Deal A Day (DEEL) 10-Q 14 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Nov. 07, 2014
Document And Entity Information	'	'
Entity Registrant Name	'DEAL A DAY GROUP CORP.	'
Entity Central Index Key	'0001341768	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	50,380,399
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2014	'

Balance_Sheets

Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current:	'	'
Cash and cash equivalents	$6,000	'
Total current assets	6,000	'
Total Assets	6,000	0
Current:	'	'
Accounts payable	284,684	230,118
Due to director	57,902	30,725
Accrued interest	528,441	404,715
Derivative liability	354,929	304,189
Notes payable	1,645,034	1,645,034
Total Liabilities	2,870,990	2,614,781
Stockholders' Deficit	'	'
Common stock (par value $0.001) - Authorized, 1,800,000,000 common shares; issued and outstanding, 50,380,399 shares at September 30, 2014 and December 31, 2013	50,380	50,380
Additional paid-in capital	7,237,029	7,237,029
Accumulated deficit	-10,152,399	-9,902,190
Total Stockholders' Deficit	-2,864,990	-2,614,781
Total Liabilities and Stockholders' Deficit	$6,000	$0

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Stockholders` Deficit	'	'
Common stock, Par value	$0.00	$0.00
Common stock, Authorized	1,800,000,000	1,800,000,000
Common stock, Issued	50,380,399	50,380,399
Common stock, Outstanding	50,380,399	50,380,399

Statements_of_Operations_Unaud

Statements of Operations (Unaudited) (USD $)	3 Months Ended	9 Months Ended	3 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2013
			Restated [Member]	Restated [Member]
Operating expense:	'	'	'	'
General and administrative	$26,914	$75,743	$38,611	$75,389
Stock based compensation	'	'	'	9,951
Total Operating Expenses	-26,914	-75,743	-38,611	-85,340
Non-operating income (expenses):	'	'	'	'
Interest expense	-41,159	-123,726	-41,160	-123,479
Amortization of debt discount	'	'	-11,287	-20,182
Change in fair market value of derivative	69,798	-50,740	-7,693	62,173
Income (Loss) from operations	1,725	-250,209	-98,751	-166,828
Provision for income taxes	'	'	'	'
Net Income (Loss)	$1,725	($250,209)	($98,751)	($166,828)
Net income (loss) per share, basic and diluted	$0	$0	$0	$0
Weighted average shares outstanding	50,380,399	50,380,399	50,380,399	50,173,232

Statement_of_Stockholders_Defi

Statement of Stockholders' Deficit (Unaudited) (USD $)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance, Amount at Dec. 31, 2011	$49,219	$6,995,674	($8,678,670)	($1,633,777)
Beginning Balance, Shares at Dec. 31, 2011	49,218,805	'	'	'
Net Loss	'	'	-1,008,628	-1,008,628
Issuance of options	'	196,717	'	196,717
Ending Balance, Amount at Dec. 31, 2012	49,219	7,192,391	-9,687,298	-2,445,688
Ending Balance, Shares at Dec. 31, 2012	49,218,805	'	'	'
Shares for debt, Shares	1,061,594	'	'	100,000
Shares for debt, Amount	1,061	30,787	'	31,848
Shares for settlement, Shares	100,000	'	'	'
Shares for settlement, Amount	100	3,900	'	4,000
Net Loss	'	'	-214,892	-214,892
Issuance of options	'	9,951	'	9,951
Ending Balance, Amount at Dec. 31, 2013	50,380	7,237,029	-9,902,190	-2,614,781
Ending Balance, Shares at Dec. 31, 2013	50,380,399	'	'	'
Net Loss	'	'	-250,209	-250,209
Ending Balance, Amount at Sep. 30, 2014	$50,380	$7,237,029	($10,152,399)	($2,864,990)
Ending Balance, Shares at Sep. 30, 2014	50,380,399	'	'	'

