Marizyme (MRZM) 10-Q/A 15 May 14 2013 Q3 Quarterly report (amended) Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2013	15-May-14
Document Information [Line Items]	'	'
Document Type	'10-Q	'
Amendment Flag	'true	'
Document Period End Date	30-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Trading Symbol	'GBSX	'
Entity Registrant Name	'GBS Enterprises Inc	'
Entity Central Index Key	'0001413754	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	31,904,291
Amendment Description	'GBS Enterprises Incorporated, a Nevada corporation (the “Company”), is filing this Amendment No. 1 (this “Amendment No. 1”) to its Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2013 (the “Form 10-Q”), originally filed with the Securities and Exchange Commission on November 14, 2013 (the “Original Filing”), for the following purposes: 1.. To furnish the Interactive Data File with detailed note tagging as Exhibit 101 to the Form 10-Q in accordance with Rule 405 of Regulation S-T. Exhibit 101 provides the financial statements and related notes in the Form 10-Q formatted in XBRL (eXtensible Business Reporting Language). Other than the foregoing, no additional material changes have been made to the Company’s Form 10-Q. This Amendment No. 1 to the Form 10-Q speaks as of the date of the Original Filing does not reflect events that may have occurred subsequent to the Original Filing date and does not modify or update in any way disclosures made in the Original Filing. The certifications pursuant to Section 302 and Section 906 of the Sarbanes-Oxley Act of 2002, filed as Exhibits 31 and 32, respectively, to the Original Filing, have been re-executed and re-filed as of the date of this Amendment No. 1.	'

Interim_Consolidated_Balance_S

Interim Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current Assets	'	'
Cash and cash equivalents - Note 6	$259,614	$1,154,602
Accounts Receivable - Note 7	3,528,260	4,143,448
Inventory - Note 3	21,684	0
Prepaid expenses - Note 8	207,811	84,304
Other current receivables - Note 9	276,856	676,976
Assets held for sale	0	384,862
Total current assets	4,294,224	6,444,192
Non-Current Assets	'	'
Assets held for sale	0	1,846,645
Property, plant and equipment - Note 11	282,601	332,839
Other non-current receivables - Note 12	1,217	428,422
Deferred tax assets non-current - Note 10	1,076,010	1,132,103
Goodwill - Note 13	31,260,500	34,254,881
Software - Note 14	10,232,633	12,207,031
Other assets - Note 15	132,489	156,379
Total non-current assets	42,985,450	50,358,300
Total assets	47,279,675	56,802,492
Current liabilities	'	'
Notes payable	1,775,010	2,313,572
Liabilities to banks - Note 16	3,887,764	6,774
Accounts payables and accrued liabilities - Note 17	3,946,070	6,241,733
Deferred income - Note 18	6,846,920	6,099,570
Other short term liabilities - Note 19	242,252	860,032
Due to related parties	0	2,115,869
Liabilities held for sale	0	589,634
Total current liabilities	16,698,017	18,227,184
Non-Current liabilities	'	'
Liabilities to banks	0	3,716,102
Retirement benefit obligation	172,414	165,876
Liabilities held for sale	0	159,898
Total non-current liabilities	172,414	4,041,876
Total liabilities	16,870,431	22,269,060
Capital stock - Note 20 Authorized: 75,000,000 common shares of $.001 par value each 25,000,000 preferred shares of $.001 par value each	'	'
Issued and outstanding: 30,837,624 shares of common stock (29,461,664 shares of common stock at December 31, 2012)	30,838	29,462
Additional paid in capital	50,009,107	49,691,195
Subscription Receivable	50,000	0
Accumulated deficit	-21,646,422	-18,974,582
Other comprehensive income	-299,034	442,841
Stockholders equity	28,144,489	31,188,916
Noncontrolling interest in subsidiaries	2,264,754	3,344,516
Total stockholders' equity	30,409,243	34,533,432
Total stockholders' equity and liabilities	$47,279,675	$56,802,492

Interim_Consolidated_Balance_S1

Interim Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Capital Stock, authorized common shares	75,000,000	75,000,000
Capital Stock, common shares par value	$0.00	$0.00
Capital Stock, authorized preferred shares	25,000,000	25,000,000
Capital Stock, preferred shares par value	$0.00	$0.00
Issued common stock	30,837,624	29,461,664
Outstanding common stock	30,837,624	29,461,664

Interim_Consolidated_Statement

Interim Consolidated Statements of Operations and Comprehensive Income/(Loss) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenues - Note 21	'	'	'	'
Products	$4,133,565	$4,719,446	$13,170,113	$15,247,883
Services	932,091	990,333	2,442,935	3,516,745
Revenues	5,065,656	5,709,778	15,613,048	18,764,628
Cost of goods sold	'	'	'	'
Products	563,950	922,839	2,738,549	3,833,550
Services	1,709,105	2,289,927	4,951,817	6,616,975
Cost of Goods and Services Sold, Total	2,273,055	3,212,767	7,690,366	10,450,525
Gross profit	2,792,601	2,497,011	7,922,682	8,314,103
Operating expenses	'	'	'	'
Selling expenses	2,033,242	2,625,773	6,627,311	9,990,170
Administrative expenses	1,145,304	1,229,281	3,922,440	3,940,092
General expenses	120,364	318,350	392,329	711,227
Operating Expenses, Total	3,298,910	4,173,403	10,942,080	14,641,489
Operating income (loss)	-506,309	-1,676,392	-3,019,398	-6,327,386
Other Income (expense) - Note 22	'	'	'	'
Other Income (expense)	44,726	892,702	566,430	52,543
Interest income	0	209	420	2,866
Interest expense	-140,213	-133,741	-546,333	-241,405
Nonoperating Income (Expense), Total	-95,487	759,169	20,517	-185,996
Income (loss) before income taxes	-601,796	-917,223	-2,998,882	-6,513,382
Income tax (income) expense	487	-287,718	13,807	-1,409,759
Income (loss) before discontinued operations	-602,283	-629,504	-3,012,689	-5,103,623
Discontinued operations - Note 4	0	-33,125	0	63,246
Net income (loss)	-602,283	-662,629	-3,012,689	-5,040,377
Net Loss Attributable to noncontrolling Interest	535,588	-271,574	-340,849	-1,699,550
Net income (loss) attributable to stockholders	-1,137,871	-391,055	-2,671,840	-3,340,827
Net earnings (loss) per share, basic and diluted	($0.04)	($0.01)	($0.09)	($0.12)
Weighted average number of common stock outstanding, basic and diluted	30,492,650	28,611,701	30,379,612	28,611,701
Statement of Comprehensive Income (Loss):	'	'	'	'
Net Income (Loss)	-602,283	-662,629	-3,012,689	-5,040,377
Foreign currency Translation Adjustment	-365,488	-2,503,497	-1,480,788	-116,135
Comprehensive income (loss)	-967,771	-3,166,126	-4,493,477	-5,156,512
Less: Net Income (Loss) attributable to noncontrolling interest	535,588	-271,574	-340,849	-1,699,550
Less: Other Comprehensive Income (Loss) attributable to noncontrolling interest	-182,378	-1,223,936	-738,913	-32,642
Total Comprehensive income (loss) attributed to stockholders	($1,320,981)	($1,670,617)	($3,413,715)	($3,424,320)

Interim_Consolidated_Statement1

Interim Consolidated Statements of Cash Flows (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flow from operating activities	'	'
Net loss / net income	($3,012,689)	($5,103,623)
Adjustments	'	'
Deferred income taxes	56,093	-1,421,720
Depreciation and amortization	3,399,200	3,289,383
Write-down of Goodwill and Intangibles	0	3,079,168
Consulting expense	74,000	0
Interest Expense	195,288	0
Gains (Losses) on Sale of Assets	0	-1,566,119
Gains (Losses) from equity investment	0	-26,751
Changes in operating assets and liabilities:	'	'
Accounts receivable, prepaid assets, other current receivables	3,574,403	1,471,490
Other Assets	0	-37,398
Retirement benefit obligation	6,538	0
Inventories	-21,684	119,245
Accounts payable and other liabilities	-2,915,625	-2,438,073
Net cash provided (used) by operating activities	1,355,523	-2,634,397
Net cash provided (used) by discontinued	0	63,246
Cash flow from investing activities	'	'
Sale (Purchase) of intangible assets	487,309	-2,527,077
Sale (Purchase) of property, plant and equipment	0	-579,206
Increase (Decrease) in Financial assets	0	614,480
Net cash provided (used) in investing activities	487,309	-2,491,803
Cash flow from financing activities	'	'
Net borrowings - banks	164,889	1,067,397
Other borrowings	-538,562	-2,074,044
Capital paid-in	100,000	3,583,176
Loans from related party	-2,115,869	-28,432
Net cash provided (used) in financing activities	-2,389,541	2,548,096
Effect of exchange rate changes on cash	-348,280	6,991
Net increase (decrease) in cash	-894,988	-2,507,867
Cash and cash equivalents - Beginning of the year	1,154,602	3,250,821
Cash and cash equivalents - End of Quarter	$259,614	$742,954

COMPANY_AND_BACKGROUND

COMPANY AND BACKGROUND	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
COMPANY AND BACKGROUND	'
	Note 1          COMPANY AND BACKGROUND
	GBS Enterprises Incorporated, a Nevada corporation, through its subsidiaries, is a global provider of technology solutions for businesses and government agencies. We focus on developing and delivering solutions that help our customers to gain value and reduce cost in the development, deployment and management of the applications used in the course of conducting their business (“business applications”). We do this by building software and providing services that aid in:
		¨	Information Technology (“IT”) systems analysis, planning and management;
		¨	Automating business processes;
		¨	Optimizing system and application performance;
		¨	Ensuring the security and compliance of systems, applications and processes; and
		¨	Migrating and integrating systems, applications and processes.
	Our customers include corporate and government IT departments, solutions integrators (“SIs”) and independent software vendors (“ISVs”). Our corporate customers are from a variety of industries, including insurance, financial services, pharmaceuticals, healthcare, manufacturing, logistics, and education. The install-base of our software products spans more than 5,000,000 users in 38 countries on four continents. We principally market and sell our products and services directly in the United States, Canada, United Kingdom, Germany, Austria, Switzerland, the Nordics and India; and indirectly through local distributors and resellers representing Australia, South America and regionally in Europe.
	Our software and services are designed to mainly serve organizations that have investments in IBM’s Lotus® Notes and Domino platform. The IBM Lotus® Notes and Domino platform is both a system for enterprise email as well as an application platform, meaning that it can be used as both an email system and an environment in which business applications can be deployed and used. This platform was originally brought to market by Lotus Development Corp. in 1989, and was subsequently acquired by IBM in 1995. According to Radiate, in 2011, IBM Lotus Domino will have a worldwide installed base of 189 million mailboxes. Currently, the installed base for On-Premises IBM Lotus Domino mailboxes represents the majority of worldwide IBM Lotus Domino mailboxes, accounting for 87% of worldwide IBM Lotus Domino mailboxes. By 2015, this percentage is expected to decrease to 80%, as hosted email grows in popularity. (The Radiate Group Inc., April 2011, “IBM Lotus Notes/Domino Market Analysis, 2011-2015“)
	We, through our subsidiaries, have executed our strategy to acquire companies, which have developed software and specialized services for the Lotus Notes and Domino market. This growth by acquisition strategy has resulted in less competition for our software products; a large concentration of highly skilled employees with unique expertise in the area of Lotus Notes and Domino; staff and physical offices on three continents providing greater access to a global market; significant market awareness and greater market share amongst organizations that use Lotus Notes and Domino; and a comprehensive portfolio of solutions specific to the needs and requirements of organizations which use Lotus Notes and Domino.
	While our products and services remain in use and demand, over the last several years, the market itself has been undergoing a paradigm shift. New technologies, especially in the areas of Cloud Computing and Mobile applications, have grown in popularity due to the potential cost savings and operational efficiencies they can offer. As organizations make investments in these new technologies, they are faced with highly complex and costly projects to migrate (“migration”) or replace their existing systems that don’t operate in the cloud or on mobile devices (“modernization”) – this includes their existing email and business applications that run on Lotus Notes and Domino.
	To that end, we have acquired and developed technologies that help organizations reduce the time, cost, resources and risks associated with these highly complex migration and modernization projects.
	General Corporate History
	We were incorporated in Nevada on March 20, 2007 as SWAV Enterprises Ltd. (“SWAV”). SWAV was an importer and wholesaler of Chinese manufactured goods.
	On April 26, 2010, SWAV purchased certain technology assets of Lotus Holdings Ltd. (“Lotus”) in exchange for 2,265,240 shares of SWAV common stock. Also on April 26, 2010, Lotus (on behalf of the SPPEF Members as discussed below) purchased an aggregate of 11,984,770 of the outstanding shares of common stock from the selling shareholders of SWAV for an aggregate of $370,000. As a result of the two sets of transactions, Lotus owned an aggregate of 14,250,010 shares of common stock of SWAV, representing approximately 95.0% of the 15,000,000 shares of SWAV common stock outstanding on April 26, 2010.
	On September 6, 2010, SWAV’s name was changed to GBS Enterprises Incorporated. On October 14, 2010, the Company’s trading symbol on the OTC Bulletin Board was changed from SWAV to GBSX.
	About Lotus Holdings, Ltd.
	Lotus is a holding company which was formed under the laws of Gibraltar for the purpose of financing merger and acquisition projects, specifically in the niche market of small or microcap companies listed on the Frankfurt Stock Exchange with complex shareholder structures and whose stock is trading below one Euro (€1.00) per share.
	SPPEFs
	Lotus typically finances its merger and acquisition projects through the use of Special Purpose Private Equity Funds (“SPPEFs”). Typically, SPPEFs are funded by a company’s major shareholders (the “Major Shareholders”) seeking to raise capital for projects and who fund at least 50% of the SPPEF, with the remaining portion being provided through the investment community and network of investors in Lotus. Each SPPEF is co-managed by a representative of the company’s Major Shareholders (the “Representative Secretary”) and an attorney appointed by Lotus (the “Lotus Representative”).
	On February 25, 2010, a group of shareholders (the “GROUP Major Shareholders”) of GROUP Business Software AG, a German public company trading on the Frankfurt Stock Exchange under the symbol “INW” (“GROUP”), engaged Lotus to provide financial consulting and advisory services, on a non-exclusive basis, for the primary task of establishing a SPPEF. On March 12, 2010, the GROUP Major Shareholders and Lotus established and funded a SPPEF with $1,400,000, consisting of $1,000,000 from the GROUP Major Shareholders and $400,000 from a Lotus investor (collectively, the “SPPEF Members”).
	In early April 2010, the SPPEF Members decided to acquire SWAV. As disclosed above, on April 26, 2010, Lotus, on behalf of the SPPEF Members, acquired an aggregate of 11,984,770 shares of SWAV common stock from the selling shareholders of SWAV for an aggregate purchase price of $370,000. The 11,984,770 shares of SWAV common stock represented approximately 79.9% of the 15,000,000 outstanding shares of SWAV common stock on April 26, 2010. Upon the consummation of the acquisition, the then executive officers and directors of SWAV resigned and Mr. Joerg Ott, the Chief Executive Officer of GROUP and a GROUP Major Shareholder, was appointed the Chief Executive Officer of SWAV and sole member of SWAV’s Board of Directors.
	Transactions following the acquisition
	On November 1, 2010, the Company repurchased an aggregate of 3,043,985 of the 11,984,770 shares of the Company’s common stock originally purchased by Lotus on April 26, 2010. In consideration for the 3,043,985 shares of the Company’s common stock, the Company issued to Lotus a Secured Demand Note, dated November 1, 2010 (the “First Demand Note”), for the principal amount of $300,000 bearing interest at the rate of 5% per annum. The First Demand Note was repaid in September 2011.
	Effective December 30, 2010, pursuant to securities purchase agreements between the Company and six GROUP Major Shareholders, the Company purchased an aggregate of 7,115,500 shares of GROUP common stock from the six GROUP Major Shareholders in consideration for an aggregate for 3,043,985 shares of the Company’s common stock (the “December Transaction”). As a result the Company owned approximately 28.2% of the outstanding common stock of GROUP.
	Reverse Merger
	After the December Transaction was completed, the additional GROUP Major Shareholders accepted the share swap offer from the Company and effectuated a reverse merger of GROUP and the Company. To effectuate the reverse merger, on January 5, 2011, the Company repurchased from Lotus an aggregate of 2,361,426 of the 11,984,770 shares of the Company’s common stock originally purchased by Lotus on April 26, 2010. In consideration for these 2,361,426 shares, the Company issued to Lotus a Secured Demand Note, dated January 5, 2011 (the “Second Demand Note”), for the principal amount of $200,000 bearing interest at the rate of 5% per annum. The Second Demand Note was repaid in November 2011.
	Effective January 6, 2011, pursuant to securities purchase agreements between the Company and the remaining GROUP Major Shareholders, the Company purchased an aggregate of 5,525,735 shares of GROUP common stock from the remaining GROUP Major Shareholders in consideration for an aggregate of 2,361,426 shares of the Company’s common stock (the “January Transaction”). The 5,525,735 GROUP shares represented approximately 21.9% of the outstanding shares of common stock of GROUP. As a result of the December Transaction and January Transaction, the Company purchased an aggregate of 12,641,235 shares of GROUP from the GROUP Major Shareholders in consideration for an aggregate of 5,405,411 shares of the Company’s common stock, resulting in the Company owning approximately 50.1% of the outstanding common stock of GROUP and effectuating a reverse merger of the Company and GROUP whereby GROUP became the accounting acquirer.
	Additional Acquisition
	On February 27, 2012, the Company acquired an additional 883,765 shares of common stock of GROUP from GAVF LLC for an average purchase price of $.070 per share, or approximately $619,000, after an outstanding loan of GROUP was converted into an aggregate of 1,750,000 shares of GROUP common stock, thereby increasing GROUP’s outstanding common stock to 26,982,000 shares. By acquiring the new shares, the Company increased its ownership of GROUP common stock to an aggregate of 13,525,000 shares, representing approximately 50.1% of the outstanding common stock of GROUP.
	Acquisition/Dissolution of Subsidiary Companies
	Pavone AG
	Effective April 1, 2011, the Company acquired 100% of the outstanding common shares of Pavone AG, a German corporation, for $350,000 in cash and 1,000,000 shares of its common stock. The fair value of the common stock was determined to be $4.90 per share, representing the market value at the end of trading on the date of the acquisition. The total value of the investment, including the assumption of $ 583,991 in debt was $5,843,991. Pavone’s extensive workflow software for Lotus Notes and Domino along with their large customer base is well suited to GBS Enterprises portfolio strategy. The acquisition of Pavone complements GBS's majority ownership in GROUP and the Company believes that it further strengthens their leading industry position on the IBM Lotus Platforms and expands their cloud computing technology offerings beyond the IBM Lotus market. Pavone currently has offices in Germany and the UK. They have over 2,500 customers and over 150,000 users worldwide.
	GroupWare, Inc.
	Effective June 1, 2011, the Company acquired 100% of the outstanding common shares of GroupWare, Inc., a Florida corporation (“GroupWare”). As consideration the Company paid $250,000 and issued 250,000 shares of its common stock. The fair value of the common stock was determined to be $4.34 per share, representing the market value at the end of trading on the date of the acquisition. The total value of the investment, including the assumption of $ 694,617 in debt was $ 2,029,617. Upon the consummation of the acquisition, the management and board of GroupWare resigned and Joerg Ott, the Company’s Chief Executive Officer and sole director, was appointed as the Chief Executive Officer and sole director of GroupWare. GroupWare is based in Lubeck, Germany with offices in St. Petersburg, Florida. GroupWare's ePDF server delivers centralized, network-wide PDF solutions for messaging, workflow, document, content and data management. The Company believes that the acquisition strengthens the GBS Modernizing/Migrating offering, which helps bring IBM Lotus Notes client applications to the web, by substituting traditional printing methods provided by the Notes client with simple-to-use print-to-PDF capabilities in the browser.
	IDC Global, Inc.
	On July 25, 2011, the Company acquired 100% of the issued and outstanding shares of common stock of IDC Global, Inc., a Delaware corporation (“IDC”). Pursuant to the acquisition agreement, dated July 15, 2011, the Company agreed to issue the shareholders an aggregate of 800,000 shares of common stock and made a cash payment of $750,000. The agreement required an additional payment to the management shareholders of 80,000 shares of common stock and signing bonuses to personnel of $35,000. The Company also agreed to reimburse IDC up to $25,000 for incurred accounting and legal fees related to the transaction. The fair value of the common stock was determined to be $3.70 per share, representing the market value at the end of trading on the date of the agreement. The total value of the investment, including $883,005 of debt assumption, was $4,066,000. IDC was a privately held company that provides nationwide network and data center services. IDC delivers customized, high availability technology solutions for WAN, Wireless Services, Co-location & Hosting, Managed Services, and Network Security. IDC includes two Data Center facilities located in the downtown Chicago area and Colocation facilities in three other Data Centers in New York, London, England and Frankfurt, Germany. IDC provides internet infrastructure Services (IaaS) to the business community helping customers make the transition from large, static and expensive on-premise computing to dynamic, flexible and cost-effective off-premise computing. IDC is helping customers make the transition from large, static and expensive on-premise computing to dynamic, flexible and cost-effective off-premise computing.
	Due to the Company’s perceived increase in the demand for Modernization, Mobility and Optimization offerings, the Company made a strategic decision in 2012 to focus on its core offerings in the IBM Notes and Domino market and to divest its non-core businesses, including IDC.
	On February 1, 2013, GBS entered into a Stock Purchase Agreement, dated February 1, 2013 (the “Agreement”), with IDC and Global Telecom & Technology Americas, Inc., a Virginia corporation (“GTT). Pursuant to the Stock Purchase Agreement, we sold 100% of the issued and outstanding capital stock of IDC to GTT for an aggregate purchase price of $4,600,000 (the “Purchase Price”), subject to certain holdback provisions amounting to $1.093 million as described more fully in the Stock Purchase Agreement. The Purchase Price is also subject to adjustment on a dollar-for-dollar basis for adjustments the Net Working Capital (defined as Current Assets minus Current Liabilities) of IDC by GTT within 90 days of closing.
	SD Holdings, Ltd.
	On September 27, 2011, the Company entered into an acquisition agreement with SD Holdings, Ltd. (“SYN”), a Mauritius corporation, and the shareholders of SYN owning 100% of issued and outstanding shares of SYN. SYN owns 100% of all issued and outstanding shares of Synaptris, Inc., a California corporation (“Synaptris”), and 100% of all issued and outstanding shares of Synaptris Decisions Private Limited, a company formed in India (“Synaptris India”). Pursuant to the acquisition agreement, the Company purchased one hundred percent (100%) of the issued and outstanding shares of SYN (“SYN Shares”) effective November 1, 2011 in consideration for $525,529 and agreed to issue 700,000 shares of common stock, subject to adjustment. Actual shares issued were 612,874. The fair value of the common stock was determined to be $2.05 per share, representing the market value at the end of trading on the date of the agreement.
	On April 1, 2012, the Company sold SYN, Synaptris and Synaptris India for $1,877,232 to Lotus Holding, Ltd. in an effort to restructure the Company’s multilevel subsidiary - structure derived from the historical mergers and acquisitions, and to reduce overhead and administrative costs.
	GBS India Private Limited
	Pursuant to an existing transfer agreement, effective July 1, 2012, the Company entered into a purchase agreement with SYN for $1,877,232, which transferred all assets, including intellectual property rights, and liabilities of the IntelliPRINT and FewClix product lines, customer contracts and certain employees for operations in a new subsidiary, GBS India Private Limited, an incorporated entity formed under the Indian Companies Act 1956 (“GBS India”). A royalty fee in the amount of approximately $350,000 has been agreed upon for the benefit the Company. Additionally a profit based fee of up to $700,000 may be earned based on license and revenue recognized from the sold IntelliVIEW and IntelliVIEW NXT products.
	On August 1, 2012, the Company acquired 100% of the outstanding shares of capital stock of GBS India. We anticipate GBS India’s presence in India to accelerate our plan to expand our product development team particularly for our strategic offerings in India.
	Pavone AG/Groupware AG
	On July 6, 2012 and August 9, 2012, wholly-owned subsidiaries Pavone AG and Groupware AG, respectively, were merged into Pavone GmbH. The mergers were consummated solely for administrative purposes. Pavone GmbH is a wholly-owned subsidiary of the Company.
	Pavone, Ltd.
	The Company serves the UK market with GROUP’s subsidiary GBS, Ltd. Therefore, subsidiary Pavone, Ltd, as being a shell company, was dissolved on July 8, 2012.
	EbVokus, GmbH.
	On October 1, 2012, GROUP Business Software AG sold all of the software and operational assets (constituting substantially all of the assets) of its wholly-owned subsidiary, ebVokus GmbH, along with the associated maintenance and project agreements to a non-affiliated third party for a purchase price of approximately $459,000, approximately $258,000 (200,000 Euros: 1 EUR =1.29 USD on October 1, 2012) was paid at closing and the remaining $201,000 was paid on February 15, 2013 (150,000 Euro: 1EUR =1.35 USD on February 15, 2013).
	B.E.R.S. AD
	On November 23, 2012, GROUP Business Software AG sold its entire participation (50%) in B.E.R.S AD for a total of 25,000 BGN.
	Group Live, N.V.
	Group Live N.V. operating under the laws of the Netherlands and a 100% subsidiary of GROUP declared its end of business May 31, 2012, registered in the commercial register June 22, 2012. Following the local procedures the company has been dissolved from the register as per April 5, 2013, registered April 16, 2013.

