per share of
	an  incentive  stock option must equal the fair market value of the common stock
	at the grant date.
	No stock options were issued or  outstanding  during the three months ended June
	30, 2014 or 2013.

INCOME_TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2014
INCOME TAXES [Abstract]	'
INCOME TAXES	'
	10.      INCOME TAXES
	We have had losses since our Inception (January 1, 2011), and therefore have not
	been subject to federal or state income taxes since our Inception.
	Following our  reorganization  into a holding company structure and the sales of
	our  subsidiary  company,  CCAPS,  we  disposed  of the  majority of our brought
	forward net operating losses.
	Consequently,  effective June 30, 2014, we had NOLS of  approximately  $318,000,
	which expire in 2031 and 2033.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2014
SUBSEQUENT EVENTS [Abstract]	'
SUBSEQUENT EVENTS	'
	11.      SUBSEQUENT EVENTS
	We have  evaluated  subsequent  events  through the date of this filing and note
	there has been no events that would require disclosure in this report.

NATURE_OF_OPERATIONS_AND_SIGNI1

NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Policy)	6 Months Ended
	Jun. 30, 2014
NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
Development Stage Company	'
	Development  Stage Company - We are a development stage enterprise in accordance
	with ACS 915 "Development Stage Entities". We have been in the development stage
	since  Inception  (January  1,  2011).  Among  the  disclosures  required  as  a
	development  stage company are that our financial  statements  are identified as
	those of a development  stage  company,  and that the  statements of operations,
	stockholders'  deficit and cash flows  disclose  activity  since the date of our
	Inception (January 1, 2011) as a development stage company.
Use of Estimate	'
	Use of Estimate
	The  preparation  of our  financial  statements  in  conformity  with  generally
	accepted  accounting  principles  requires  management  to  make  estimates  and
	assumptions that affect the amounts  reported in these financial  statements and
	accompanying  notes.  Actual results could differ from those  estimates.  Due to
	uncertainties  inherent in the  estimation  process,  it is possible  that these
	estimates could be materially revised within the next year.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	Cash and cash  equivalents  consist of cash and highly  liquid debt  instruments
	with original maturities of less than three months.
Property and Equipment	'
	Property and Equipment
	We owned no property and  equipment  during the three months ended June 30, 2014
	or 2013 and  consequently we recorded no  depreciation  expense during the three
	months ended June 30, 2014 or 2013.
Deferred Costs and Other Offering Costs	'
	Deferred Costs and Other Offering Costs
	Costs with  respect  to issue of common  stock,  warrants  or options by us were
	initially  deferred and ultimately offset against the proceeds from these equity
	transactions  if successful or expensed if the proposed  equity  transaction  is
	unsuccessful. We had no deferred costs and other as at June 30, 2014 or 2013.
Impairment of Long-Lived and Intangible Assets	'
	Impairment of Long-Lived and Intangible Assets
	In the event that facts and circumstances  indicated that the cost of long-lived
	and  intangible  assets may be impaired,  an  evaluation of  recoverability  was
	performed. If an evaluation was required, the estimated future undiscounted cash
	flows  associated with the asset were compared to the asset's carrying amount to
	determine if a  write-down  to market  value or  discounted  cash flow value was
	required.
Financial Instruments	'
	Financial Instruments
	The estimated fair values for financial  instruments  was determined at discrete
	points in time based on relevant market  information.  These estimates  involved
	uncertainties  and could not be  determined  with  precision.  The fair value of
	accounts  payable and related party loan approximate to their carrying value due
	to the short maturities of these financial instruments.
Income Taxes	'
	Income Taxes
	We  account  for  income  taxes  under  the  liability  method,  which  requires
	recognition of deferred tax assets and  liabilities  for the expected future tax
	consequences  of events that have been included in the  financial  statements or
	tax  returns.  Under  this  method,  deferred  tax assets  and  liabilities  are
	determined  based on the  difference  between the financial  statements  and tax
	bases of assets and  liabilities  using enacted tax rates in effect for the year
	in which the differences are expected to reverse.
Advertising costs	'
	Advertising costs
	Advertising  costs are expensed as incurred.  Advertising  costs of $12,844 were
	incurred during the three months ended June 30, 2014,  there were no advertising
	costs for the three months ended June 30, 2013.
Comprehensive Income (Loss)	'
	Comprehensive Income (Loss)
	Comprehensive   income  is  defined  as  all  changes  in  stockholders'  equity
	(deficit),  exclusive of transactions with owners, such as capital  investments.
	Comprehensive  income includes net income or loss, changes in certain assets and
	liabilities that are reported directly in equity such as translation adjustments
	on  investments  in  foreign  subsidiaries  and  unrealized  gains  (losses)  on
	available-for-sale  securities.  From our  inception  there were no  differences
	between our comprehensive loss and net loss.
	Our comprehensive  loss was identical to our net loss for the three months ended
	June 30, 2014 and 2013.
Income (Loss) Per Share	'
	Income (Loss) Per Share
	Income (loss) per share is presented in  accordance  with  Accounting  Standards
	Update ("ASU"), Earning Per Share (Topic 260) which requires the presentation of
	both basic and diluted  earnings per share  ("EPS") on the  consolidated  income
	statements.  Basic EPS would exclude any dilutive  effects of options,  warrants
	and  convertible  securities  but does include the  restricted  shares of common
	stock issued.  Diluted EPS would reflect the potential dilution that would occur
	if  securities  of other  contracts  to issue  common  stock were  exercised  or
	converted to common stock. Basic EPS calculations are determined by dividing net
	income by the  weighted  average  number of shares of common  stock  outstanding
	during the year.  Diluted EPS calculations are determined by dividing net income
	by the  weighted  average  number of common  shares and  dilutive  common  share
	equivalents outstanding.
	Basic and diluted EPS were  identical  for the three  months ended June 30, 2014
	and 2013 as we had no stock  options,  warrants  or  convertible  debt issued or
	outstanding during those periods.
Stock-Based Compensation	'
	Stock-Based Compensation
	We have adopted ASC Topic 718, "Accounting for Stock-Based Compensation",  which
	establishes  a fair value  method of  accounting  for  stock-based  compensation
	plans. In accordance  with guidance now  incorporated in ASC Topic 718, the cost
	of stock options and warrants issued to employees and  non-employees is measured
	on the grant date based on the fair value.  The fair value is  determined  using
	the  Black-Scholes  option  pricing  model.  The resulting  amount is charged to
	expense on the straight-line basis over the period in which we expect to receive
	the benefit,  which is  generally  the vesting  period.  The fair value of stock
	warrants  was  determined  at the date of grant using the  Black-Scholes  option
	pricing  model.  The  Black-Scholes  option model  requires  management  to make
	various estimates and assumptions, including expected term, expected volatility,
	risk-free rate, and dividend yield.
	No stock based  compensation  was issued or outstanding  during the three months
	ended June 30, 2014 or 2013.
Business Segments	'
	Business Segments
	We believe that our  activities  during the three months ended June 30, 2014 and
	2013 comprised a single segment.
Recently Issued Accounting Pronouncements	'
	Recently Issued Accounting Pronouncements
	We  have  reviewed  all  recently  issued,  but not  yet  effective,  accounting
	pronouncements and do not believe the future adoption of any such pronouncements
	may be expected to cause a material  impact on our  financial  condition  or the
	results of our operations.