Statements_of_Cash_Flows_Unaud

Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
		Restated [Member]
Cash Flows From Operating Activities	'	'
Net loss	($250,209)	($166,828)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Stock based compensation	'	9,951
Amortization of debt discount	'	20,182
Shares issued for services	'	4,000
Change in fair market value of derivative liability	50,740	-62,173
Changes in assets and liabilities:	'	'
Prepaid expenses	'	3,600
Accounts payable	54,566	10,898
Accrued interest	123,726	123,479
Net cash used in operating activities	-21,177	-56,891
Cash Flows From Financing Activities	'	'
Borrowings on note payable	'	25,000
Proceeds on loan from director	27,177	31,998
Net Cash provided by financing activities	27,177	56,998
Net increase in cash and cash equivalents	6,000	107
Cash and cash equivalents, opening	'	95
Cash and cash equivalents, closing	6,000	202
Supplemental cash flow information	'	'
Cash paid during the year for: Interest	'	'
Cash paid during the year for: Income taxes	'	'

ORGANIZATION_AND_PRINCIPAL_ACT

ORGANIZATION AND PRINCIPAL ACTIVITIES	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
Note 1. ORGANIZATION AND PRINCIPAL ACTIVITIES	'
	Deal a Day Group Corp. (“DADG” or “the Company”) is a corporation organized under the laws of the State of Nevada.
	DADG changed its business direction in the wake of the massive growth and evolution of the multi-billion dollar daily deal market space.  We have redirected our company with the vision of creating balance between merchants and their customers and to create platforms that will help merchants grow their businesses through cost effective promotional resources. Our business units will focus on the Daily Deals/Group buying arena, print media, and software and applications development.
	As of September 30, 2014, 50,380,399 shares of common stock are outstanding.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
Note 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Basis of Presentation and Accounting
	The accompanying interim unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the United States Securities and Exchange Commission for interim financial information. Accordingly, they do not include all the information and footnotes necessary for a comprehensive presentation of financial position, results of operations, stockholders’ equity or cash flows. It is management's opinion, however, that all material adjustments (consisting of normal recurring adjustments) have been made which are necessary for a fair financial statement presentation. The interim unaudited financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K, which contains the annual audited financial statements and notes thereto, together with the Management’s Discussion and Analysis, for the year ended December 31, 2013. The interim results for the three and six months ended September 30, 2014 are not necessarily indicative of the results for the full fiscal year. The interim unaudited financial statements are presented in USD. The Company has adopted a December 31 year end.
	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles 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. Actual results could differ from those estimates.
	Fair Value of Financial Instruments
	The Company’s financial instruments consist of cash and cash equivalents, prepaid expenses and other assets, accounts payable, due to director, accrued interest, and notes payable. The carrying amounts of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.
	Cash and Cash Equivalents
	Cash and cash equivalents consist of cash on deposit. As of September 30, 2014 and December 31, 2013, the Company had $6,000 and $0 cash on deposit.
	Related Parties
	Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or common significant influence.
	Stock-Based Compensation
	The Company accounts for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, Compensation-Stock Compensation, which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values.
	The Company follows ASC Topic 505-50, formerly EITF 96-18, “Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling Goods and Services,” for stock options and warrants issued to consultants and other non-employees. In accordance with ASC Topic 505-50, these stock options and warrants issued as compensation for services provided to the Company are accounted for based upon the fair value of services provided or the estimated fair market value of the option or warrant, whichever can be more clearly determined. The fair value of the equity instrument is charged directly to compensation expense or prepaid expense and additional paid-in capital over the period during which services are rendered.
	Basic and Diluted Net Loss per Share
	Basic net loss per common share is computed by dividing net loss applicable to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted net loss per common share is determined using the weighted-average number of common shares outstanding during the period, adjusted for the dilutive effect of common stock equivalents, consisting of shares that might be issued upon exercise of common stock options. In periods where losses are reported, the weighted-average number of common shares outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive.
	Income Taxes
	The Company records deferred tax assets and liabilities based on the net tax effects of tax credits, operating loss carryforwards and temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The Company assesses the likelihood that its deferred tax assets will be recovered from future taxable income and the Company establishes a valuation allowance to reduce deferred tax assets to an amount which it believes to be more likely than not realizable. The valuation allowance is based on the Company`s estimates of taxable income by jurisdiction in which it operates and the period over which its deferred tax assets will be recoverable.
	Going Concern
	The accompanying financial statements have been prepared assuming that the company will continue to operate as a going concern.  Through September 30, 2014, the Company has not generated any revenue, has a negative working capital and has losses since inception.  As of September 30, 2014, the accumulated deficit is $10,152,399 and the working capital deficiency is $2,864,990.
	Recently Issued Accounting Standards
	On June 10, 2014, the Financial Accounting Standards Board ("FASB") issued update ASU 2014-10, Development Stage Entities (Topic 915).   Amongst other things, the amendments in this update removed the definition of development stage entity from Topic 915, thereby removing the distinction between development stage entities and other reporting entities from US GAAP.  In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information on the statements of income, cash flows and shareholders equity, (2) label the financial statements as those of a development stage entity;  (3) disclose a description of the development stage activities in which the entity is engaged and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage.  The amendments are effective for annual reporting periods beginning after December 31, 2014 and interim reporting periods beginning after December 15, 2015, however entities are permitted to early adopt for any annual or interim reporting period for which the financial statements have yet to be issued.  The Company has elected to early adopt these amendments and accordingly have not labeled the financial statements as those of a development stage entity and have not presented inception-to-date information on the respective financial statements.
	There are no other accounting standards or interpretations issued or recently adopted that are expected to have a material impact on the Company’s financial position, operations or cash flows.