INTERIM_REPORTING

INTERIM REPORTING	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
INTERIM REPORTING	'
	Note 2         INTERIM REPORTING
	The accompanying unaudited interim consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial statements prepared under the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. They do not include all information and footnotes required by generally accepted accounting principles for complete financial statements. However, except as disclosed herein, they include all adjustments, which are, in the opinion of management, necessary to present fairly the financial position, results of operations and cash flows for the interim periods presented in accordance with accounting principles generally accepted in the United States of America. These interim financial statements follow the same accounting policies and methods of their application as the Company’s audited financial statements. All adjustments are of a normal recurring nature.
	Operating results for the nine months ended September 30, 2013 are not necessarily indicative of the results that can be expected for the year ending December 31, 2013.

ACCOUNTING_POLICIES

ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
ACCOUNTING POLICIES	'
	Note 3         ACCOUNTING POLICIES
	The financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America, the more significant of which are as follows:
	Critical Accounting Policies and Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
	Segment Reporting
	The Financial Accounting Standards Board (“FASB”) authoritative guidance regarding segment reporting establishes standards for the way that public business enterprises report information about operating segments in annual financial statements and requires that those enterprises report selected information about operating segments in interim financial reports. It also establishes standards for related disclosures about products and services, geographic areas and major customers. The Company has determined that it operates in only one segment – the development and maintenance of computer software programs and support products.
	Comprehensive Income (Loss)
	The Company adopted the FASB Codification topic (“ASC”) 220, “Reporting Comprehensive Income”, which establishes standards for the reporting and display of comprehensive income and its components in the financial statements. Comprehensive income consists of net income and other gains and losses affecting stockholder's equity that are excluded from net income, such as unrealized gains and losses on investments available for sale, foreign currency translation gains and losses and minimum pension liability. Since inception, the Company’s other comprehensive income represents foreign currency translation adjustments and small net actuarial losses on pension plans.
	Net Income per Common Share
	ASC 260, “Earnings per share,” requires dual presentation of basic and diluted earnings per share (EPS) with a reconciliation of the numerator and denominator of the EPS computations. Basic earnings per share amounts are based on the weighted average shares of common stock outstanding. If applicable, diluted earnings per share would assume the conversion, exercise or issuance of all potential common stock instruments such as options, warrants and convertible securities, unless the effect is to reduce a loss or increase earnings per share. Diluted net income (loss) per share on the potential exercise of the equity-based financial instruments is not presented where anti-dilutive. Accordingly, although the diluted weighted average number of common stock outstanding is disclosed on the statements of operation, the calculated net loss per share is the same for both the basic and diluted as both are based on the basic weighted average of common stock outstanding. There were no adjustments required to net income for the period presented in the computation of diluted earnings per share.
	Financial Instruments
	Financial instruments consist of cash and cash equivalents, accounts and other receivable, financial assets, notes payable, liabilities to banks, accounts payable, accrued liabilities and other liabilities, due to related parties and retirement benefit obligations. Financial assets and liabilities are measured upon first recognition and reviewed at the financial statement date. Changes in fair value are recognized through profit and loss. Unless otherwise noted, it is management’s opinion that the Company is not exposed to significant interest or credit risks arising from these financial instruments.
	Currency Risk
	We use the US dollar as our reporting currency. The functional currencies of our significant foreign subsidiaries are the local currency, which includes the Euro, the British Pound, the Indian Rupee, and the Bulgarian Lev. Accordingly, some assets and liabilities are incurred in those currencies and we are subject to foreign currency risks.
	Fair Value Measurements
	The Company follows ASC 820, “Fair Value Measurements and Disclosures”, for all financial instruments and non-financial instruments accounted for at fair value on a recurring basis. This new accounting standard establishes a single definition of fair value and a framework for measuring fair value, sets out a fair value hierarchy to be used to classify the source of information used in fair value measurement and expands disclosures about fair value measurements required under other accounting pronouncements. It does not change existing guidance as to whether or not an instrument is carried at fair value. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions and credit risk.
	The Company has adopted ASC 825, Financial Instruments, which allows companies to choose to measure eligible financial instruments and certain other items at fair value that are not required to be measured at fair value. The Company has not elected the fair value option for any eligible financial instruments.
	Cash and cash equivalents
	The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents.
	Inventories
	Pursuant to ASC 330 (Inventories), inventories held for sale are recognized under inventories. Inventories were measured at the lower of cost or market. Cost is determined on a first-in-first out basis, without any overhead component.
	Goodwill and other Intangible Assets
	Intangible assets predominately comprise goodwill, acquired software and capitalized software development services. Intangible assets acquired in exchange for payment are reflected at acquisition costs. If the development costs can be capitalized per ASC 985-20-25, these are reflected as ascribable personnel and overhead costs.
	Company created software can be intended for sale to third parties or used by the Company itself. If the conditions for capitalization are not met, the expenses are recorded with their effect on profit in the year in which they were incurred.
	The Company amortizes intangible assets with a limited useful life to the estimated residual book value in accordance with ASC regulations. In addition, in special circumstances according to ASC 350-30, a recoverability test is performed and, if applicable, unscheduled amortization is considered.
	The useful life of acquired software is between three and five years and three years for Company created software.
	Intangible assets obtained as part of an acquisition which do not meet the criteria for a separate entry are identified as goodwill. Goodwill is reviewed once a year during an impairment test, whereby the appraised fair value of the invested capital of the reporting unit, is compared with the carrying (book) value of its invested capital amount (including goodwill.) Use value is generally applied in order to determine the recoverability of goodwill and intangible assets with an indefinite useful life. The projected financial plan prepared by the management serves as the basis for this determination of use value and the planning assumptions are each adjusted for the current state of knowledge. Reasonable assumptions regarding macroeconomic trends and historical developments are taken into account in making these adjustments. Future estimated cash flows are determined based on the expected growth rates of the markets in question.
	If the carrying amount of the reporting unit exceeds the appraised fair value, the impairment based on use value measures the amount of loss, if any, and an unscheduled amortization expense is recorded. If the appraised value of the reporting unit exceeds its carrying amount, goodwill of the reporting unit is not considered to be impaired.
	Property, Plant and Equipment
	Property, plant and equipment are valued at acquisition or manufacturing costs reduced by scheduled and, if necessary, unscheduled depreciation. Fixed assets are depreciated on a straight-line basis, prorated over their expected useful life. Scheduled depreciation for property, plant and equipment is based on useful lives of 3 to 10 years. Leasehold Improvements are depreciated up to 40 years.
	If fixed assets are sold, retired or scrapped, the profit or loss arising from the difference between the net sales proceeds and the residual book value are included under other operating earnings and expenses.
	Impairment or Disposal of Long-Lived Assets
	The Company evaluates the recoverability of its fixed assets and other assets in accordance with ASC topic, 360.10. This guidance requires recognition of impairment of long-lived assets in the event the net book value of such assets exceeds its’ expected cash flows or appraised value In this instance, the asset is considered to be impaired and is written down to fair value.
	Revenue Recognition
	Sources of Revenues:
	License revenues
	Our license revenues consist of revenues earned from the licensing of our software products. These products are generally licensed on a perpetual basis. Pricing models have generally been based either upon the physical infrastructure, such as the number of physical desktop computers or servers, on which our software runs or on a per user basis. License revenues are recognized when the elements of revenue recognition for the licensed software are complete, generally upon electronic shipment of the software and the software key to provide full access to all functionalities for our customers. In general, our invoices reflect license, service and maintenance components. In the case of multi element contracts, the revenues allocated to the software license in most cases represent the residual amount of the contract after the fair value of the other elements has been determined. Certain products of our software offering are licensed on a subscription basis.
	Software maintenance revenues
	Software maintenance revenues are recognized ratably on a pro-rata basis over the range of the contract period. Our contract periods typically range from one to five years. Vendor-specific objective evidence (“VSOE”) of fair value for software maintenance services is established by the rates charged in stand-alone sales of software maintenance contracts or the stated renewal rate for software maintenance. Customers who are party to software maintenance agreements with us are entitled to receive support, product updates and upgrades on a when-and-if-available basis.
	Professional services revenues
	Professional services include pre-project consulting, software design, customization, project management, implementation and training. Professional services are not considered essential to the functionality of our products, as these services do not alter the product capabilities and may be performed by our customers or by other vendors. Professional services engagements performed for a fixed fee, for which we are able to make reasonably dependable estimates of progress toward completion, are recognized on a proportional performance basis based on hours incurred and estimated hours of completion. Professional services engagements that are on a time and materials basis are recognized based on hours incurred. Revenues on all other professional services engagements are recognized upon completion. Our professional services may be sold with software products or on a stand-alone basis. Vendor Specific Objective Evidence (VSOE) of fair value for professional services is based upon the standard rates we charge for such services when sold separately.
	Foreign Currency Translation
	The functional currency of the Company is US dollars. For financial reporting purposes, the financial statements of the subsidiary companies whose functional currency is other than US dollars were translated into US dollars using the current rate method. Assets and liabilities were translated at the exchange rates at the balance sheet dates, revenue and expenses were translated at the average exchange rates and stockholders’ equity was translated at historical exchange rates. Any translation adjustments resulting are not included in determining net income but are included in foreign exchange adjustment to other comprehensive income, a component of stockholders’ equity.
	Other Provisions
	According to FASB ASC 450 “Contingencies”, provisions are made whenever there is a current obligation to third parties resulting from a past event which is likely in the future to lead to an outflow of resources and of which the amount can be reliably estimated. Provisions not already resulting in an outflow of resources in the following year are recognized at their discounted settlement amount on the financial statement date. The discount taken is based on market interest rates. The settlement amount also includes the expected cost increases. Provisions are not set off against contribution claims. If the amended estimate leads to a reduction of the obligatory amount, the provision is proportionally reversed and the earnings are recognized in other operating earnings.
	Deferred Taxes
	Income taxes are provided in accordance with FASB Codification topic 740, “Accounting for Income Taxes”. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss-carry forwards.
	Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that, that some portion or all of the deferred tax asset will not be realized. Deferred tax assets and liabilities are adjusted for the effect of changes in tax laws and rates on the date of enactment.
	Recent Accounting Pronouncements
	In July 2012, the FASB issued ASU 2011-08, Intangibles – Goodwill and Other (Topic 350): Testing Goodwill for Impairment. With the objective of reducing the cost and complexity of performing an impairment test for indefinite-lived intangible assets by simplifying how an entity tests those assets for impairment and to improve consistency in impairment testing guidance among long-loved asset categories. The amendments permit an entity first to assess qualitative factors to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary to perform the quantitative impairment test in accordance with Subtopic 350-30, Intangibles – Goodwill and Other – General Intangibles Other than Goodwill. The more-likely-than-not threshold is defined as having the likelihood of more than 50 percent. The amendments are effective for annual and interim impairment tests performed beginning April 1, 2013. Adoption of this new standard is not expected to have significant impact to the Company’s financial statement.
	Off - Balance Sheet Arrangements
	We have not entered into any other financial guarantees or other commitments to guarantee the payment obligations of any third parties. We have not entered into any derivative contracts that are indexed to our shares and classified as shareholder’s equity or that are not reflected in our consolidated financial statements. Furthermore, we do not have any retained or contingent interest in assets transferred to an unconsolidated entity that serves as credit, liquidity or market risk support to such entity. We do not have any variable interest in any unconsolidated entity that provides financing, liquidity, market risk or credit support to us or engages in leasing, hedging or research and development services with us.
	Principles of Consolidation and Reverse Acquisition
	As previously disclosed, the Company has exchanged a total of 5,405,411 shares of common stock in exchange for 50.1% of the outstanding common shares of GROUP. Although the Company was the legal acquirer, the transaction was accounted for as a recapitalization of GROUP in the form of a reverse merger, whereby GROUP becomes the accounting acquirer and is deemed to have retroactively adopted the capital structure of the Corporation. Accordingly, the accompanying consolidated financial statements reflect the historical consolidated financial statements of GROUP for periods presented prior to January 6, 2011. All costs associated with the reverse merger transaction were expensed as incurred. Those expenses totaled approximately $300,000 and were included in professional fees in administrative expenses.
	The Company has based its financial reporting for the consolidation with GROUP in accordance with the FASB ASC 805-40 as it relates to reverse acquisitions. Goodwill has been measured as the excess of the fair value of the consideration effectively transferred by the Company, the acquiree, for financial reporting purposes, over the net amount of the Company’s recognized identifiable assets and liabilities.
	We have recorded the acquired assets and liabilities of Group Business Software Enterprises, Inc. on the acquisition date of January 6, 2011, at their fair value and the operations of Group Business Software Enterprises, Inc. have been included in the consolidated financial statements since the acquisition date.
	The assets and liabilities of GROUP, the acquirer for financial reporting purposes, are measured and recognized in the consolidated financial statements at their precombination carrying amounts in accordance with ASC 805-40-45-2(a). Therefore, the non-controlling interest reflects the non-controlling shareholders’ proportionate interest in the pre-combination carrying amounts of GROUP’s net assets even though the non-controlling interests in other acquisitions are measured at their fair values at the acquisition date.