NATURE_OF_OPERATIONS_AND_SIGNI2

NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	3 Months Ended				1 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Apr. 30, 2010	Dec. 31, 2010	Dec. 31, 2010
				Concord [Member]	CCAPS [Member]	CCAPS [Member]
						Restricted Common Stock [Member]
Nature of Operations [Line Items]	'	'	'	'	'	'
Ownership percentage sold	'	'	'	'	100.00%	'
Consideration received from sale of stock	'	'	'	'	$100	'
Stock issued	'	'	'	'	'	25,000
Stock issued, value	'	'	'	'	'	1,000
Liabilities	'	'	292,034	590,000	678,000	'
Property and equipment	'	'	'	'	'	'
Depreciation expense	'	'	'	'	'	'
Deferred costs and other	'	'	'	'	'	'
Advertising costs	12,844	'	'	'	'	'
Options, issued and outstanding	'	'	'	'	'	'
Share-based compensation	'	'	'	'	'	'

GOING_CONCERN_AND_LIQUIDITY_De

GOING CONCERN AND LIQUIDITY (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
GOING CONCERN AND LIQUIDITY [Abstract]	'	'
Assets	$1,978,862	'
Liabilities	'	292,034
Stockholders' equity	1,978,862	-292,034
Working capital	$1,979,000	'

ASSETS_Details

ASSETS (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
ASSETS [Abstract]	'	'
Current assets	$1,978,862	'

ACCOUNTS_PAYABLE_Details

ACCOUNTS PAYABLE (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
ACCOUNTS PAYABLE [Abstract]	'	'
Accounts payable	'	$52,206

ACCRUED_EXPENSES_Details

ACCRUED EXPENSES (Details) (USD $)	Jun. 30, 2014
ACCRUED EXPENSES [Abstract]	'
Accrued expenses	'

RELATED_PARTY_LOAN_Details

RELATED PARTY LOAN (Details) (Common Stock [Member], CannaPharmaRX [Member], USD $)	6 Months Ended
	Jun. 30, 2014
Common Stock [Member] | CannaPharmaRX [Member]	'
Related Party Transaction [Line Items]	'
CPHX acquisition, shares	9,000,000
CPHX acquisition	$296,000

COMMITMENTS_Details

COMMITMENTS (Details) (USD $)	Jun. 30, 2014
COMMITMENTS [Abstract]	'
Capital leases	'
Operating leases	'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013	31-May-14
			David Cutler, former Officer and a Director [Member]
Related Party Transaction [Line Items]	'	'	'
Related party loan	'	$213,934	$234,981

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	6 Months Ended
	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2013
Class of Stock [Line Items]	'	'	'
Preferred stock, shares authorized	10,000,000	10,000,000	'
Preferred stock, par value per share	$0.00	$0.00	'
Preferred stock, shares issued	0	0	'
Preferred stock, shares outstanding	0	0	'
Common stock, shares authorized	100,000,000	100,000,000	'
Common stock, par value per share	$0.00	$0.00	'
Reverse stock split ratio	3	'	'
Common stock subscribed and paid, shares	4,164,000	'	'
Common stock subscribed and paid	$2,082,000	'	'
Warrants, issued and outstanding	'	'	'
Options, issued and outstanding	'	'	'
Common Stock [Member] | CannaPharmaRX [Member]	'	'	'
Class of Stock [Line Items]	'	'	'
CPHX acquisition, shares	9,000,000	'	'
CPHX acquisition	$296,000	'	'
Class A Common Stock [Member] | Stock Options [Member]	'	'	'
Class of Stock [Line Items]	'	'	'
Stock option plan, shares authorized	75,000	'	'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	6 Months Ended
	Jun. 30, 2014
Operating Loss Carryforwards [Line Items]	'
Net operating loss carry forwards	318,000
Minimum [Member]	'
Operating Loss Carryforwards [Line Items]	'
Net operating loss carryforwards, expiration date	31-Dec-31
Maximum [Member]	'
Operating Loss Carryforwards [Line Items]	'
Net operating loss carryforwards, expiration date	31-Dec-33