DUE_TO_DIRECTOR

DUE TO DIRECTOR	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
Note 3. DUE TO DIRECTOR	'
	A director loaned the Company money during the period for cash flow needs. The balance due to the director of $57,902 as of September 30, 2014 (December 31, 2013: $30,725) is unsecured, non-interest bearing and has no specific terms of repayment.

NOTES_PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
Note 4. NOTES PAYABLE	'
	Description	30-Sep-14		31-Dec-13
	On October 27, 2009, the Company entered into a note payable for $74,202.72 at 10% interest per annum due December 31, 2010. The note also calls for 5% additional interest per annum in the event of default. As of September 30, 2014 and December 31, 2013, the note has accrued interest of $57,896 and $51,146, respectively. The note is currently in default.	$	60,000	$	60,000
	On October 26, 2009, the Company entered into a note payable for $141,623.23 at 10% interest per annum due December 31, 2010. The note also calls for 5% additional interest per annum in the event of default. As of September 30, 2014 and December 31, 2013, the note has accrued interest of $92,388 and $76,454, respectively. The note is currently in default.		141,632		141,632
	On November 4, 2011, the Company entered into an amended note payable for $945,962 at 10% interest per annum due December 31, 2012. As of September 30, 2014 and December 31, 2013, the note has accrued interest of $275,905 and $204,958, respectively. The note is currently in default.		945,962		945,962
	On October 11, 2011, the Company entered into a convertible line of credit note up to $500,000 at 8% interest per annum due December 31, 2012. The Company has received extensions to date that move the maturity date up to October 1, 2014.  As of September 30, 2014 and December 31, 2013, the note has accrued interest of $102,252 and $72,157, respectively. See note 5.		497,440		497,440
		$	1,645,034	$	1,645,034
	All of the outstanding principal debt of $1,645,034 is in default as of September 30, 2014.

CONVERTIBLE_DEBT

CONVERTIBLE DEBT	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
Note 5. CONVERTIBLE DEBT	'
	On October 1, 2011, the Company issued a convertible credit line of $500,000 with a 10% interest rate per annum. The amount drawn plus any accrued interest is convertible into shares of the Company’s common stock at a rate of 85% multiplied by the average market price of the previous 30 days trading prior to the conversion. As of September 30, 2014 and December 31, 2013, the amount drawn is $497,440 and $497,440, respectively. The total accrued interest as of September 30, 2014 and December 31, 2013 is $102,252 and $72,157, respectively. See note 4.
	In accordance with ASC 815, the Company has bifurcated the conversion feature of the note and recorded a derivative liability.
	The Company uses the Black-Scholes option pricing model to value the separate derivative liabilities for each of the draws against the credit line.  Included in the model are the following assumptions: stock price at valuation date of $0.03 (2013: $0.01-$0.30), exercise price of $0.02 (2013: $0.03-$0.27), dividend yield of zero (2013: zero), years to maturity of 0.25 (2013: 0.08-1 year), a risk free rate of 0.11% (2013: 0.12%-0.16%), and annualized volatility of 141% (2013: 93%-325%). The Company recognized a derivative expense of $0 and $0 during the three and nine months ended September 30, 2014 and 2013, respectively.
	ASC 815 requires Company management to assess the fair market value of certain derivatives at each reporting period and recognize any change in the fair market value as another income or expense item.  The Company’s only asset or liability measured at fair value on a recurring basis is its derivative liability associated with the above convertible debt.  During the three and nine months ended September 30, 2014, the Company recorded a change in fair market value of derivative liability of $69,798 and $(50,470) (2013: $(7,693) and $62,173), respectively, in relation to the aforementioned credit line. During the three and nine months ended September 30, 2014 and 2013, $0 and $0 (2013: $11,287 and $20,182), respectively, of debt discount was amortized.