DISCONTINUED_OPERATIONS

DISCONTINUED OPERATIONS	9 Months Ended
	Sep. 30, 2013
Discontinued Operations and Disposal Groups [Abstract]	'
DISCONTINUED OPERATIONS	'
	NOTE 4         DISCONTINUED OPERATIONS
	Due to the Company’s perceived increase in the demand for Modernization, Mobility and Optimization offerings, the Company made a strategic decision in 2012 to focus on its core offerings in the IBM Notes and Domino market and to divest its non-core businesses. As a result, on February 1, 2013, GBS entered into a Stock Purchase Agreement, dated February 1, 2013 (the “Agreement”), with IDC Global, Inc., a Delaware corporation and a wholly-owned subsidiary of GBS (“IDC”), and Global Telecom & Technology Americas, Inc., a Virginia corporation (“GTT). Pursuant to the Stock Purchase Agreement, we sold 100% of the issued and outstanding capital stock of IDC to GTT for an aggregate purchase price of $4,600,000 (the “Purchase Price”),
	Discontinued Operations and their results of operations, financial positions and cash flows are shown separately for the nine months ended on September 30, 2012 for comparative purposes. Summarized financial information for discontinued operations is set forth as follows:
	Revenues
	Services	-2,648,976
	Cost of goods sold
	Products	-1,278,740
	Services	-589,808
	Operating expenses
	Selling expenses	-554,448
	Administrative expenses	-109,845
	General expenses	-33,250
	Operating income	-82,885
	Other Income (expense)
	Other Income (expense)	-13,486
	Income (loss) before income taxes	-96,371

SUBSIDIARY_COMPANIES

SUBSIDIARY COMPANIES	9 Months Ended
	Sep. 30, 2013
Subsidiary Companies [Abstract]	'
SUBSIDIARY COMPANIES	'
	Note 5          SUBSIDIARY COMPANIES
	The subsidiaries listed below were included in the basis of consolidation (KUSD =,000’s of US Dollars):
												Profit of the consolidated
				Stockholders' Equity as of 9/30/2013		Percentage of Subscribed Capital						quarter		Date of the First
		Headquarters		KUSD		KUSD		in %		Ownership		KUSD		Consolidation
	GROUP Business Software (UK) Ltd.		Manchester		-1,236		23	50.1	%		I		93		12/31/05
	GROUP Business Software Corp.		Woodstock		-15,601		1	50.1	%		I		225		12/31/05
	GROUP LIVE N.V.		Den Haag		1,274		134	50.1	%		I		-3		12/31/05
	Permessa Corporation		Waltham		10		0	50.1	%		I		0		9/22/10
	Relavis Corporation		Woodstock		-842		2	50.1	%		I		-23		1/8/07
	GROUP Business Software AG		Eisenach		9,973		36,107	50.1	%		I		291		6/1/11
	Pavone GmbH		Boeblingen		-863		47	100	%		D		334		1/4/11
	Groupware Inc.		Woodstock		-482		1	100	%		D		0		1/6/11
	GBS India		Chennai		191		12	100	%		D		46		9/30/12
	D - Direct Subsidiary
	I - Indirect Subsidiary
	Indirect Subsidiaries are owned 50.1% through GROUP Business Software AG

CASH_AND_CASH_EQUIVALENTS

CASH AND CASH EQUIVALENTS	9 Months Ended
	Sep. 30, 2013
Cash and Cash Equivalents [Abstract]	'
CASH AND CASH EQUIVALENTS	'
	Note 6            CASH AND CASH EQUIVALENTS
	As of the financial statement date, the Company’s cash and cash equivalents totaled 259 KUSD (December 31, 2012 restated year end: 1,155 KUSD). Included in that amount are cash equivalents of 3 KUSD (December 31, 2012 restated year end: 3 KUSD).

ACCOUNTS_RECEIVABLE

ACCOUNTS RECEIVABLE	9 Months Ended
	Sep. 30, 2013
Receivables [Abstract]	'
ACCOUNTS RECEIVABLE	'
	Note 7            ACCOUNTS RECEIVABLE
	As of the financial statement date, Accounts Receivable was 3,528 KUSD (December 31, 2012 restated year end: 4,143 KUSD). Receivables are generally measured at their nominal value and taking into account all foreseeable risks. Probable default risks are handled with specific allowances for bad debts. With regard to the trade receivables which are neither impaired nor delinquent, there are no indications as of the financial statement date that the debtors will not meet their payment obligations.

PREPAID_EXPENSES

PREPAID EXPENSES	9 Months Ended
	Sep. 30, 2013
Prepaid Expenses [Abstract]	'
PREPAID EXPENSES	'
	Note 8             PREPAID EXPENSES
	Prepaid expenses in the amount of 208 KUSD were primarily recorded for prepaid rent, insurance and advance on technological collaboration events (December 31, 2012 restated year end: 84 KUSD).

OTHER_RECEIVABLES_CURRENT

OTHER RECEIVABLES - CURRENT	9 Months Ended
	Sep. 30, 2013
Other Receivables - Current [Abstract]	'
OTHER RECEIVABLES - CURRENT	'
	Note 9             OTHER RECEIVABLES - CURRENT
	Other Receivables as of the financial statement date were 277 KUSD (December 31, 2012 restated year end: 677 KUSD) which includes tax deposits (248 KUSD), benefit credits (14 KUSD), other deposits (4K USD) and other miscellaneous receivables (11 KUSD).

DEFERRED_TAX_ASSETS

DEFERRED TAX ASSETS	9 Months Ended
	Sep. 30, 2013
Deferred Tax Assets, Net [Abstract]	'
SCHEDULE OF DEFERRED TAX ASSETS	'
	Note 10           DEFERRED TAX ASSETS
	Deferred tax assets as of the financial statement date were 1,076 KUSD (December 31, 2012 restated year end: 1,132 KUSD). All deferred tax assets are long term.
	Deferred Tax Assets	KUSD		KUSD
		9/30/13		12/31/12
	Deferred Tax Assets – Current		0		0
	Deferred Tax Assets – Non-current		1,076		1,132
	Balance		1,076		1,132

PROPERTY_PLANT_AND_EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
PROPERTY, PLANT AND EQUIPMENT	'
	Note 11           PROPERTY, PLANT AND EQUIPMENT
	Property, plant and equipment are measured at cost less scheduled straight-line depreciation. Depreciation of the computer hardware listed as office equipment is distributed over a period of three to five years. The depreciation period for other office equipment is three to ten years. Office furnishings are depreciated over a period of eight to ten years. Leasehold Improvements are depreciated up to 40 years.
	Property, Plant and Equipment	Development		Development		Balance
	kUSD	of the cost		of
				accumulated
				depreciation
	12/31/12		7,219.40		6,893.70		325.7
	Additions		42		12
	Disposals		33		6
	Currency differences		8		3
	Reclassifications		0		0
	9/30/13		7,219.40		6,893.70		325.7

OTHER_RECEIVABLES_NONCURRENT

OTHER RECEIVABLES NON-CURRENT	9 Months Ended
	Sep. 30, 2013
Other Assets, Noncurrent [Abstract]	'
OTHER RECEIVABLES NON-CURRENT	'
		Note 12	OTHER RECEIVABLES NON-CURRENT
	The major components of the Non-current Receivables include the following:
			KUSD		KUSD
			Restated		Restated
			9/30/13		12/31/12
	Cooperative shares			1		0
	Intercompany Loan Values during the quarter			0		0
	Other long term receivables			0		428
	Balance			1		428

GOODWILL

GOODWILL	9 Months Ended
	Sep. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
GOODWILL	'
		Note 13	GOODWILL
	Goodwill derives from the following business acquisitions:
			Date of
			first
	30-Sep-13		Consolidation	12/31/12		Additions		Adjustments		Written off		9/30/13
	GROUP Business Software AG		1/6/11		18,425.60		-		-		-		18,425.60
	GROUP Business Software (UK) Ltd.		12/31/05		2,765.10		-		-		-		2,765.10
	IDC Global, Inc.		7/25/11		2,994.40						-2,994.40		0
	Permessa Corporation		9/22/11		2,387.40		-		-		-		2,387.40
	Pavone GmbH		1/4/11		5,950.50		-		-		-		5,950.50
	GBS India		8/1/12		1,731.90		-		-		-		1,731.90
					34,254.90		-		-		-		31,260.50

SOFTWARE

SOFTWARE	9 Months Ended
	Sep. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
SOFTWARE	'
	Note 14          SOFTWARE
	Development costs
	The costs of developing new software products and updating products already marketed by the Company are generally recognized as expenses in the period in which they arise. Provided they meet the conditions for capitalization as per FASB ASC 985-20-25, they are capitalized. Capitalized development costs can be attributed to the defined products. These products are technically realizable and there is a target market for them.
	The development costs arising in the reporting period result from the personnel costs attributed to the development work as well as overhead costs, provided that these are related to the development work and do not represent general administrative costs. The ascribable overhead costs are directly recognized.
	Capitalized development costs are generally amortized over a period of three years starting with the date of marketability of the new products or major releases.
	Concessions, Industrial Property Rights, Licenses
	The intangible financial assets carried in this item are licenses acquired in exchange for payment.
	These financial assets are measured at acquisition cost less scheduled straight-line amortization. The assets added in the scope of the cost price allocation of the business divisions acquired this year.
	The useful life spans were based uniformly throughout the Company according to those used by the parent company. Scheduled amortization is performed over a period from three to ten years.
	The useful life of the domain “gbs.com”, was estimated as unlimited. This is because no other legal, contractual or other factors exist which would limit its useful life. It is not systematically amortized, but rather annually. Should there exist signs indicating towards impairment it is tested for recoverability and, if necessary, written down to the amount which could be obtained for it if sold.
	Amortization of concessions, industrial property and similar rights and assets, as well as licenses to such rights and assets are presented in the Statement of Operations and Comprehensive Income/Loss within Cost of Goods Sold.
				Development
				of
	Concessions and licenses	Development		accumulated
	kUSD	of the cost		depreciation		Balance
	12/31/12		31,913.90		21,341		10,572.90
	Additions		907		159
	Disposals		1,018		122
	Currency differences		143		126
	Reclassifications		0		0
	9/30/13		31,913.90		21,341.00		10,572.90

OTHER_ASSETS

OTHER ASSETS	9 Months Ended
	Sep. 30, 2013
Other Assets [Abstract]	'
OTHER ASSETS	'
	Note 15          OTHER ASSETS
	The balance of this account of 132 KUSD primarily includes rent and other security deposits (December 31, 2012 restated year end: 156 KUSD).

LIABILITIES_TO_BANKS_CURRENT

LIABILITIES TO BANKS - CURRENT	9 Months Ended
	Sep. 30, 2013
Liabilities To Banks - Current [Abstract]	'
LIABILITIES TO BANKS - CURRENT	'
	Note 16          LIABILITIES TO BANKS – CURRENT
	Included in this account of 3,888 KUSD (December 31, 2012 restated year end: 7 KUSD) is primarily an operating line of credit of GROUP AG.

ACCOUNTS_PAYABLE_AND_ACCRUED_L

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	9 Months Ended
	Sep. 30, 2013
Payables and Accruals [Abstract]	'
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	'
	Note 17          ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
	Trade payables
	As of the financial statement date, trade accounts payable amounted to 2,061 KUSD (December 31, 2012 restated year end: 3,095 KUSD). Trade payables are carried at their repayment amount and all have a residual term of up to one year.
	Other Accrual
	Other provisions are created as of the financial statement date in an amount necessary according to a reasonable commercial appraisal, to cover future payment obligations, perceivable risks and uncertain liabilities of the Company. Amounts deemed to be most likely to occur, in careful assessment, are accrued.
		12/31/12		9/30/13
		KUSD		KUSD
	Tax provision		53		21
	Salary		861		599
	Vacation		315		247
	Workers Compensation Insurance Association		25		20
	Compensation Levy for Non-Employment of Severely Handicapped Persons		19		13
	Outstanding Invoices		1,059		196
	Annual accounting and consulting		128		109
	Other Provisions		446		465
	Warranties		96		82
	Provision for Legal Costs		73		68
	Severance		70		64
	Total		3,147		1,885
	Provisions for salaries of 599 KUSD (December 31, 2012 restated year end: 861 KUSD) include the provisions created for the variable salaries of the sales staff for the sales objectives reached in this business period.
	Vacation provisions of 247 KUSD (December 31, 2012 restated year end: 315 KUSD) include the obligations of GROUP’s companies to their employees for remaining vacation claims from the reporting period. The amount of the provision is calculated on the gross salary of the individual employee plus the employer contribution to social security/Medicare and based on the unused vacation days as of the financial statement date.
	Other employment of 97 KUSD (December 31, 2012 restated year end: 114 KUSD) were accrued for severance and compensation insurance and compensation levy.
	For liabilities not yet settled, a provision totaling 196 KUSD (December 31, 2012 restated year end: 1059 KUSD) was created.
	Other Provisions of 465 KUSD (December 31, 2012 restated year end: 446 KUSD) include miscellaneous provisions.
	Expenses of accounting and other external consulting of the Company were recognized at 109 KUSD (December 31, 2012 restated year end: 128 KUSD).
	A provision for anticipated legal consulting of 68 KUSD was recorded (December 31, 2012 restated year end: 73 KUSD).
	For warranty claims, a provision of 82 KUSD (December 31, 2012 restated year end: 96 KUSD) was created determined by service income.

DEFERRED_INCOME

DEFERRED INCOME	9 Months Ended
	Sep. 30, 2013
Deferred Revenue Disclosure [Abstract]	'
DEFERRED INCOME	'
	Note 18        DEFERRED INCOME
	Accruals for future periods leading to realization of sales after the financial statement date are reported under deferred income. The deferred income items listed as of the financial statement date in the amount of 6,847 KUSD (December 31, 2012 restated year end: 6,100 KUSD) primarily include maintenance income collected in advance for the period after the end of the financial statement date. They are amortized on a straight-line basis over their respective contract terms.

OTHER_SHORT_TERM_LIABILITIES

OTHER SHORT TERM LIABILITIES	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
OTHER SHORT TERM LIABILITIES	'
	Note 19        OTHER SHORT TERM LIABILITIES
	Other short-term liabilities of 242 KUSD (December 31, 2012 restated year end: 860 KUSD) and includes miscellaneous short term obligations including amounts due on business assets

COMMON_STOCK

COMMON STOCK

9 Months Ended

Sep. 30, 2013

Stockholders' Equity Note [Abstract]

'

COMMON STOCK

'

Note 20          COMMON STOCK

The Company has authorized capital of 75,000,000 shares of common stock and 25,000,000 shares of “blank check” preferred stock, each with a par value of $0.001. No class of preferred stock has been designated or issued. As of September 30, 2013, there were shares 30,837,624 of common stock outstanding. At the time of the Reverse Merger of the Company by GROUP on January 6, 2011, there were 16,500,000 shares of common stock of the Company outstanding and, as the Reverse Merger was accounted for as a recapitalization and applied retroactively, this balance is recorded as the balance outstanding since inception.

Transactions occurring in 2012

·

In March, 2012 another investor exercised their private purchase warrant and bought 5,000 shares of common stock for net proceeds of $7,500.

·

Also in March, 2012, as a result of purchasing warrants at nominal value, wherein each warrant allowed the holder to purchase one common share at $0.50 for a period of three years, certain investors exercised those warrants and bought 900,000 shares of common stock for net proceeds of $450,000.

·

On April 16, 2012, the Company sold 120,000 Units to Joerg Ott, the then Chief Executive Officer and Chairman of the Board of Directors of the Company, for a price of $1.50 per Unit, for a total purchase price of $180,000. Each Unit consisted of one share of Common Stock of the Company and one warrant to purchase one share of Common Stock of the Company from the date of issuance until the third anniversary date of the date of issuance for $1.50 per share. The Company sold the Units and underlying securities to Mr. Ott in reliance on Section 4(a)(2) (formerly Section 4(2)) of the Securities Act due to the fact that the issuance was isolated and did not involve a public offering of securities.

·

On April 28, 2012, $632,500 in notes payable were converted at $1.15 per unit into 550,000 units with each unit consisting of one common share of common stock and one warrant. Each warrant allows the holder to purchase one common share at $1.75 for a period of three years. The Company issued the Note pursuant to Section 4(a)(2) (formerly Section 4(2)) under the Securities Act due to the fact that the issuance was isolated and did not involve a public offering of securities.

·

On April 30, 2012, $460,000 in notes payable to Lotus Holdings Ltd. (“Lotus Holdings”) were converted at $1.15 per unit into 400,000 units, with each unit consisting of one share of common stock and one warrant. Each warrant allows the holder to purchase one common share at $1.75 for a period of three years. The Company issued the Lotus Note pursuant to Section 4(a)(2) (formerly Section 4(2)) under the Securities Act due to the fact that the issuance was isolated and did not involve a public offering of securities.

·

Also on April 30, 2012, $172,500 in debt to a company owned by Joerg Ott, the then Chief Executive Officer and Chairman of the Board of Directors of the Company, were converted at $1.15 per unit into 150,000 units, with each unit consisting of one share of common stock and one warrant. Each warrant allows the holder to purchase one common share at $1.75 for a period of three years. The Company issued the debt pursuant to Section 4(a)(2) (formerly Section 4(2)) under the Securities Act due to the fact that the issuance was isolated and did not involve a public offering of securities.

·

On May 10, 2012, the Company sold 30,000 Units to Markus R. Ernst, the Chief Financial Officer of the Company, for a purchase price of $1.50 per unit, for a total purchase price of $45,000. Each unit consists of one share of common stock of the Company and one warrant, allowing the holder to purchase one share of common stock of the Company from the date of issuance until the third anniversary date of the date of issuance for $1.50 per share. The Company sold the units and underlying securities to Mr. Ernst in reliance on Section 4(a)(2) (formerly Section 4(2)) of the Securities Act due to the fact that the issuance was isolated and did not involve a public offering of securities.

·

On May 15, 2012, the Company issued 150,000 unregistered shares of common stock to Kjell Jahn, the former selling stockholder of GroupWare, AG, a Florida corporation purchased by the Company in June 2011. The Company issued the shares in reliance on Section 4(a)(2) (formerly Section 4(2)) of the Securities Act due to the fact that the issuance was isolated and did not involve a public offering of securities.

·

On July 5, 2012, the Company entered into a convertible promissory note agreement (the “Loan Agreement”) with Mohammad A. Shihadah, a member of the Board. Pursuant to the Loan Agreement, the Company issued a convertible promissory note, dated July 5, 2012 (the “Note”), to Mr. Shihadah for the principal amount of $50,000, bearing interest at a rate of 8% per year and maturing on the earlier of the first anniversary date of the date of issuance or such other time as described in more detail in the Note.

The Note was convertible in full at $0.50 per share into common stock of the Company if this conversion was exercised on or before September 30, 2012. If not exercised, Mr. Shihadah would receive a 3-year warrant to purchase shares at 50,000 shares of common stock at $1.00 per share.

The conversion was not exercised by September 30, 2012, therefore, as per the terms of the Loan Agreement Mr. Shihadah was issued a 3-year warrant to purchase shares at 50,000 shares of common stock at $1.00 per share.

·

On July 5, 2012, the Company entered into a convertible promissory note agreement (the “Loan Agreement”) with K Group Ltd. Pursuant to the Loan Agreement, the Company issued a convertible promissory note, dated July 5, 2012 (the “Note”), to K Group Ltd. for the principal amount of $250,000, bearing interest at a rate of 8.5% per year and maturing on the earlier of the first anniversary date of the date of issuance or such other time as described in more detail in the Note.

The Note was convertible in full at $0.50 per share into common stock of the Company if this conversion was exercised on or before September 30, 2012. If not exercised, K Group Ltd. would receive a 3-year warrant to purchase shares at 250,000 shares of common stock at $1.00 per share.

The conversion was not exercised by September 30, 2012, therefore, as per the terms of the Loan Agreement K Group was issued a 3-year warrant to purchase shares at 250,000 shares of common stock at $1.00 per share.

·

On July 5, 2012, the Company entered into a convertible promissory note agreement (the “Loan Agreement”) with Vitamin B Venture GmbH. Pursuant to the Loan Agreement, the Company issued a convertible promissory note, dated July 5, 2012 (the “Note”), to Vitamin B Venture GmbH for the principal amount of $252,500, bearing interest at a rate of 8.5% per year and maturing on the earlier of the first anniversary date of the date of issuance or such other time as described in more detail in the Note.

The Note was convertible in full at $0.50 per share into common stock of the Company if this conversion was exercised on or before September 30, 2012. If not exercised Vitamin B Venture GmbH would receive a 3-year warrant to purchase shares at 250,000 shares of common stock at $1.00 per share.

The conversion was not exercised by September 30, 2012, therefore, as per the terms of the Loan Agreement Vitamin B Venture GmbH was issued a 3-year warrant to purchase shares at 250,000 shares of common stock at $1.00 per share.

·

On August 13, 2012, the Company entered into a note purchase and security agreement (the “Loan Agreement”) with John A. Moore, a member of the Board. Pursuant to the Loan Agreement, the Company issued a secured promissory note, dated October 26, 2012 (the “Note”), to Mr. Moore for the principal amount of $1,000,000, bearing interest at a rate of 20% per year and maturing on the earlier of the first anniversary date of the date of issuance or such other time as described in more detail in the Note, without any penalty for prepayment. To secure the obligations of the Company under the Note, the Company granted Mr. Moore a secured priority security interest in the Company’s Accounts Receivable and its subsidiaries located in the United States of America, as more fully described in the full text of the document.

In connection with the execution of the Loan Agreement, on October 26, 2012, the Company issued the Lender a common stock purchase warrant (the “Warrant”), pursuant to which the Lender is entitled to purchase 100,000 shares of common stock at an exercise price of $0.35 until the third anniversary date of the date of issuance. The Warrant was issued in a private transaction between the Company and the Lender and was exempt from registration under the Securities and Exchange Act of 1933, as amended, pursuant to Section 4(a)(2) (formerly Section 4(2)) thereof.

In connection with the Loan Agreement, on February 22, 2013, the Company and Mr. Moore amended the Note pursuant to which Mr. Moore agreed to convert the interest due under the Note into shares of GBSX common stock at a rate of $0.30 per share. Pursuant to the amendment, the Company issued 450,960 shares of Common Stock to Mr. Moore. The Company issued the shares in reliance on Section 4(a)(2) (formerly Section 4(2)) of the Securities Act due to the fact that the issuance was isolated and did not involve a public offering of securities.

·

On October 26, 2012, the Company entered into a note purchase and security agreement (the “Loan Agreement”) with Stephen D. Baksa, a member of the Board. Pursuant to the Loan Agreement, the Company issued a secured promissory note, dated October 26, 2012 (the “Note”), to Mr. Baksa for the principal amount of $1,000,000, bearing interest at a rate of 20% per year and maturing on the earlier of the first anniversary date of the date of issuance or such other time as described in more detail in the Note, without any penalty for prepayment. To secure the obligations of the Company under the Note, the Company granted the Baksa a first priority security interest in all of the Company’s right, title and interest in and to the shares of IDC Global, Inc. then owned by the Company. The Note contains customary provisions upon an Event of Default, as more fully described in the full text of the document.

In connection with the execution of the Loan Agreement, on October 26, 2012, the Company issued the Lender a common stock purchase warrant (the “Warrant”), pursuant to which the Lender is entitled to purchase 500,000 shares of common stock at an exercise price of $0.20 until the third anniversary date of the date of issuance. The Warrant was issued in a private transaction between the Company and the Lender and was exempt from registration under the Securities and Exchange Act of 1933, as amended, pursuant to Section 4(a)(2) (formerly Section 4(2)) thereof. On February 12, 2013, Mr. Baksa exercised the right to purchase 500,000 shares of common stock at the exercise price of $0.20.

In connection with the Loan Agreement, on February 22, 2013, the Company and Mr. Baksa amended the Note pursuant to which Mr. Baksa agreed to convert the interest due under the Note into shares of GBSX common stock at a rate of $0.30 per share. Pursuant to the amendment, the Company issued 200,000 shares of Common Stock to Mr. Baksa. The Company issued the shares in reliance on Section 4(a)(2) (formerly Section 4(2)) of the Securities Act due to the fact that the issuance was isolated and did not involve a public offering of securities

Transactions occurring in 2013

·

As stated above, on February 12, 2013, and in connection with the above October 26, 2012 Loan Agreement the Company issued an aggregate of 500,000 restricted shares of Common Stock to Board Member, Stephen Baksa pursuant to exercise of a common stock purchase warrant issued on October 26, 2012 and exercisable for $0.20 per share. The Company issued the securities in reliance on Section 4(a)(2) (formerly Section 4(2)) of the Securities Act due to the fact that the issuance was isolated and did not involve a public offering of securities.

·

On February 12, 2013, the Company sold an aggregate of 250,000 restricted shares of Common Stock to an Accredited Investor (as that term is defined the Securities Act) pursuant to exercise of a common stock purchase warrant issued on November 30, 2012 and exercisable for $0.20 per share. The Company issues the securities in reliance on Section 4(a)(2) (formerly Section 4(2)) of the Securities Act due to the fact that the issuance was isolated and did not involve a public offering of securities.

As of March 31, 2013, these shares had not yet been issued and remain as Subscriptions Receivable.

·

As stated above, on February 22, 2013 and in connection with the above August 13, 2012 Loan Agreement, the Company and Board Member, John Moore amended the Note pursuant to which Mr. Moore agreed to convert the interest due under the Note into shares of GBSX common stock at a rate of $0.30 per share. Pursuant to the amendment, the Company issued 450,960 shares of Common Stock to Mr. Moore. The Company issued the shares in reliance on Section 4(a)(2) (formerly Section 4(2)) of the Securities Act due to the fact that the issuance was isolated and did not involve a public offering of securities.

·

As stated above, on February 22, 2013, and in connection with the above October 26, 2012 Loan Agreement, the Company and Board Member Stephen Baksa amended the Note pursuant to which Mr. Baksa agreed to convert the interest due under the Note into shares of GBSX common stock at a rate of $0.30 per share. Pursuant to the amendment, the Company issued 200,000 shares of Common Stock to Mr. Baksa. The Company issued the shares in reliance on Section 4(a)(2) (formerly Section 4(2)) of the Securities Act due to the fact that the issuance was isolated and did not involve a public offering of securities.

·

On March 20, 2013, the Company issued an aggregate of 450,950 restricted shares of Common Stock to Board Member, John Moore pursuant to a February 22, 2013 amendment to a Secured Promissory Note Agreement entered into on August 13, 2012 between the Company and the Board Member. The Company issued the securities in reliance on Section 4(a)(2) (formerly Section 4(2)) of the Securities Act due to the fact that the issuance was isolated and did not involve a public offering of securities.

·

On March 27, 2013, the Company issued an aggregate of 200,000 restricted shares of Common Stock to Board Member, Stephen Baksa pursuant to a February 22, 2013 amendment to a Secured Promissory Note Agreement entered into on October 26, 2012 between the Company and the Board Member. The Company issued the securities in reliance on Section 4(a)(2) (formerly Section 4(2)) of the Securities Act due to the fact that the issuance was isolated and did not involve a public offering of securities.

·

On March 27, 2013, the Company issued 200,000 restricted shares of Common Stock to a third party non-affiliated consultant in consideration for consulting services rendered by the consultant to the Company. The Company issued the securities in reliance on Section 4(a)(2) (formerly Section 4(2)) of the Securities Act due to the fact that the issuance was isolated and did not involve a public offering of securities.

·

On April 26, 2013, the Company entered into a note purchase and security agreement (the “Loan Agreement”) with Stephen D. Baksa (the “Lender’), a member of the Board. Pursuant to the Loan Agreement, the Company issued a secured promissory note, dated April 26, 2013 (the “Note”), to Mr. Baksa for the principal amount of $200,000, bearing interest at a rate of 2% per month and maturing on June 30, 2013 or such other time as described in more detail in the Note, without any penalty for prepayment. This Note is secured by fifty percent (50%) of certain financial holdbacks to the Company pursuant to the Stock Purchase Agreement, dated February 1, 2013, by and among the Company, IDC Global, Inc. and Global Telecom & Technology Americas, Inc. The Company issued the Note upon reliance on Section 4(a)(2) (formerly 4(2)) of the Securities Act in light of the fact it was a private transaction and did not involve a public offering of securities.

§

In connection with the execution of the Loan Agreement, on April 29, 2013, the Company issued the Lender a common stock purchase warrant (the “Warrant”), pursuant to which the Lender is entitled to purchase 100,000 shares of common stock at an exercise price of $0.25 from May 1, 2013 until April 30, 2016. The Warrant was issued in a private transaction between the Company and the Lender and was exempt from registration under the Securities pursuant to Section 4(a)(2) (formerly Section 4(2)) thereof.

§

In connection with the execution of the Loan Agreement, on April 29, 2013, the Company issued the Lender a conditional common stock purchase warrant (the “Conditional Warrant”) which is exercisable in the event that Note is not paid in full by June 30, 2013, pursuant to which the Lender is entitled to purchase 100,000 shares of common stock at an exercise price of $0.25 from July 1, 2013 until June 30, 2016 as described more fully in the Note. The Conditional Warrant was issued in a private transaction between the Company and the Lender and was exempt from registration under the Securities Act, pursuant to Section 4(a)(2) (formerly Section 4(2)) thereof.

·

On April 26, 2013, the Company entered into a note purchase and security agreement (the “Loan Agreement”) with Vitamin B Venture GmbH (the “Lender”), an entity of which Joerg Ott, the Company’s Chairman and Chief Executive Officer, has voting and dispositive control. Pursuant to the Loan Agreement, the Company issued to the Lender a secured promissory note, dated October 26, 2012 (the “Note”), for the principal amount of $200,000, bearing interest at a rate of 2% per month and maturing on June 30, 2013 or such other time as described in more detail in the Note, without any penalty for prepayment. This Note is secured by fifty percent (50%) of certain financial holdbacks to be paid to the Company pursuant to the Stock Purchase Agreement, dated February 1, 2013, by and among the Company, IDC Global, Inc. and Global Telecom & Technology Americas, Inc. The Company issued the Note upon reliance on Section 4(a)(2) (formerly 4(2)) of the Securities Act in light of the fact it was a private transaction and did not involve a public offering of securities.

§

In connection with the execution of the Loan Agreement, on April 29, 2013, the Company issued the Lender a common stock purchase warrant (the “Warrant”), pursuant to which the Lender is entitled to purchase 100,000 shares of common stock at an exercise price of $0.25 from May 1, 2013 until April 30, 2016. The Warrant was issued in a private transaction between the Company and the Lender and was exempt from registration under the Securities Act pursuant to Section 4(a)(2) (formerly Section 4(2)) thereof.

§

In connection with the execution of the Loan Agreement, on April 29, 2013, the Company issued the Lender a conditional common stock purchase warrant (the “Conditional Warrant”) which is exercisable in the event that Note is not paid in full by June 30, 2013, pursuant to which the Lender is entitled to purchase 100,000 shares of common stock at an exercise price of $0.25 from July 1, 2013 until June 30, 2016 as described more fully in the Note. The Conditional Warrant was issued in a private transaction between the Company and the Lender and was exempt from registration under the Securities Act, pursuant to Section 4(a)(2) (formerly Section 4(2)) thereof.

·

On August 6, 2013, the Company issued 25,000 restricted shares of Common Stock to a third party non-affiliated consultant in consideration for consulting services rendered by the consultant to the Company. The Company issued the securities in reliance on Section 4(a)(2) (formerly Section 4(2)) of the Securities Act due to the fact that the issuance was isolated and did not involve a public offering of securities.

Other changes in common stock are disclosed in Note 23, Supplementary Cash Flow Disclosures.

Options

The Company has not issued any options, so that none are outstanding as of September 30, 2013.

Warrants

The Company has issued warrants in four different manners. In each instance, the warrant allows the holder to purchase a common share within a three year period from issuance at a specific price per share. In the first instance, warrants have been issued as part of a private placement offering wherein the investor purchases a common share, and a warrant. The fair value of those warrants has been determined (and is shown below) by utilizing the residual method, whereby the current market value of the stock is deducted from the unit price and the remainder is allocated to the warrant. The valuation of the warrants issued is for disclosure purposes only and has no impact to the financial statements. A description of those warrants has been described above under common shares.

The second manner in which warrants are issues is in respect to financing by way of the issuance of notes payable or the conversion of debt into shares. In these instances, the fair value of the warrant has been determined using the effective interest rate method whereby the note is discounted when the interest rate is less than other similar notes and discount is allocated to the warrant and credited to additional paid in capital. The corresponding charge to discount is then amortized over the life of the note. Where there is no difference in interest terms, no value is attributable to the warrant.