CAPITAL_STOCK

CAPITAL STOCK	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
Note 6. CAPITAL STOCK	'
	The Company is authorized to issue 1,800,000,000 shares of its $0.001 par value common stock.
	Common Stock
	During the year ended December 31, 2013, the Company retired $31,848 of debt by issuing 1,061,594 shares of common stock.
	During the year ended December 31, 2013, the Company issued 100,000 shares of common stock as settlement for a dispute.  The cumulative fair value of the shares issued is $4,000.
	Stock-Based Compensation
	During the three and nine months ended September 30, 2014, the Company recognized stock-based compensation of $0 and $0 (2013: $0 and $9,951), respectively, related to stock options issued between June 1, 2009 and April 19, 2010.
	The following table summarizes the stock options outstanding at September 30, 2014:
							Outstanding at September 30, 2014
	Issue Date	Number		Price		Expiry Date
	1-Jun-09		800,000	$	0.2	1-Jun-19		800,000
	19-Apr-10		350,000	$	0.2	19-Apr-20		350,000
	19-Apr-10		350,000	$	0.13	19-Apr-20		350,000
	10-Jun-10		76,000	$	0.13	10-Jun-20		76,000
	31-Dec-10		266,000	$	0.07	31-Dec-20		266,000
	19-Jul-11		8,068,000	$	0.5	31-Jul-16		8,068,000
	Total		9,910,000					9,910,000
	Warrants
	There are no warrants outstanding for the Company.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
Note 7. SUBSEQUENT EVENTS	'
	The Company has analyzed its operations subsequent to September 30, 2014 through the date these financial statements were filed with the OTC Disclosure and News Service and has determined that it does not have any material subsequent events to disclose.

RESTATEMENTS

RESTATEMENTS	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
Note 8. RESTATEMENTS	'
	The Company has restated its financial statements for the periods ended September 30, 2013 to reflect the following adjustments:
	(i)      Fair value of conversion feature included in notes payable
	In connection with a convertible line of credit, the Company has recorded an expense for the fair value of the conversion feature using Black Scholes Option Pricing Model and re-valued the conversion feature at year end.  This has resulted in the inclusion of “Derivative Liability”, “Debt Discount”, “Derivative Expense”,
	“Amortization of Debt Discount” and “Change in Fair Market Value of Derivative” accounts and a change to “Interest Expense” as demonstrated above.
	(ii)    Loan payable
	A re-examination of the Company’s loan documents revealed the Company was calculating interest expense and payable based upon an understated loan payable balance as there was a re-allocation between accrued interest payable and loan payable.  In addition, it was noted that the Company failed to accrue default interest and penalties on certain loans payable.  The net result of the above misstatements was a decrease to “Interest Payable”, an increase to “Loan Payable” and an increase to “Interest expense”.
	(iii)   Settlement of Debt
	In connection with stock issued as a settlement for debt, the Company neglected to include the amount of $11,500 included in General and administrative expenses during the comparative period.  As such, the Company has restated the three and nine months ended September 30, 2013 to include the consulting expense included in the settlement.
		For the Three Months Ended
		30-Sep-13
		As Originally Reported			Adjustments			As Restated
	Statement of Operations	$			$			$
	General and administrative		(27,111	)		(11,500	)		(38,611	)
	Interest expense		(22,542	)		(18,618	)		(41,160	)
	Amortization of debt discount		-			(11,287	)		(11,287	)
	Change in fair market value of derivative		-			(7,693	)		(7,693	)
	Net Loss		(49,653	)		(49,098	)		(98,751	)
		For the Nine Months Ended
		30-Sep-13
		As Originally Reported			Adjustments			As Restated
	Statement of Operations	$			$			$
	General and administrative		(63,889	)		(11,500	)		(75,389	)
	Interest expense		(67,628	)		(55,851	)		(123,479	)
	Amortization of debt discount		-			(20,182	)		(20,182	)
	Change in fair market value of derivative		-			62,173			62,173
	Net Loss		(141,468	)		(25,360	)		(166,828	)
	Statement of Cash Flows
	Cash used in operating activities		(49,391	)		(7,500	)		(56,891	)
	Cash provided by financing activities		49,498			7,500			56,998

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2014
Summary Of Significant Accounting Policies Policies	'
Basis of Presentation and Accounting	'
	The accompanying interim unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the United States Securities and Exchange Commission for interim financial information. Accordingly, they do not include all the information and footnotes necessary for a comprehensive presentation of financial position, results of operations, stockholders’ equity or cash flows. It is management's opinion, however, that all material adjustments (consisting of normal recurring adjustments) have been made which are necessary for a fair financial statement presentation. The interim unaudited financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K, which contains the annual audited financial statements and notes thereto, together with the Management’s Discussion and Analysis, for the year ended December 31, 2013. The interim results for the three and six months ended September 30, 2014 are not necessarily indicative of the results for the full fiscal year. The interim unaudited financial statements are presented in USD. The Company has adopted a December 31 year end.
Use of Estimates	'
	The preparation of financial statements in conformity with generally accepted accounting principles 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. Actual results could differ from those estimates.
Fair Value of Financial Instruments	'
	The Company’s financial instruments consist of cash and cash equivalents, prepaid expenses and other assets, accounts payable, due to director, accrued interest, and notes payable. The carrying amounts of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.
Cash and cash equivalents	'
	Cash and cash equivalents consist of cash on deposit. As of September 30, 2014 and December 31, 2013, the Company had $6,000 and $0 cash on deposit.
Related parties	'
	Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or common significant influence.
Stock-Based Compensation	'
	The Company accounts for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, Compensation-Stock Compensation, which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values.
	The Company follows ASC Topic 505-50, formerly EITF 96-18, “Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling Goods and Services,” for stock options and warrants issued to consultants and other non-employees. In accordance with ASC Topic 505-50, these stock options and warrants issued as compensation for services provided to the Company are accounted for based upon the fair value of services provided or the estimated fair market value of the option or warrant, whichever can be more clearly determined. The fair value of the equity instrument is charged directly to compensation expense or prepaid expense and additional paid-in capital over the period during which services are rendered.
Basic and Diluted Net Loss per Share	'
	Basic net loss per common share is computed by dividing net loss applicable to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted net loss per common share is determined using the weighted-average number of common shares outstanding during the period, adjusted for the dilutive effect of common stock equivalents, consisting of shares that might be issued upon exercise of common stock options. In periods where losses are reported, the weighted-average number of common shares outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive.
Income taxes	'
	The Company records deferred tax assets and liabilities based on the net tax effects of tax credits, operating loss carryforwards and temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The Company assesses the likelihood that its deferred tax assets will be recovered from future taxable income and the Company establishes a valuation allowance to reduce deferred tax assets to an amount which it believes to be more likely than not realizable. The valuation allowance is based on the Company`s estimates of taxable income by jurisdiction in which it operates and the period over which its deferred tax assets will be recoverable.
Going concern	'
	The accompanying financial statements have been prepared assuming that the company will continue to operate as a going concern.  Through September 30, 2014, the Company has not generated any revenue, has a negative working capital and has losses since inception.  As of September 30, 2014, the accumulated deficit is $10,152,399 and the working capital deficiency is $2,864,990.
Recently issued accounting standards	'
	On June 10, 2014, the Financial Accounting Standards Board ("FASB") issued update ASU 2014-10, Development Stage Entities (Topic 915).   Amongst other things, the amendments in this update removed the definition of development stage entity from Topic 915, thereby removing the distinction between development stage entities and other reporting entities from US GAAP.  In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information on the statements of income, cash flows and shareholders equity, (2) label the financial statements as those of a development stage entity;  (3) disclose a description of the development stage activities in which the entity is engaged and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage.  The amendments are effective for annual reporting periods beginning after December 31, 2014 and interim reporting periods beginning after December 15, 2015, however entities are permitted to early adopt for any annual or interim reporting period for which the financial statements have yet to be issued.  The Company has elected to early adopt these amendments and accordingly have not labeled the financial statements as those of a development stage entity and have not presented inception-to-date information on the respective financial statements.
	There are no other accounting standards or interpretations issued or recently adopted that are expected to have a material impact on the Company’s financial position, operations or cash flows.