The Company has also sold warrants at nominal value to certain investors. In this instance the fair value of the warrants has been determined using a Black-Scholes option pricing model with volatility, equity value and interest rate inputs noted below. The valuation of the warrants issued is for disclosure purposes only and has no impact to the financial statements.

Lastly, the Company has issued warrants to outside consultants in payments for services. The warrants are issued as “cashless” warrants and have been valued using a Black-Scholes option pricing model with volatility, equity value and interest rate inputs noted below.. The fair value of warrants issued for financing are determined for disclosure purposes as there is no impact to the financial statements. The fair value for other services, namely legal, and consulting have been recorded in the financial statements with a charge to the corresponding expense account and a credit to additional paid in capital.

Black Scholes assumptions for warrants issued were as follows:

For the Period Ending

September 30,

2013

2012

Annualized Volatility

120.26

%

118.64

%

Risk Free Interest Rate

0.66

%

0.4

%

Expected Life

3 years

3 years

Dividend Rate

Nil

Nil

The following share purchase warrant transactions have not been disclosed elsewhere.

On April 1, 2011, the former CFO was issued 100,000 share purchase warrants, which gave him the option of purchasing 100,000 shares of common stock for a period of 3 years at a price of $1.50 per common share. The value of this issuance, using the Black Scholes pricing model was determined to $34,000 and this amount was recorded as a consulting expense.

In March 2012, the Company issued an aggregate of 2,020,000 warrants to five “accredited investors” pursuant to Section 4(a)(2) (formerly Section 4(2)) of the Securities Act. Each investor warrant is exercisable for the three-year period commencing from the date of issuance for $0.50 per share of Common Stock and has the same terms as the Private Placement Warrants. As noted above investors immediately exercised warrants and purchased 900,000 shares of common stock for $450,000.On March 27, 2012, the Company issued an aggregate of 250,000 warrants to 3 outside consultants pursuant to Section 4(a)(2) (formerly Section 4(2)) of the Securities Act. Each warrant is exercisable for the three-year period commencing from the date of issuance for $1.10 per share of Common Stock and has the same terms as the Private Placement Warrants. The value of this issuance, using the Black Scholes pricing model was determined to $270,208 and this amount was recorded as a professional expense.

In December 2012, The Company issued 16,875 warrants to an outside consultant pursuant to Section 4(a)(2) (formerly Section 4(2)) of the Securities Act. Each warrant is exercisable for the three-year period commencing from the date of issuance for $0.21 per share of Common Stock and has the same terms as the Private Placement Warrants. The value of this issuance, using the Black Scholes pricing model was determined to $2,624 and this amount was recorded as a consulting expense.

Fair value

Balance

# of shares

Strike

at

End of

allowed to

Issue

Expiry

Price

Issuance

Issued

Exercised

Period

purchase

Date

Date

$

$

#

#

#

Opening - Jan 1, 2012

6,846,280

5,000

6,841,280

Amended

-2,000,000

10/1/10

6/1/13

4

-

-

-

-

Reissued

2,000,000

6/1/12

6/1/15

1

556,785

-

-

-

Issued for legal services

3/31/12

3/31/12

1.1

270,208

-2

250,000

-

250,000

Issued for nominal value

3/28/12

3/28/15

0.5

2,457,662

2,020,000

900,000

1,120,000

Sold with share units

4/16/12

4/16/15

1.5

90,000

120,000

-

120,000

Issued with debt conversion

4/28/12

4/28/15

1.75

-

550,000

-

550,000

Issued with debt conversion

4/30/12

4/30/15

1.75

-

500,000

-

500,000

Sold with share units

5/10/12

5/10/15

1.5

25,800

30,000

-

30,000

Issued with debt

7/5/12

7/5/12

0.5

26,500

550,000

-

550,000

Issued with debt

8/13/12

8/13/15

0.35

-

100,000

100,000

100,000

Issued with debt

10/26/12

10/29/15

0.2

-

500,000

500,000

-

Issued with debt

11/30/12

11/30/15

0.2

-

500,000

250,000

250,000

Issued for consulting services

12/21/12

12/21/15

0.21

2,624

-1

16,875

-

16,875

Closing - Dec 31, 2012

5,136,875

1,755,000

10,328,155

Opening - Jan 1, 2013

10,328,155

10,328,155

Transfer (3/11/2011)

739,000

2/6/13

3/11/14

1.5

-

-

-

739,000

Closing - Mar 31, 2013

5,136,875

1,755,000

11,067,155

Issued with debt

4/26/13

4/26/16

0.25

-

400,000

-

400,000

Closing - Jun 30, 2013

5,536,875

1,755,000

11,467,155

Closing - September 30, 2013

5,536,875

1,755,000

11,467,155

(1) recorded as consulting expense

(2) recorded as legal expense

REVENUE_ALLOCATION

REVENUE ALLOCATION	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
REVENUE ALLOCATION	'
	Note 21             REVENUE ALLOCATION
	Gross revenue may be broken down by the following products for the nine months ended September 30, 2013 are as follows:
	Sales Revenues	9/30/13
		KUSD
	Licenses		2,605
	Maintenance		7,500
	Service		2,443
	Third-Party Products		1,736
	LND Third-Party Products		1,330
	Others		0
			15,613
	Revenues by geographical area for the nine months ended September 30, 2013 are as follows:
	Sales Revenues	9/30/13
	by geographic area	KUSD
	US		2,550
	Germany		12,370
	United Kingdom		678
	Others		15
			15,613

OTHER_INCOMEEXPENSE

OTHER INCOME/EXPENSE	9 Months Ended
	Sep. 30, 2013
Other Income and Expenses [Abstract]	'
OTHER INCOME/EXPENSE	'
	Note 22             OTHER INCOME/EXPENSE
	At the financial statement date, Other income was 20 KUSD (December 31, 2012 year end: Other Expense 33 KUSD).

SUPPLEMENTAL_CASH_FLOW_DISCLOS

SUPPLEMENTAL CASH FLOW DISCLOSURES	9 Months Ended
	Sep. 30, 2013
Supplemental Cash Flow Elements [Abstract]	'
SUPPLEMENTAL CASH FLOW DISCLOSURES	'
	Note 23             SUPPLEMENTAL CASH FLOW DISCLOSURES
	The significant non-cash transactions through September 30, 2013 were as follows:
		⋅	On April 1, 2011, the Company acquired Pavone AG, for 350 KUSD, assumption of $583,991 debt and 1,000,000 shares of its common stock.
		⋅	On June 1, 2011, the Company acquired GroupWare, Inc., for 250 KUSD, assumption of $694,617 debt and 250,000 shares of its common stock.
		⋅	On July 25, 2011, the Company acquired IDC Global, Inc. for 750 KUSD, $ 883,005 assumption of debt, 25 (KUSD) reimbursement for accounting and legal fees, 35 KUSD signing bonuses and 880,000 shares of common stock.
		⋅	On September 27, 2011, the Company acquired SD Holdings Ltd for $525,529 and issued 612,874 shares of Common Stock.
		⋅	On February 27, 2012, an outstanding debt of GROUP was converted into an aggregate of 1,750,000 shares of GROUP common stock, increasing GROUP’s total outstanding common stock to 26,982,000 shares. As a result of the foregoing increase in the number of total outstanding shares of GROUP common stock, the Company increased its ownership of GROUP common stock to an aggregate of 13,525,000 shares, representing approximately 50.1% of the outstanding common stock of GROUP, by purchasing the 883,765 shares of GROUP common stock from GAVF LLC for an average purchase price of $0.70 per share.
		⋅	On March 31, 2012, warrants were issued in lieu of consulting services and the fair value, based on the Black Scholes pricing model, was determined to be $ 270,208 and recorded as Additional Paid-In Capital.
		⋅	On April 28, 2012, $ 632,500 in notes payable to RealRisk Ventures, LL were converted into 550,000 shares of common stock and into 550,000 warrants with each warrant allowing the holder to purchase one common share at $1.75 for a period of 3 years.
		⋅	On April 30, 2012, $ 460,000 in notes payable to Lotus Holdings Ltd. were converted into 400,000 shares of common stock and 400,000 warrants, with each warrant allowing the holder to purchase one common share at $1.75 for a period of 3 years.
		⋅	On April 30, 2012 $ 172,500 of accounts payable due to Vitamin B Venture, GmbH was converted into 150,000 shares of common stock in satisfaction of a converted note to Kjell Jahn.
		⋅	On July 5, 2012, promissory notes for $552,500 were issued at 8.5% and had a conversion feature. Similar notes without the conversion were issued at 20%. Therefore, it was determined that the conversion feature had a value which was calculated by discounting the note as if the cost of capital was 20% and based on the due date set forth of 6 months. The calculated value was classified as discounted debt and amortized over the life of the promissory notes resulting in additional Interest expense and a credit to Additional Paid-In Capital for $26,700.
		⋅	On December 21, 2012, warrants were issued in lieu of consulting services and the fair value, based on the Black Scholes pricing model, was determined to be $ 2,624 and recorded as Additional Paid-In Capital.
		⋅	On March 1, 2013, $700,000 of Notes Payable and Accounts Payable due to Vitamin VbV GmbH was dissolved as payment against a Loan Payable from Group AG.
		⋅	On March 20, 2013, 450,960 shares were issued at a rate of .30/share on conversion of accrued interest due on a Note Payable to John Moore.
		⋅	On March 27, 2013, 200,000 shares were issued at a rate of .30/share on conversion of accrued interest due on a Note Payable to Stephen Baksa. Also on March 27, 2013, 200,000 shares were issued in lieu of services and the fair value based on the Black Scholes pricing model, was determined to be $ 70,000 and recorded as Additional Paid-In Capital.
		⋅	On August 6, 2013, 25,000 shares were issued at a rate of .16/share in lieu of consulting services and recorded as Additional Paid-In Capital.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	Note 24             SUBSEQUENT EVENTS
	On July 10, 2013, the Board of Directors of the Company reappointed Joerg Ott as the Chief Executive Officer (Principal Executive Officer) of the Company, effective immediately. Mr. Ott replaced Mr. Gary D. MacDonald who had been serving as the Company’s Interim Chief Executive Officer since July 11, 2012.
	On August 2, 2013, Gary D. MacDonald resigned as member of the Board of Directors of the Company and as, Managing Director of GBS-UK. From March 1, 2012 to the date of his resignation, Mr. MacDonald also served as member of the Board’ Audit Committee. Mr. MacDonald’s resignation was not due to any disagreement with the Company or the Board.
	On August 13, 2012, the Company entered into a note purchase and security agreement (the “Loan Agreement”) with John A. Moore, a member of the Board. Pursuant to the Loan Agreement, the Company issued a secured promissory note, dated October 26, 2012 (the “Note”), to Mr. Moore for the principal amount of $1,000,000, bearing interest at a rate of 20% per year and maturing on the earlier of the first anniversary date of the date of issuance or such other time as described in more detail in the Note, without any penalty for prepayment. To secure the obligations of the Company under the Note, the Company granted Mr. Moore a secured priority security interest in the Company’s Accounts Receivable and its subsidiaries located in the United States of America, as more fully described in the full text of the document.
		·	In connection with the execution of the Loan Agreement, on October 26, 2012, the Company issued the Lender a common stock purchase warrant (the “Warrant”), pursuant to which the Lender is entitled to purchase 100,000 shares of common stock at an exercise price of $0.35 until the third anniversary date of the date of issuance. The Warrant was issued in a private transaction between the Company and the Lender and was exempt from registration under the Securities and Exchange Act of 1933, as amended, pursuant to Section 4(2) thereof. On October 16, 2013, Mr. Moore exercised the right to purchase 100,000 shares of common stock at the price of $0.35.
	On October 23, 2013, the Company filed a lawsuit (GBS Enterprises, Inc. v. Reliance Globalcom, Inc.) in the Superior Court of the State of California, County of San Francisco, seeking a declaratory judgment that the Company has no obligation to Reliance Globalcom Inc. (“Reliance”) for any claims or liabilities in connection with a Master Services Agreement (“MSA”) executed by Reliance and IDC Global Inc. (“IDC”) a then wholly owned subsidiary of the Company in March 2010. On February 1, 2013, GBS sold IDC to Global Telecom & Technology Inc. (“GTT”). Pursuant to the governing Stock Purchase Agreement (SPA), GTT gained all right, title and interest in 100% of all of IDC’s stock, all of which had been owned by GBS. Pursuant to the Stock Purchase Agreement, GTT withheld $528,777.93 of the purchase price from payment to GBS to cover potential exposure due to the Identified Dispute described herein between IDC and Reliance. The Stock Purchase Agreement requires that, within three days of notice to GTT that the Identified Dispute described herein has been resolved, GTT will release the $528,777.93 to GBS. The Company is seeking declaratory relief from the Court stating the Company is not liable to Reliance and that GTT may release the $528,777.93 in funds owed to the Company. There were no material developments in this case since the filing of the lawsuit.
	The Company intends to vigorously defend its interests in this matter.

ACCOUNTING_POLICIES_Policies

ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Critical Accounting Policies and Estimates	'
	Critical Accounting Policies and Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Segment Reporting	'
	Segment Reporting
	The Financial Accounting Standards Board (“FASB”) authoritative guidance regarding segment reporting establishes standards for the way that public business enterprises report information about operating segments in annual financial statements and requires that those enterprises report selected information about operating segments in interim financial reports. It also establishes standards for related disclosures about products and services, geographic areas and major customers. The Company has determined that it operates in only one segment – the development and maintenance of computer software programs and support products.
Comprehensive Income (Loss)	'
	Comprehensive Income (Loss)
	The Company adopted the FASB Codification topic (“ASC”) 220, “Reporting Comprehensive Income”, which establishes standards for the reporting and display of comprehensive income and its components in the financial statements. Comprehensive income consists of net income and other gains and losses affecting stockholder's equity that are excluded from net income, such as unrealized gains and losses on investments available for sale, foreign currency translation gains and losses and minimum pension liability. Since inception, the Company’s other comprehensive income represents foreign currency translation adjustments and small net actuarial losses on pension plans.
Net Income per Common Share	'
	Net Income per Common Share
	ASC 260, “Earnings per share,” requires dual presentation of basic and diluted earnings per share (EPS) with a reconciliation of the numerator and denominator of the EPS computations. Basic earnings per share amounts are based on the weighted average shares of common stock outstanding. If applicable, diluted earnings per share would assume the conversion, exercise or issuance of all potential common stock instruments such as options, warrants and convertible securities, unless the effect is to reduce a loss or increase earnings per share. Diluted net income (loss) per share on the potential exercise of the equity-based financial instruments is not presented where anti-dilutive. Accordingly, although the diluted weighted average number of common stock outstanding is disclosed on the statements of operation, the calculated net loss per share is the same for both the basic and diluted as both are based on the basic weighted average of common stock outstanding. There were no adjustments required to net income for the period presented in the computation of diluted earnings per share.
Financial Instruments	'
	Financial Instruments
	Financial instruments consist of cash and cash equivalents, accounts and other receivable, financial assets, notes payable, liabilities to banks, accounts payable, accrued liabilities and other liabilities, due to related parties and retirement benefit obligations. Financial assets and liabilities are measured upon first recognition and reviewed at the financial statement date. Changes in fair value are recognized through profit and loss. Unless otherwise noted, it is management’s opinion that the Company is not exposed to significant interest or credit risks arising from these financial instruments.
Currency Risk	'
	Currency Risk
	We use the US dollar as our reporting currency. The functional currencies of our significant foreign subsidiaries are the local currency, which includes the Euro, the British Pound, the Indian Rupee, and the Bulgarian Lev. Accordingly, some assets and liabilities are incurred in those currencies and we are subject to foreign currency risks.
Fair Value Measurements	'
	Fair Value Measurements
	The Company follows ASC 820, “Fair Value Measurements and Disclosures”, for all financial instruments and non-financial instruments accounted for at fair value on a recurring basis. This new accounting standard establishes a single definition of fair value and a framework for measuring fair value, sets out a fair value hierarchy to be used to classify the source of information used in fair value measurement and expands disclosures about fair value measurements required under other accounting pronouncements. It does not change existing guidance as to whether or not an instrument is carried at fair value. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions and credit risk.
	The Company has adopted ASC 825, Financial Instruments, which allows companies to choose to measure eligible financial instruments and certain other items at fair value that are not required to be measured at fair value. The Company has not elected the fair value option for any eligible financial instruments.
Cash and Cash Equivalents	'
	Cash and cash equivalents
	The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents.
Inventories	'
	Inventories
	Pursuant to ASC 330 (Inventories), inventories held for sale are recognized under inventories. Inventories were measured at the lower of cost or market. Cost is determined on a first-in-first out basis, without any overhead component.
Goodwill and other Intangible Assets	'
	Goodwill and other Intangible Assets
	Intangible assets predominately comprise goodwill, acquired software and capitalized software development services. Intangible assets acquired in exchange for payment are reflected at acquisition costs. If the development costs can be capitalized per ASC 985-20-25, these are reflected as ascribable personnel and overhead costs.
	Company created software can be intended for sale to third parties or used by the Company itself. If the conditions for capitalization are not met, the expenses are recorded with their effect on profit in the year in which they were incurred.
	The Company amortizes intangible assets with a limited useful life to the estimated residual book value in accordance with ASC regulations. In addition, in special circumstances according to ASC 350-30, a recoverability test is performed and, if applicable, unscheduled amortization is considered.
	The useful life of acquired software is between three and five years and three years for Company created software.
	Intangible assets obtained as part of an acquisition which do not meet the criteria for a separate entry are identified as goodwill. Goodwill is reviewed once a year during an impairment test, whereby the appraised fair value of the invested capital of the reporting unit, is compared with the carrying (book) value of its invested capital amount (including goodwill.) Use value is generally applied in order to determine the recoverability of goodwill and intangible assets with an indefinite useful life. The projected financial plan prepared by the management serves as the basis for this determination of use value and the planning assumptions are each adjusted for the current state of knowledge. Reasonable assumptions regarding macroeconomic trends and historical developments are taken into account in making these adjustments. Future estimated cash flows are determined based on the expected growth rates of the markets in question.
	If the carrying amount of the reporting unit exceeds the appraised fair value, the impairment based on use value measures the amount of loss, if any, and an unscheduled amortization expense is recorded. If the appraised value of the reporting unit exceeds its carrying amount, goodwill of the reporting unit is not considered to be impaired.
Property, Plant and Equipment	'
	Property, Plant and Equipment
	Property, plant and equipment are valued at acquisition or manufacturing costs reduced by scheduled and, if necessary, unscheduled depreciation. Fixed assets are depreciated on a straight-line basis, prorated over their expected useful life. Scheduled depreciation for property, plant and equipment is based on useful lives of 3 to 10 years. Leasehold Improvements are depreciated up to 40 years.
	If fixed assets are sold, retired or scrapped, the profit or loss arising from the difference between the net sales proceeds and the residual book value are included under other operating earnings and expenses.
Impairment or Disposal of Long-Lived Assets	'
	Impairment or Disposal of Long-Lived Assets
	The Company evaluates the recoverability of its fixed assets and other assets in accordance with ASC topic, 360.10. This guidance requires recognition of impairment of long-lived assets in the event the net book value of such assets exceeds its’ expected cash flows or appraised value In this instance, the asset is considered to be impaired and is written down to fair value.
Revenue Recognition	'
	Revenue Recognition
	Sources of Revenues:
	License revenues
	Our license revenues consist of revenues earned from the licensing of our software products. These products are generally licensed on a perpetual basis. Pricing models have generally been based either upon the physical infrastructure, such as the number of physical desktop computers or servers, on which our software runs or on a per user basis. License revenues are recognized when the elements of revenue recognition for the licensed software are complete, generally upon electronic shipment of the software and the software key to provide full access to all functionalities for our customers. In general, our invoices reflect license, service and maintenance components. In the case of multi element contracts, the revenues allocated to the software license in most cases represent the residual amount of the contract after the fair value of the other elements has been determined. Certain products of our software offering are licensed on a subscription basis.
	Software maintenance revenues
	Software maintenance revenues are recognized ratably on a pro-rata basis over the range of the contract period. Our contract periods typically range from one to five years. Vendor-specific objective evidence (“VSOE”) of fair value for software maintenance services is established by the rates charged in stand-alone sales of software maintenance contracts or the stated renewal rate for software maintenance. Customers who are party to software maintenance agreements with us are entitled to receive support, product updates and upgrades on a when-and-if-available basis.
	Professional services revenues
	Professional services include pre-project consulting, software design, customization, project management, implementation and training. Professional services are not considered essential to the functionality of our products, as these services do not alter the product capabilities and may be performed by our customers or by other vendors. Professional services engagements performed for a fixed fee, for which we are able to make reasonably dependable estimates of progress toward completion, are recognized on a proportional performance basis based on hours incurred and estimated hours of completion. Professional services engagements that are on a time and materials basis are recognized based on hours incurred. Revenues on all other professional services engagements are recognized upon completion. Our professional services may be sold with software products or on a stand-alone basis. Vendor Specific Objective Evidence (VSOE) of fair value for professional services is based upon the standard rates we charge for such services when sold separately.
Foreign currency translation	'
	Foreign Currency Translation
	The functional currency of the Company is US dollars. For financial reporting purposes, the financial statements of the subsidiary companies whose functional currency is other than US dollars were translated into US dollars using the current rate method. Assets and liabilities were translated at the exchange rates at the balance sheet dates, revenue and expenses were translated at the average exchange rates and stockholders’ equity was translated at historical exchange rates. Any translation adjustments resulting are not included in determining net income but are included in foreign exchange adjustment to other comprehensive income, a component of stockholders’ equity.
Other Provisions	'
	Other Provisions
	According to FASB ASC 450 “Contingencies”, provisions are made whenever there is a current obligation to third parties resulting from a past event which is likely in the future to lead to an outflow of resources and of which the amount can be reliably estimated. Provisions not already resulting in an outflow of resources in the following year are recognized at their discounted settlement amount on the financial statement date. The discount taken is based on market interest rates. The settlement amount also includes the expected cost increases. Provisions are not set off against contribution claims. If the amended estimate leads to a reduction of the obligatory amount, the provision is proportionally reversed and the earnings are recognized in other operating earnings.
Deferred Taxes	'
	Deferred Taxes
	Income taxes are provided in accordance with FASB Codification topic 740, “Accounting for Income Taxes”. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss-carry forwards.
	Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that, that some portion or all of the deferred tax asset will not be realized. Deferred tax assets and liabilities are adjusted for the effect of changes in tax laws and rates on the date of enactment.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	In July 2012, the FASB issued ASU 2011-08, Intangibles – Goodwill and Other (Topic 350): Testing Goodwill for Impairment. With the objective of reducing the cost and complexity of performing an impairment test for indefinite-lived intangible assets by simplifying how an entity tests those assets for impairment and to improve consistency in impairment testing guidance among long-loved asset categories. The amendments permit an entity first to assess qualitative factors to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary to perform the quantitative impairment test in accordance with Subtopic 350-30, Intangibles – Goodwill and Other – General Intangibles Other than Goodwill. The more-likely-than-not threshold is defined as having the likelihood of more than 50 percent. The amendments are effective for annual and interim impairment tests performed beginning April 1, 2013. Adoption of this new standard is not expected to have significant impact to the Company’s financial statement.
Off - Balance Sheet Arrangements	'
	Off - Balance Sheet Arrangements
	We have not entered into any other financial guarantees or other commitments to guarantee the payment obligations of any third parties. We have not entered into any derivative contracts that are indexed to our shares and classified as shareholder’s equity or that are not reflected in our consolidated financial statements. Furthermore, we do not have any retained or contingent interest in assets transferred to an unconsolidated entity that serves as credit, liquidity or market risk support to such entity. We do not have any variable interest in any unconsolidated entity that provides financing, liquidity, market risk or credit support to us or engages in leasing, hedging or research and development services with us.
Principles of Consolidation and Reverse Merger	'
	Principles of Consolidation and Reverse Acquisition
	As previously disclosed, the Company has exchanged a total of 5,405,411 shares of common stock in exchange for 50.1% of the outstanding common shares of GROUP. Although the Company was the legal acquirer, the transaction was accounted for as a recapitalization of GROUP in the form of a reverse merger, whereby GROUP becomes the accounting acquirer and is deemed to have retroactively adopted the capital structure of the Corporation. Accordingly, the accompanying consolidated financial statements reflect the historical consolidated financial statements of GROUP for periods presented prior to January 6, 2011. All costs associated with the reverse merger transaction were expensed as incurred. Those expenses totaled approximately $300,000 and were included in professional fees in administrative expenses.
	The Company has based its financial reporting for the consolidation with GROUP in accordance with the FASB ASC 805-40 as it relates to reverse acquisitions. Goodwill has been measured as the excess of the fair value of the consideration effectively transferred by the Company, the acquiree, for financial reporting purposes, over the net amount of the Company’s recognized identifiable assets and liabilities.
	We have recorded the acquired assets and liabilities of Group Business Software Enterprises, Inc. on the acquisition date of January 6, 2011, at their fair value and the operations of Group Business Software Enterprises, Inc. have been included in the consolidated financial statements since the acquisition date.
	The assets and liabilities of GROUP, the acquirer for financial reporting purposes, are measured and recognized in the consolidated financial statements at their precombination carrying amounts in accordance with ASC 805-40-45-2(a). Therefore, the non-controlling interest reflects the non-controlling shareholders’ proportionate interest in the pre-combination carrying amounts of GROUP’s net assets even though the non-controlling interests in other acquisitions are measured at their fair values at the acquisition date.

DISCONTINUED_OPERATIONS_Tables

DISCONTINUED OPERATIONS (Tables)	9 Months Ended
	Sep. 30, 2013
Discontinued Operations and Disposal Groups [Abstract]	'
Summarized Financial Information for Discontinued Operations	'
	Discontinued Operations and their results of operations, financial positions and cash flows are shown separately for the nine months ended on September 30, 2012 for comparative purposes. Summarized financial information for discontinued operations is set forth as follows:
	Revenues
	Services	-2,648,976
	Cost of goods sold
	Products	-1,278,740
	Services	-589,808
	Operating expenses
	Selling expenses	-554,448
	Administrative expenses	-109,845
	General expenses	-33,250
	Operating income	-82,885
	Other Income (expense)
	Other Income (expense)	-13,486
	Income (loss) before income taxes	-96,371

SUBSIDIARY_COMPANIES_Tables

SUBSIDIARY COMPANIES (Tables)	9 Months Ended
	Sep. 30, 2013
Subsidiary Companies [Abstract]	'
Subsidiaries Included in Basis of Consolidation	'
	Note 5          SUBSIDIARY COMPANIES
	The subsidiaries listed below were included in the basis of consolidation (KUSD =,000’s of US Dollars):
												Profit of the consolidated
				Stockholders' Equity as of 9/30/2013		Percentage of Subscribed Capital						quarter		Date of the First
		Headquarters		KUSD		KUSD		in %		Ownership		KUSD		Consolidation
	GROUP Business Software (UK) Ltd.		Manchester		-1,236		23	50.1	%		I		93		12/31/05
	GROUP Business Software Corp.		Woodstock		-15,601		1	50.1	%		I		225		12/31/05
	GROUP LIVE N.V.		Den Haag		1,274		134	50.1	%		I		-3		12/31/05
	Permessa Corporation		Waltham		10		0	50.1	%		I		0		9/22/10
	Relavis Corporation		Woodstock		-842		2	50.1	%		I		-23		1/8/07
	GROUP Business Software AG		Eisenach		9,973		36,107	50.1	%		I		291		6/1/11
	Pavone GmbH		Boeblingen		-863		47	100	%		D		334		1/4/11
	Groupware Inc.		Woodstock		-482		1	100	%		D		0		1/6/11
	GBS India		Chennai		191		12	100	%		D		46		9/30/12
	D - Direct Subsidiary
	I - Indirect Subsidiary

DEFERRED_TAX_ASSETS_Tables

DEFERRED TAX ASSETS (Tables)	9 Months Ended
	Sep. 30, 2013
Deferred Tax Assets, Net [Abstract]	'
Schedule of deferred tax assets	'
	Deferred tax assets as of the financial statement date were 1,076 KUSD (December 31, 2012 restated year end: 1,132 KUSD). All deferred tax assets are long term.
	Deferred Tax Assets	KUSD		KUSD
		9/30/13		12/31/12
	Deferred Tax Assets – Current		0		0
	Deferred Tax Assets – Non-current		1,076		1,132
	Balance		1,076		1,132

PROPERTY_PLANT_AND_EQUIPMENT_T

PROPERTY, PLANT AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
Property Plant and Equipment Cost and Accumulated Depreciation	'
	The depreciation period for other office equipment is three to ten years. Office furnishings are depreciated over a period of eight to ten years. Leasehold Improvements are depreciated up to 40 years.
	Property, Plant and Equipment	Development		Development		Balance
	kUSD	of the cost		of
				accumulated
				depreciation
	12/31/12		7,219.40		6,893.70		325.7
	Additions		42		12
	Disposals		33		6
	Currency differences		8		3
	Reclassifications		0		0
	9/30/13		7,219.40		6,893.70		325.7

OTHER_RECEIVABLES_NONCURRENT_T

OTHER RECEIVABLES NON-CURRENT (Tables)	9 Months Ended
	Sep. 30, 2013
Other Assets, Noncurrent [Abstract]	'
Long Term Investments	'
	The major components of the Non-current Receivables include the following:
		KUSD		KUSD
		Restated		Restated
		9/30/13		12/31/12
	Cooperative shares		1		0
	Intercompany Loan Values during the quarter		0		0
	Other long term receivables		0		428
	Balance		1		428

GOODWILL_Tables

GOODWILL (Tables)	9 Months Ended
	Sep. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Goodwill Arising from Business Acquisitions	'
	Goodwill derives from the following business acquisitions:
		Date of
		first
	30-Sep-13	Consolidation	12/31/12		Additions		Adjustments		Written off		9/30/13
	GROUP Business Software AG	1/6/11		18,425.60		-		-		-		18,425.60
	GROUP Business Software (UK) Ltd.	12/31/05		2,765.10		-		-		-		2,765.10
	IDC Global, Inc.	7/25/11		2,994.40						-2,994.40		0
	Permessa Corporation	9/22/11		2,387.40		-		-		-		2,387.40
	Pavone GmbH	1/4/11		5,950.50		-		-		-		5,950.50
	GBS India	8/1/12		1,731.90		-		-		-		1,731.90
				34,254.90		-		-		-		31,260.50

SOFTWARE_Tables

SOFTWARE (Tables)	9 Months Ended
	Sep. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Software Development	'
	Amortization of concessions, industrial property and similar rights and assets, as well as licenses to such rights and assets are presented in the Statement of Operations and Comprehensive Income/Loss within Cost of Goods Sold.
				Development
				of
	Concessions and licenses	Development		accumulated
	kUSD	of the cost		depreciation		Balance
	12/31/12		31,913.90		21,341		10,572.90
	Additions		907		159
	Disposals		1,018		122
	Currency differences		143		126
	Reclassifications		0		0
	9/30/13		31,913.90		21,341.00		10,572.90

ACCOUNTS_PAYABLE_AND_ACCRUED_L1

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2013
Payables and Accruals [Abstract]	'
Other Accrual	'
	Other provisions are created as of the financial statement date in an amount necessary according to a reasonable commercial appraisal, to cover future payment obligations, perceivable risks and uncertain liabilities of the Company. Amounts deemed to be most likely to occur, in careful assessment, are accrued.
		12/31/12		9/30/13
		KUSD		KUSD
	Tax provision		53		21
	Salary		861		599
	Vacation		315		247
	Workers Compensation Insurance Association		25		20
	Compensation Levy for Non-Employment of Severely Handicapped Persons		19		13
	Outstanding Invoices		1,059		196
	Annual accounting and consulting		128		109
	Other Provisions		446		465
	Warranties		96		82
	Provision for Legal Costs		73		68
	Severance		70		64
	Total		3,147		1,885

COMMON_STOCK_Tables

COMMON STOCK (Tables)	9 Months Ended
	Sep. 30, 2013
Stockholders' Equity Note [Abstract]	'
Assumptions for Warrants Issued	'
	Black Scholes assumptions for warrants issued were as follows:
		For the Period Ending
		September 30,
		2013			2012
	Annualized Volatility	120.26	%		118.64	%
	Risk Free Interest Rate	0.66	%		0.4	%
	Expected Life	3 years			3 years
	Dividend Rate	Nil			Nil
Summary of Warrants Issued	'
	The value of this issuance, using the Black Scholes pricing model was determined to $2,624 and this amount was recorded as a consulting expense.
											Fair value							Balance
		# of shares							Strike		at							End of
		allowed to		Issue			Expiry		Price		Issuance			Issued		Exercised		Period
		purchase		Date			Date		$		$			#		#		#
	Opening - Jan 1, 2012		6,846,280														5,000		6,841,280
	Amended		-2,000,000		10/1/10			6/1/13		4		-			-		-		-
	Reissued		2,000,000		6/1/12			6/1/15		1		556,785			-		-		-
	Issued for legal services				3/31/12			3/31/12		1.1		270,208	-2		250,000		-		250,000
	Issued for nominal value				3/28/12			3/28/15		0.5		2,457,662			2,020,000		900,000		1,120,000
	Sold with share units				4/16/12			4/16/15		1.5		90,000			120,000		-		120,000
	Issued with debt conversion				4/28/12			4/28/15		1.75		-			550,000		-		550,000
	Issued with debt conversion				4/30/12			4/30/15		1.75		-			500,000		-		500,000
	Sold with share units				5/10/12			5/10/15		1.5		25,800			30,000		-		30,000
	Issued with debt				7/5/12			7/5/12		0.5		26,500			550,000		-		550,000
	Issued with debt				8/13/12			8/13/15		0.35		-			100,000		100,000		100,000
	Issued with debt				10/26/12			10/29/15		0.2		-			500,000		500,000		-
	Issued with debt				11/30/12			11/30/15		0.2		-			500,000		250,000		250,000
	Issued for consulting services				12/21/12			12/21/15		0.21		2,624	-1		16,875		-		16,875
	Closing - Dec 31, 2012														5,136,875		1,755,000		10,328,155
	Opening - Jan 1, 2013		10,328,155																10,328,155
	Transfer (3/11/2011)		739,000		2/6/13			3/11/14		1.5		-			-		-		739,000
	Closing - Mar 31, 2013														5,136,875		1,755,000		11,067,155
	Issued with debt				4/26/13			4/26/16		0.25		-			400,000		-		400,000
	Closing - Jun 30, 2013														5,536,875		1,755,000		11,467,155
	Closing - September 30, 2013														5,536,875		1,755,000		11,467,155
	(1) recorded as consulting expense
	(2) recorded as legal expense

REVENUE_ALLOCATION_Tables

REVENUE ALLOCATION (Tables)	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
Gross Revenue Broken Down By Products	'
	Gross revenue may be broken down by the following products for the nine months ended September 30, 2013 are as follows:
	Sales Revenues	9/30/13
		KUSD
	Licenses		2,605
	Maintenance		7,500
	Service		2,443
	Third-Party Products		1,736
	LND Third-Party Products		1,330
	Others		0
			15,613
Revenues by Geographic Area	'
	Revenues by geographical area for the nine months ended September 30, 2013 are as follows:
	Sales Revenues	9/30/13
	by geographic area	KUSD
	US		2,550
	Germany		12,370
	United Kingdom		678
	Others		15
			15,613

Company_and_Background_Additio

Company and Background - Additional Information (Detail)

0 Months Ended

1 Months Ended

0 Months Ended

9 Months Ended

12 Months Ended

1 Months Ended

9 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

9 Months Ended

0 Months Ended

1 Months Ended

9 Months Ended

1 Months Ended

1 Months Ended

1 Months Ended

Feb. 15, 2013

Feb. 15, 2013

Jan. 05, 2011

Nov. 23, 2012

Oct. 01, 2012

Oct. 01, 2012

Nov. 01, 2010

Apr. 26, 2010

Mar. 12, 2010

Sep. 30, 2013

Apr. 29, 2013

Dec. 31, 2012

Aug. 01, 2012

Mar. 31, 2012

Dec. 31, 2011

Apr. 26, 2010

Sep. 30, 2013

Sep. 30, 2013

Jan. 06, 2011

Feb. 27, 2012

Mar. 12, 2010

Dec. 30, 2010

Mar. 31, 2012

Mar. 12, 2010

Apr. 30, 2012

Sep. 30, 2013

Jan. 06, 2011

Apr. 01, 2012

Nov. 01, 2011

Sep. 27, 2011

Jul. 25, 2011

Sep. 30, 2013

Jul. 25, 2011

Jun. 01, 2011

Sep. 30, 2013

Apr. 01, 2011

Jul. 31, 2012

Feb. 28, 2013

Apr. 26, 2010

USD ($)

EUR (€)

USD ($)

BGN

USD ($)

EUR (€)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

IBM Lotus Domino

Special Purpose Private Equity Funds

Special Purpose Private Equity Funds

2015 Subsequent Event

GROUP Business Software AG

GROUP Business Software AG

GROUP Business Software AG

GROUP Business Software AG

GROUP Business Software AG

Lotus Holdings Ltd

Lotus Holdings Ltd

Lotus Holdings Ltd

Group Common Stock

SD Holdings

SD Holdings

SD Holdings

IDC Global Inc.