NOTES_PAYABLE_Tables

NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2014
Notes Payable Tables	'
Summary of notes payable	'
	Description	30-Sep-14		31-Dec-13
	On October 27, 2009, the Company entered into a note payable for $74,202.72 at 10% interest per annum due December 31, 2010. The note also calls for 5% additional interest per annum in the event of default. As of September 30, 2014 and December 31, 2013, the note has accrued interest of $57,896 and $51,146, respectively. The note is currently in default.	$	60,000	$	60,000
	On October 26, 2009, the Company entered into a note payable for $141,623.23 at 10% interest per annum due December 31, 2010. The note also calls for 5% additional interest per annum in the event of default. As of September 30, 2014 and December 31, 2013, the note has accrued interest of $92,388 and $76,454, respectively. The note is currently in default.		141,632		141,632
	On November 4, 2011, the Company entered into an amended note payable for $945,962 at 10% interest per annum due December 31, 2012. As of September 30, 2014 and December 31, 2013, the note has accrued interest of $275,905 and $204,958, respectively. The note is currently in default.		945,962		945,962
	On October 11, 2011, the Company entered into a convertible line of credit note up to $500,000 at 8% interest per annum due December 31, 2012. The Company has received extensions to date that move the maturity date up to October 1, 2014.  As of September 30, 2014 and December 31, 2013, the note has accrued interest of $102,252 and $72,157, respectively. See note 5.		497,440		497,440
		$	1,645,034	$	1,645,034

CAPITAL_STOCK_Tables

CAPITAL STOCK (Tables)	9 Months Ended
	Sep. 30, 2014
Capital Stock Tables	'
Summarizes the stock options outstanding	'
	The following table summarizes the stock options outstanding at September 30, 2014:
							Outstanding at September 30, 2014
	Issue Date	Number		Price		Expiry Date
	1-Jun-09		800,000	$	0.2	1-Jun-19		800,000
	19-Apr-10		350,000	$	0.2	19-Apr-20		350,000
	19-Apr-10		350,000	$	0.13	19-Apr-20		350,000
	10-Jun-10		76,000	$	0.13	10-Jun-20		76,000
	31-Dec-10		266,000	$	0.07	31-Dec-20		266,000
	19-Jul-11		8,068,000	$	0.5	31-Jul-16		8,068,000
	Total		9,910,000					9,910,000

RESTATEMENTS_Tables

RESTATEMENTS (Tables)	9 Months Ended
	Sep. 30, 2014
Restatements Tables	'
Company has restated its financial statements	'
	As such, the Company has restated the three and nine months ended September 30, 2013 to include the consulting expense included in the settlement.
		For the Three Months Ended
		30-Sep-13
		As Originally Reported			Adjustments			As Restated
	Statement of Operations	$			$			$
	General and administrative		(27,111	)		(11,500	)		(38,611	)
	Interest expense		(22,542	)		(18,618	)		(41,160	)
	Amortization of debt discount		-			(11,287	)		(11,287	)
	Change in fair market value of derivative		-			(7,693	)		(7,693	)
	Net Loss		(49,653	)		(49,098	)		(98,751	)
		For the Nine Months Ended
		30-Sep-13
		As Originally Reported			Adjustments			As Restated
	Statement of Operations	$			$			$
	General and administrative		(63,889	)		(11,500	)		(75,389	)
	Interest expense		(67,628	)		(55,851	)		(123,479	)
	Amortization of debt discount		-			(20,182	)		(20,182	)
	Change in fair market value of derivative		-			62,173			62,173
	Net Loss		(141,468	)		(25,360	)		(166,828	)
	Statement of Cash Flows
	Cash used in operating activities		(49,391	)		(7,500	)		(56,891	)
	Cash provided by financing activities		49,498			7,500			56,998

ORGANIZATION_AND_PRINCIPAL_ACT1

ORGANIZATION AND PRINCIPAL ACTIVITIES (Details Narrative)	9 Months Ended
	Sep. 30, 2014
Organization And Principal Activities Details Narrative	'
Incorporation state	'Nevada
Common shares outstanding	50,380,399

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Summary Of Significant Accounting Policies Details Narrative	'	'
Accumulated deficit	$10,152,399	$9,902,190
Working capital deficiency	2,864,990	'
Cash and cash equivalents	$6,000	$0