IDC Global Inc.

IDC Global Inc.

GroupWare, Inc.

GroupWare, Inc.

Pavone AG

GBS India Private Limited

Global Telecom & Technology Americas, Inc

SWAV Enterprises Ltd

Minimum

IBM Lotus Domino

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

EUR (€)

USD ($)

USD ($)

USD ($)

USD ($)

Management shareholders

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of customers

'

'

'

'

'

'

'

'

'

5,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,500

'

'

'

Shares issued for purchase of assets

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,265,240

Shares issued for new issues, shares

'

'

'

'

'

'

11,984,770

11,984,770

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

11,984,770

Shares issued for new issues, values

'

'

'

'

'

'

'

$370,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$370,000

Shares of common stock owned

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

14,250,010

Business acquisition, percentage of interests acquired

'

'

'

'

'

'

'

'

'

'

'

'

100.00%

'

'

'

'

'

50.10%

50.10%

'

'

100.00%

'

'

'

'

'

'

'

100.00%

'

'

100.00%

100.00%

100.00%

'

100.00%

'

Common stock outstanding

'

'

'

'

'

'

'

'

'

30,837,624

'

29,461,664

'

'

'

'

'

'

'

26,982,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

15,000,000

Stock trading price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

€ 1

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of SPPEF

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Contribution to special purpose private equity funds

'

'

'

'

'

'

'

'

1,400,000

'

'

'

'

'

'

'

'

'

'

'

1,000,000

'

'

400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Acquisition of interest by Lotus on behalf of SPPEF

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

79.90%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Repurchase of share acquired by Lotus

'

'

2,361,426

'

'

'

3,043,985

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Issuance date of secured notes

'

'

5-Jan-11

'

'

'

1-Nov-10

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Principal amount secured noted for repurchase of common stock

'

'

200,000

'

'

'

300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Aggregate Share purchase

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

12,641,235

'

'

7,115,500

'

'

'

'

5,525,735

'

'

'

'

'

'

'

'

'

'

'

'

Aggregate Consideration

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5,405,411

'

'

3,043,985

'

'

'

'

2,361,426

'

'

'

'

'

'

'

'

'

'

'

'

Equity method investment, ownership percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

28.20%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding shares acquired, percent

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

21.90%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business acquisition additional Common Stock purchased

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

883,765

'

'

'

'

'

'

'

'

'

'

'

'

80,000

'

'

'

'

'

'

Debt converted into shares

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,750,000

'

'

'

'

400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Aggregate number of common shares acquired in business acquisition

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

13,525,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase price per share

'

'

'

'

'

'

'

'

'

'

$0.25

'

'

$0.50

'

'

'

'

'

$0.07

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share purchase price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

619,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business acquisition, cash paid

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

525,529

'

750,000

'

'

250,000

'

350,000

'

4,600,000

'

Business acquisition, shares of common stock issued

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

612,874

612,874

880,000

'

800,000

250,000

'

1,000,000

'

'

'

Fair value common stock

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$2.05

'

$3.70

'

'

$4.34

'

$4.90

'

'

'

Business acquisition, debt assumed

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

883,005

'

'

694,617

'

583,991

'

'

'

Business acquisition, total acquisition price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4,066,000

'

'

2,029,617

'

5,843,991

'

'

'

Numbers of users worldwide

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

150,000

'

'

'

Acquisition agreement date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

15-Jul-11

25-Jul-11

'

'

'

'

'

'

'

Bonus to personnel on acquisition agreement

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

35,000

'

'

'

'

'

'

'

'

Legal fees related to transaction of acquisition

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

25,000

'

'

'

'

'

'

'

'

Business acquisition, contingent consideration, shares issuable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

700,000

'

'

'

'

'

'

'

'

'

'

Sale of business for restructuring of subsidiary

'

'

'

25,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,877,232

'

'

'

'

'

'

'

'

1,877,232

'

'

World wide installed based mailbox capacity

'

'

'

'

'

'

'

'

'

'

'

'

'

'

189,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage market shares

'

'

'

'

'

'

'

'

'

'

'

'

'

'

87.00%

'

'

80.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Royalty Expense

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

350,000

'

'

Additional profit based fees

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

700,000

'

'

Purchase price of software and operational assets

'

'

'

'

459,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Paid for software and operational assets

$201,000

€ 150,000

'

'

$258,000

€ 200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Foreign currency exchange rate

'1EUR =1.35 USD

'1EUR =1.35 USD

'

'

'1 EUR =1.29 USD

'1 EUR =1.29 USD

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt instrument, interest rate, stated percentage

'

'

5.00%

'

'

'

5.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of common stock outstanding

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

95.00%

Percentage of sold of entire participation

'

'

'

50.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accounting_Policies_Additional

Accounting Policies - Additional Information (Detail) (USD $)	Aug. 01, 2012	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013
		Leasehold Improvements	General and Administrative Expense	GROUP Business Software AG	Minimum	Maximum
			Professional Fees
Summary Of Significant Accounting Policies [Line Items]	'	'	'	'	'	'
Property plant and equipment useful life	'	'40 years	'	'	'3 years	'10 years
Exchange of shares of common stock	'	'	'	5,405,411	'	'
Reserve Merger Transaction	'	'	$300,000	'	'	'
Business acquisition, percentage of interests acquired	100.00%	'	'	50.10%	'	'

Discontinued_Operations_Additi

Discontinued Operations - Additional Information (Detail) (Global Telecom & Technology Americas, Inc, USD $)	1 Months Ended
	Feb. 28, 2013
Global Telecom & Technology Americas, Inc	'
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'
Percentage of sale of issued and outstanding capital stock	100.00%
Business acquisition, cash paid	$4,600,000

Summarized_Financial_Informati

Summarized Financial Information for Discontinued Operations (Detail) (USD $)	9 Months Ended
	Sep. 30, 2013
Operating expenses	'
Selling expenses	($554,448)
Administrative expenses	-109,845
General expenses	-33,250
Operating income	-82,885
Other Income (expense)	'
Other Income (expense)	-13,486
Income (loss) before income taxes	-96,371
Product	'
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'
Cost of goods sold	-1,278,740
Services	'
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'
Revenues	-2,648,976
Cost of goods sold	($589,808)

Listed_Subsidiarys_Basis_of_Co

Listed Subsidiary's Basis of Consolidation (Detail) (USD $)

3 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Aug. 01, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Jun. 01, 2011

Sep. 30, 2013

GROUP Business Software (UK) Ltd.

GROUP Business Software Corp

GROUP LIVE N.V.

Permessa Corporation

Relavis Corporation

GROUP Business Software AG

Pavone GmbH

GroupWare, Inc.

GroupWare, Inc.

GBS India

Subsidiary or Equity Method Investee [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Headquarters

'

'

'

'

'

'

'Manchester

'Woodstock

'Den Haag

'Waltham

'Woodstock

'Eisenach

'Boeblingen

'Woodstock

'

'Chennai

Stockholders' Equity

$28,144,489

'

$28,144,489

'

$31,188,916

'

($1,236,000)

($15,601,000)

$1,274,000

$10,000

($842,000)

$9,973,000

($863,000)

($482,000)

'

$191,000

Subscribed Capital

'

'

'

'

'

'

23,000

1,000

134,000

0

2,000

36,107,000

47,000

1,000

'

12,000

Percentage of Subscribed Capital

'

'

'

'

'

100.00%

50.10%

50.10%

50.10%

50.10%

50.10%

50.10%

100.00%

100.00%

100.00%

100.00%

Ownership Type

'

'

'

'

'

'

'Indirect Subsidiary

'Indirect Subsidiary

'Indirect Subsidiary

'Indirect Subsidiary

'Indirect Subsidiary

'Indirect Subsidiary

'Direct Subsidiary

'Direct Subsidiary

'

'Direct Subsidiary

Profit of the consolidated quarter

($602,283)

($662,629)

($3,012,689)

($5,040,377)

'

'

$93,000

$225,000

($3,000)

$0

($23,000)

$291,000

$334,000

$0

'

$46,000

Date of the First Consolidation

'

'

'

'

'

'

31-Dec-05

31-Dec-05

31-Dec-05

22-Sep-10

8-Jan-07

1-Jun-11

4-Jan-11

6-Jan-11

'

30-Sep-12

Cash_and_Cash_Equivalents_Addi

Cash and Cash Equivalents - Additional Information (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2011
Cash and Cash Equivalents [Line Items]	'	'	'	'
Cash and cash equivalents	$259,614	$1,154,602	$742,954	$3,250,821
Cash equivalents	$3,000	$3,000	'	'

Accounts_Receivable_Additional

Accounts Receivable - Additional Information (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Accounts and Other Receivables [Line Items]	'	'
Accounts receivable net	$3,528	$4,143

Prepaid_Expenses_Additional_In

Prepaid Expenses - Additional Information (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Prepaid And Other Current Assets [Line Items]	'	'
Prepaid expenses	$207,811	$84,304
Technological collaboration events	'	'
Prepaid And Other Current Assets [Line Items]	'	'
Prepaid expenses	$208,000	$84,000

Other_Receivables_Current_Addi

Other Receivables - Current - Additional Information (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Other receivables	$276,856	$676,976
Tax Deposits	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Other receivables	248,000	'
Benefit Credits	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Other receivables	14,000	'
Other Deposits	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Other receivables	4,000	'
Other Miscellaneous	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Other receivables	$11,000	'

Deferred_Tax_Assets_Additional

Deferred Tax Assets - Additional Information (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Deferred Tax Assets Net [Line Items]	'	'
Deferred tax assets net	$1,076	$1,132

Deferred_Tax_Assets_Detail

Deferred Tax Assets (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Deferred Tax Assets Net [Line Items]	'	'
Deferred Tax Assets - Current	$0	$0
Deferred Tax Assets - Non-current	1,076,010	1,132,103
Balance	$1,076,000	$1,132,000

Property_Plant_and_Equipment_A

Property Plant and Equipment - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2013
Minimum	'
Property, Plant and Equipment [Line Items]	'
Depreciation period	'3 years
Maximum	'
Property, Plant and Equipment [Line Items]	'
Depreciation period	'10 years
Computer hardware | Minimum	'
Property, Plant and Equipment [Line Items]	'
Depreciation period	'3 years
Computer hardware | Maximum	'
Property, Plant and Equipment [Line Items]	'
Depreciation period	'5 years
Other office equipment | Minimum	'
Property, Plant and Equipment [Line Items]	'
Depreciation period	'3 years
Other office equipment | Maximum	'
Property, Plant and Equipment [Line Items]	'
Depreciation period	'10 years
Office furnishings | Minimum	'
Property, Plant and Equipment [Line Items]	'
Depreciation period	'8 years
Office furnishings | Maximum	'
Property, Plant and Equipment [Line Items]	'
Depreciation period	'10 years
Leasehold Improvements	'
Property, Plant and Equipment [Line Items]	'
Depreciation period	'40 years

Property_Plant_and_Equipment_D

Property Plant and Equipment (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013
			Property Plant and Equipment
Segment Depreciation and Amortization [Line Items]	'	'	'
Beginning Balance, Development of the cost	'	'	$7,219,400
Additions, Development of the cost	'	'	42,000
Disposals, Development of the cost	'	'	33,000
Currency differences, Development of the cost	'	'	8,000
Reclassifications, Development of the cost	'	'	0
Ending Balance, Development of the cost	'	'	7,219,400
Beginning Balance, Development of accumulated depreciation	'	'	6,893,700
Additions, Development of accumulated depreciation	'	'	12,000
Disposals, Development of accumulated depreciation	'	'	6,000
Currency differences, Development of accumulated depreciation	'	'	3,000
Reclassifications, Development of accumulated depreciation	'	'	0
Ending Balance, Development of accumulated depreciation	'	'	6,893,700
Balance	$282,601	$332,839	$325,700

Major_Components_of_Noncurrent

Major Components of Non-current Receivables (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Other Assets Non Current [Line Items]	'	'
Cooperative shares	$1	$0
Intercompany Loan Values during the quarter	0	0
Other long term receivables	0	428
Balance	$1	$428

Goodwill_Derives_from_Business

Goodwill Derives from Business Acquisition (Detail) (USD $)	1 Months Ended	9 Months Ended
	Jul. 25, 2011	Sep. 30, 2013
Acquired Intangible Assets [Line Items]	'	'
Opening	'	$34,254,881
Addtions	'	0
Adjustments	'	0
Written off as impaired	'	0
Closing	'	31,260,500
GROUP Business Software AG	'	'
Acquired Intangible Assets [Line Items]	'	'
Date of first Consolidation	'	6-Jan-11
Opening	'	18,425.60
Addtions	'	0
Adjustments	'	0
Written off as impaired	'	0
Closing	'	18,425.60
GROUP Business Software (UK) Ltd.	'	'
Acquired Intangible Assets [Line Items]	'	'
Date of first Consolidation	'	31-Dec-05
Opening	'	2,765.10
Addtions	'	0
Adjustments	'	0
Written off as impaired	'	0
Closing	'	2,765.10
Permessa Corporation	'	'
Acquired Intangible Assets [Line Items]	'	'
Date of first Consolidation	'	22-Sep-11
Opening	'	2,387.40
Addtions	'	0
Adjustments	'	0
Written off as impaired	'	0
Closing	'	2,387.40
Pavone GmbH	'	'
Acquired Intangible Assets [Line Items]	'	'
Date of first Consolidation	'	4-Jan-11
Opening	'	5,950.50
Addtions	'	0
Adjustments	'	0
Written off as impaired	'	0
Closing	'	5,950.50
IDC Global Inc.	'	'
Acquired Intangible Assets [Line Items]	'	'
Date of first Consolidation	15-Jul-11	25-Jul-11
Opening	'	2,994.40
Addtions	'	'
Adjustments	'	'
Written off as impaired	'	-2,994.40
Closing	'	0
GBS India	'	'
Acquired Intangible Assets [Line Items]	'	'
Date of first Consolidation	'	1-Aug-12
Opening	'	1,731.90
Addtions	'	0
Adjustments	'	0
Written off as impaired	'	0
Closing	'	$1,731.90

Amortization_of_Concessions_In

Amortization of Concessions, Industrial Property Rights and Assets (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013
			Concessions and licenses
Research And Development Arrangement Contract To Perform For Others [Line Items]	'	'	'
Beginning Balance, Development of the cost	'	'	$31,913,900
Additions, Development of the cost	'	'	907,000
Disposals, Development of the cost	'	'	1,018,000
Currency differences, Development of the cost	'	'	143,000
Reclassifications, Development of the cost	'	'	0
Ending Balance, Development of the cost	'	'	31,913,900
Beginning Balance, Development of accumulated depreciation	'	'	21,341,000
Additions, Development of accumulated depreciation	'	'	159,000
Disposals, Development of accumulated depreciation	'	'	122,000
Currency differences, Development of accumulated depreciation	'	'	126,000
Reclassifications, Development of accumulated depreciation	'	'	0
Ending Balance, Development of accumulated depreciation	'	'	21,341,000
Beginning Balance	282,601	332,839	10,572,900
Ending Balance	$282,601	$332,839	$10,572,900

Other_Assets_Additional_Inform

Other Assets - Additional Information (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]	'	'
Other assets	$132,489	$156,379

Liabilities_to_BanksCurrent_Ad

Liabilities to Banks-Current - Additional Information (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Line Of Credit Facility [Line Items]	'	'
Line of Credit, Current	$3,888	$7

Recovered_Sheet1

Accounts Payable and Accrued Liabilities - Additional Information (Detail) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Accounts Payable and Accrued Liabilities [Line Items]	'	'
Trade account payable carrying amount	$2,061	$3,095
Trade payable repayment term	'1 year	'
Provision for salaries	599	861
Provision on vacation obligation	247	315
Other Accrued Liabilities,Current	1,885	3,147
Provision on settlement liabilities	196	1,059
Other provisions accrued	1,885	3,147
Liabilities on financial cost	109	128
Provision for legal consulting	68	73
Warranty claims	82	96
Other Provisions	'	'
Accounts Payable and Accrued Liabilities [Line Items]	'	'
Other Accrued Liabilities,Current	465	446
Other provisions accrued	$465	$446