DUE_TO_DIRECTOR_Details_Narrat

DUE TO DIRECTOR (Details Narrative) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Due To Director Details Narrative	'	'
Unsecured, non-interest bearing	$57,902	$30,725

NOTES_PAYABLE_Details

NOTES PAYABLE (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Notes Payable	$1,645,034	$1,645,034
Note Payable [Member]	'	'
Notes Payable	60,000	60,000
Note Payable One [Member]	'	'
Notes Payable	141,632	141,632
Note Payable Two [Member]	'	'
Notes Payable	945,962	945,962
Note Payable Three [Member]	'	'
Notes Payable	$497,440	$497,440

NOTES_PAYABLE_Details_Narrativ

NOTES PAYABLE (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Dec. 31, 2013
		Note Payable [Member]	Note Payable [Member]	Note Payable One [Member]	Note Payable One [Member]	Note Payable Two [Member]	Note Payable Two [Member]	Note Payable Three [Member]	Note Payable Three [Member]
Accrued interest	'	$57,896	$51,146	$92,388	$76,454	$275,905	$204,958	$102,252	$72,157
Outstanding principal debt	$1,645,034	'	'	'	'	'	'	'	'

CONVERTIBLE_DEBT_Details_Narra

CONVERTIBLE DEBT (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Jun. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Convertible Debt Details Narrative	'	'	'	'	'
Derivative expense	$0	$0	$0	$0	'
Change in fair market value of derivative liability	-69,798	7,693	50,740	62,173	'
Debt discount amortized	'	11,287	'	20,182	'
Accrued interest	102,252	'	102,252	'	72,157
Amount drawn	$497,440	'	$497,440	'	$497,440

CAPITAL_STOCK_Details

CAPITAL STOCK (Details) (USD $)	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014
		June 1, 2009 [Member]	April 19, 2010 [Member]	April 19, 2010 One [Member]	June 10, 2010 [Member]	December 31, 2010 [Member]	July 19, 2011 [Member]
Stock options outstanding Number	9,910,000	800,000	350,000	350,000	76,000	266,000	8,068,000
Stock options outstanding Price	'	$0.20	$0.20	$0.13	$0.13	$0.07	$0.50
Stock options outstanding Expiry Date	'	'2019-06-01	'2020-04-19	'2020-04-19	'2020-06-10	'2020-12-31	'2016-07-31
Stock options outstanding, Ending Balance	9,910,000	'	'	'	'	'	'

CAPITAL_STOCK_Details_Narrativ

CAPITAL STOCK (Details Narrative) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Capital Stock Details Narrative	'	'	'	'	'
Retired debt	'	'	'	'	$31,848
Number of common stock issued	'	'	'	'	1,061,594
Number of common stock issued settlement	'	'	'	'	100,000
Common shares par value	'	'	'	'	$0.00
Cumulative fair value of the shares issued	'	'	'	'	$4,000
Stock-based compensation	0	9,951	0	0	9,951

RESTATEMENTS_Details

RESTATEMENTS (Details) (USD $)

3 Months Ended

9 Months Ended

12 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Sep. 30, 2014

Jun. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

As Originally Reported [Member]

As Originally Reported [Member]

Adjustments [Member]

Adjustments [Member]

As Restated [Member]

As Restated [Member]

Statement of Operations

'

'

'

'

'

'

'

'

'

'

'

'

General and administrative

'

'

'

'

'

'

($27,111)

($63,889)

($11,500)

($11,500)

($38,611)

($75,389)

Interest expense

41,159

'

123,726

'

'

'

-22,542

-67,628

-18,618

-55,851

-41,160

-123,479

Amortization of debt discount

'

11,287

'

20,182

'

'

'

'

-11,287

-20,182

-11,287

-20,182

Change in fair market value of derivative

69,798

-7,693

-50,740

-62,173

'

'

'

'

-7,693

62,173

-7,693

62,173

Net Loss

1,725

'

-250,209

'

-214,892

-1,008,628

-49,653

-141,468

-49,098

-25,360

-98,751

-166,828

Statement of Cash Flows

'

'

'

'

'

'

'

'

'

'

'

'

Cash used in operating activities

'

'

-21,177

'

'

'

'

-49,391

'

-7,500

'

-56,891

Cash provided by financing activities

'

'

$27,177

'

'

'

'

$49,498

'

$7,500

'

$56,998