Other_Accrual_Cover_Future_Pay

Other Accrual Cover Future Payment Obligation, Perceivable and Uncertain Liabilities (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Accrued Liabilities [Line Items]	'	'
Other Accrued Liabilities,Current	$1,885	$3,147
Tax provision	'	'
Accrued Liabilities [Line Items]	'	'
Other Accrued Liabilities,Current	21	53
Salary	'	'
Accrued Liabilities [Line Items]	'	'
Other Accrued Liabilities,Current	599	861
Vacation	'	'
Accrued Liabilities [Line Items]	'	'
Other Accrued Liabilities,Current	247	315
Workers Compensation Insurance Association	'	'
Accrued Liabilities [Line Items]	'	'
Other Accrued Liabilities,Current	20	25
Compensation Levy for Non-Employment of Severely Handicapped Persons	'	'
Accrued Liabilities [Line Items]	'	'
Other Accrued Liabilities,Current	13	19
Outstanding Invoices	'	'
Accrued Liabilities [Line Items]	'	'
Other Accrued Liabilities,Current	196	1,059
Annual accounting and consulting	'	'
Accrued Liabilities [Line Items]	'	'
Other Accrued Liabilities,Current	109	128
Other Provisions	'	'
Accrued Liabilities [Line Items]	'	'
Other Accrued Liabilities,Current	465	446
Warranties	'	'
Accrued Liabilities [Line Items]	'	'
Other Accrued Liabilities,Current	82	96
Provision for Legal Costs	'	'
Accrued Liabilities [Line Items]	'	'
Other Accrued Liabilities,Current	68	73
Severance	'	'
Accrued Liabilities [Line Items]	'	'
Other Accrued Liabilities,Current	$64	$70

Deferred_Income_Additional_Inf

Deferred Income - Additional Information (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Deferred revenue	$6,847	$6,100

Other_Short_Term_Liabilities_A

Other Short Term Liabilities - Additional Information (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Other Short Term Liabilities [Line Items]	'	'
Other liabilities, current	$242,252	$860,032

Common_Stock_Additional_Inform

Common Stock - Additional Information (Detail) (USD $)

1 Months Ended

1 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

1 Months Ended

Apr. 29, 2013

Mar. 01, 2013

Oct. 26, 2012

Mar. 31, 2012

Apr. 01, 2011

Sep. 30, 2013

Aug. 06, 2013

Dec. 31, 2012

Mar. 27, 2012

Jan. 05, 2011

Nov. 01, 2010

Mar. 31, 2012

Dec. 31, 2012

Apr. 29, 2013

Mar. 20, 2013

Aug. 06, 2013

Mar. 27, 2013

Oct. 26, 2012

Apr. 30, 2012

Apr. 16, 2012

Jul. 05, 2012

Jul. 05, 2012

Jul. 05, 2012

Mar. 20, 2013

Feb. 22, 2013

Oct. 26, 2012

Aug. 13, 2012

Feb. 12, 2013

Jul. 05, 2012

Apr. 26, 2013

Apr. 28, 2012

Apr. 30, 2012

15-May-12

10-May-12

Mar. 27, 2013

Feb. 12, 2013

Feb. 22, 2013

Oct. 26, 2012

Mar. 27, 2013

Apr. 26, 2013

Jan. 06, 2011

Common Stock

Common Stock

Conditional Warrant

Amendment To Secured Promissory Note Agreement

Third Party Non-Affiliated Consultant

Third Party Non-Affiliated Consultant

Loan Agreement

Chief Executive Officer and Board of Directors

Chief Executive Officer and Board of Directors

Shihadah

K Group Ltd

Vitamin B Venture

Moore

Moore

Moore

Moore

Accredited Investor

Promissory Notes

Promissory Notes

RealRisk Ventures, LLC

Lotus Holdings Ltd

Stockholder of GroupWare, AG

Chief Financial Officer

Stephen D. Baksa

Stephen D. Baksa

Stephen D. Baksa

Stephen D. Baksa

Stephen D. Baksa

Stephen D. Baksa

Reverse Merger

Loan Agreement

Vitamin B Venture

Amendment To Secured Promissory Note Agreement

Promissory Notes

Components Of Common Stock [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common Stock, shares authorized

'

'

'

'

'

75,000,000

'

75,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Preferred stock, shares authorized

'

'

'

'

'

25,000,000

'

25,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common stock par value

'

'

'

'

'

$0.00

'

$0.00

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Preferred stock par value

'

'

'

'

'

$0.00

'

$0.00

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Issued common stock

'

'

'

'

'

30,837,624

'

29,461,664

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

450,960

'

450,960

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding common stock

'

'

'

'

'

30,837,624

'

29,461,664

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

16,500,000

Warrant issued

'

'

100,000

2,020,000

'

'

'

'

'

'

'

'

'

'

'

'

'

500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Shares issued, price per share

'

'

$0.35

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$1

$1

'

'

'

'

'

'

'

'

'

'

'

'

$0.20

'

'

'

'

'

Common stock warrant exercise period

'

'

'

'3 years

'3 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'3 years

'

'3 years

'3 years

'3 years

'

'

'

'

'

'

'

'3 years

'3 years

'

'

'

'

'

'

'

'

'

Shares of common stock issued upon exercise of warrant

'

'

100,000

900,000

100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common stock shares exercised during period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

500,000

'

'

'

'

'

Gross proceeds from exercise of warrants

'

'

'

$450,000

'

'

'

'

'

'

'

$7,500

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Units sold

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

120,000

'

'

'

'

'

'

'

'

'

'

'

'

'

30,000

'

'

'

'

'

'

'

Common stock warrant, redemption price per share

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase price per Unit

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$1.50

'

'

'

'

'

'

'

'

'

'

'

'

'

$1.50

'

'

'

'

'

'

'

Total units, purchase price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

180,000

'

'

'

'

'

'

'

'

'

'

'

'

'

45,000

'

'

'

'

'

'

'

Amount of notes payable being converted

'

700,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

172,500

'

'

'

'

'

'

'

'

'

552,500

'

632,500

460,000

'

'

'

'

'

'

'

'

'

Shares issued in conversion of notes payable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

150,000

'

'

'

'

450,960

'

'

'

'

'

'

550,000

400,000

'

'

200,000

'

'

'

'

'

'

Conversion rate of conventable promissory note into shares of common stock

'

'

'

'

'

'

$0.16

'

'

'

'

'

'

'

'

'

'

'

$1.15

'

$0.50

$0.50

$0.50

$0.30

$0.30

'

$0.30

'

'

'

$1.15

$1.15

'

'

$0.30

'

$0.30

'

'

'

'

Issuance of unregistered shares of common stock

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

150,000

'

'

'

'

'

'

'

'

Issued

'

'

'

'

'

'

'

'

250,000

'

'

'

16,875

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Exercise price of warrants

'

'

0.35

'

1.5

'

'

0.21

1.1

'

'

'

'

'

'

'

'

0.2

1.75

1.5

'

'

'

'

'

'

'

0.2

'

'

1.75

1.75

'

1.5

'

'

'

'

'

'

'

Sale of stock, number of shares issued in transaction

'

'

'

'

'

'

'

'

'

'

'

5,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair value of issuance

'

'

'

'

34,000

'

'

2,624

270,208

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase price per share

$0.25

'

'

$0.50

'

'

'

'

'

'

'

'

'

$0.25

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Promissory note aggregate principal amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$50,000

'

$252,500

'

'

$1,000,000

$1,000,000

'

'

$200,000

'

'

'

'

'

'

'

$1,000,000

'

$200,000

'

Debt instrument, interest rate, stated percentage

'

'

'

'

'

'

'

'

'

5.00%

5.00%

'

'

'

'

'

'

'

'

'

8.00%

8.50%

8.50%

'

'

20.00%

20.00%

'

20.00%

2.00%

'

'

'

'

'

'

'

20.00%

'

2.00%

'

Warrant issued to purchase common stock

100,000

'

'

'

'

'

'

'

'

'

'

'

'

100,000

'

'

'

'

'

'

50,000

250,000

250,000

'

'

'

'

'

'

'

550,000

400,000

'

'

'

'

'

'

'

'

'

Stock issued during period, shares, conversion of units

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

200,000

'

'

'

'

Issuance of restricted shares of common stock

'

'

'

'

'

'

'

'

'

'

'

'

'

'

450,950

25,000

200,000

'

'

'

'

'

'

'

'

'

'

250,000

'

'

'

'

'

'

'

'

'

'

200,000

'

'

Debt instrument secured percent

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50.00%

'

'

'

'

'

'

'

'

'

50.00%

'

Assumption_for_Warrants_Issued

Assumption for Warrants Issued (Detail)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Warranty Liability [Line Items]	'	'
Annualized Volatility	120.26%	118.64%
Risk free interest rate	0.66%	0.40%
Expected life	'3 years	'3 years
Dividend rate	'	'

Using_Black_Scholes_Pricing_Mo

Using Black Scholes Pricing Model (Detail) (USD $)	3 Months Ended		12 Months Ended
	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012		Dec. 31, 2011	Sep. 30, 2013
Class of Stock [Line Items]	'	'	'		'	'
Balance end of period opening balance	11,067,155	10,328,155	6,846,280		'	11,467,155
Balance end of period opening balance	'	10,328,155	6,841,280		'	'
Warrants amended	'	'	0		'	'
Warrants reissued	'	'	0		'	'
Warrants issued for legal services	'	'	250,000		'	'
Warrants issued for nominal value	'	'	1,120,000		'	'
Warrants sold with share units1	'	'	120,000		'	'
Warrants issued with debt conversion1	'	'	550,000		'	'
Warrants issued with debt conversion2	'	'	500,000		'	'
Warrants sold with share units2	'	'	30,000		'	'
Warrants issued with debt1	400,000	'	550,000		'	'
Warrants issued with debt2	'	'	100,000		'	'
Warrants issued with debt3	'	'	0		'	'
Warrants issued with debt4	'	'	250,000		'	'
Warrants issued for consulting services	'	'	16,875		'	'
Transfer (3/11/2011)	'	739,000	'		'	'
Balance end of period closing balance	11,467,155	11,067,155	10,328,155		6,846,280	11,467,155
Fair value of warrants amended	'	'	$0		'	'
Fair value of warrants reissued	'	'	556,785		'	'
Fair value of warrants issued for legal services	'	'	270,208	[1]	'	'
Fair value of warrants issued for nominal value	'	'	2,457,662		'	'
Fair value of warrants sold with share units1	'	'	90,000		'	'
Fair value of warrants issued with debt conversion1	'	'	0		'	'
Fair value of warrants issued with debt conversion2	'	'	0		'	'
Fair value of warrants sold with share units2	'	'	25,800		'	'
Fair value of warrants issued with debt1	0	'	26,500		'	'
Fair value of warrants issued with debt2	'	'	0		'	'
Fair value of warrants issued with debt3	'	'	0		'	'
Fair value of warrants issued with debt4	'	'	0		'	'
Fair value of warrants issued for consulting services	'	'	2,624	[2]	'	'
Fair value of warrants issued with transfer	'	$0	'		'	'
Warrants issue date	'	'	'		1-Oct-10	'
Warrants issue date For financial services1	'	'	'		11-Mar-11	'
Warrants issue date for financial services2	'	'	'		28-Mar-11	'
Warrants amended date	'	'	1-Oct-10		'	'
Warrants reissued date	'	'	1-Jun-12		'	'
Warrants issue date for legal services	'	'	31-Mar-12		'	'
Warrants issue date for nominal value	'	'	28-Mar-12		'	'
Warrants sold date for share units1	'	'	16-Apr-12		31-Mar-11	'
Warrants issue date for debt conversion1	'	'	28-Apr-12		'	'
Warrants issue date for debt conversion2	'	'	30-Apr-12		'	'
Warrants sold date for share units2	'	'	10-May-12		'	'
Warrants issue date for debt1	26-Apr-13	'	5-Jul-12		'	'
Warrants issue date for debt2	'	'	13-Aug-12		'	'
Warrants issue date for debt3	'	'	26-Oct-12		'	'
Warrants issue date for debt4	'	'	30-Nov-12		'	'
Warrants issue date for transfer	'	6-Feb-13	'		'	'
Warrants issue date for consulting services	'	'	21-Dec-12		1-Apr-11	'
Warrants expiration date	'	'	'		1-Jun-13	'
Warrants expiration date For financial services1	'	'	'		11-Mar-14	'
Warrants expiration date for financial services2	'	'	'		28-Mar-14	'
Warrants expiration date amended	'	'	1-Jun-13		'	'
Warrants reissued expiration date	'	'	1-Jun-15		'	'
Warrants expiration date for legal services	'	'	31-Mar-12		'	'
Warrants expiration date for nominal value	'	'	28-Mar-15		'	'
Warrants expiration date for share units1	'	'	16-Apr-15		31-Mar-14	'
Warrants expiration date for debt conversion1	'	'	28-Apr-15		'	'
Warrants expiration date for debt conversion2	'	'	30-Apr-15		'	'
Warrants expiration date for share units2	'	'	10-May-15		'	'
Warrants expiration date for debt1	'	'	5-Jul-12		'	'
Warrants expiration date for debt2	'	'	13-Aug-15		'	'
Warrants expiration date for debt3	'	'	29-Oct-15		'	'
Warrants expiration date for debt4	'	'	30-Nov-15		'	'
Warrants expiration date for consulting services	'	'	21-Dec-15		1-Apr-14	'
Warrants expiration date for transfer	26-Apr-16	11-Mar-14	'		'	'
Warrant strike price for amended	'	'	$4		'	'
Warrant strike price for reissued	'	'	$1		'	'
Warrant strike price for legal services	'	'	$1.10		'	'
Warrant strike price for nominal value	'	'	$0.50		'	'
Warrant strike price for share units1	'	'	$1.50		'	'
Warrant strike price for debt conversion1	'	'	$1.75		'	'
Warrant strike price for debt conversion2	'	'	$1.75		'	'
Warrant strike price for share units2	'	'	$1.50		'	'
Warrant strike price for debt1	$0.25	'	$0.50		'	'
Warrant strike price for debt2	'	'	$0.35		'	'
Warrant strike price for debt3	'	'	$0.20		'	'
Warrant strike price for debt4	'	'	$0.20		'	'
Warrant strike price for consulting services	'	'	$0.21		'	'
Warrant strike price for transfer	'	$1.50	'		'	'
Common shares amended allowed to purchase	'	'	-2,000,000		'	'
Common shares reissued allowed to purchase	'	'	2,000,000		'	'
Transfer (3/11/2011)	'	739,000	'		'	'
Issued	'	'	'		'	'
Class of Stock [Line Items]	'	'	'		'	'
Balance end of period opening balance	5,136,875	5,136,875	'		'	5,536,875
Warrants amended	'	'	0		'	'
Warrants reissued	'	'	0		'	'
Warrants issued for legal services	'	'	250,000		'	'
Warrants issued for nominal value	'	'	2,020,000		'	'
Warrants sold with share units1	'	'	120,000		'	'
Warrants issued with debt conversion1	'	'	550,000		'	'
Warrants issued with debt conversion2	'	'	500,000		'	'
Warrants sold with share units2	'	'	30,000		'	'
Warrants issued with debt1	400,000	'	550,000		'	'
Warrants issued with debt2	'	'	100,000		'	'
Warrants issued with debt3	'	'	500,000		'	'
Warrants issued with debt4	'	'	500,000		'	'
Warrants issued for consulting services	'	'	16,875		'	'
Transfer (3/11/2011)	'	0	'		'	'
Balance end of period closing balance	5,536,875	5,136,875	5,136,875		'	5,536,875
Exercised	'	'	'		'	'
Class of Stock [Line Items]	'	'	'		'	'
Balance end of period opening balance	1,755,000	1,755,000	5,000		'	1,755,000
Warrants amended	'	'	0		'	'
Warrants reissued	'	'	0		'	'
Warrants issued for legal services	'	'	0		'	'
Warrants issued for nominal value	'	'	900,000		'	'
Warrants sold with share units1	'	'	0		'	'
Warrants issued with debt conversion1	'	'	0		'	'
Warrants issued with debt conversion2	'	'	0		'	'
Warrants sold with share units2	'	'	0		'	'
Warrants issued with debt1	0	'	0		'	'
Warrants issued with debt2	'	'	100,000		'	'
Warrants issued with debt3	'	'	500,000		'	'
Warrants issued with debt4	'	'	250,000		'	'
Warrants issued for consulting services	'	'	0		'	'
Transfer (3/11/2011)	'	0	'		'	'
Balance end of period closing balance	1,755,000	1,755,000	1,755,000		'	1,755,000
[1]	recorded as legal expense
[2]	recorded as consulting expense

Sales_Revenue_by_Product_Detai

Sales Revenue by Product (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenues [Line Items]	'	'	'	'
Revenues	$5,065,656	$5,709,778	$15,613,048	$18,764,628
Licenses	'	'	'	'
Revenues [Line Items]	'	'	'	'
Revenues	'	'	2,605,000	'
Maintenance	'	'	'	'
Revenues [Line Items]	'	'	'	'
Revenues	'	'	7,500,000	'
Service	'	'	'	'
Revenues [Line Items]	'	'	'	'
Revenues	'	'	2,443,000	'
Third-Party Products	'	'	'	'
Revenues [Line Items]	'	'	'	'
Revenues	'	'	1,736,000	'
LND Third-Party Products	'	'	'	'
Revenues [Line Items]	'	'	'	'
Revenues	'	'	1,330,000	'
Others	'	'	'	'
Revenues [Line Items]	'	'	'	'
Revenues	'	'	$0	'

Revenues_by_Geographic_Area_De

Revenues by Geographic Area (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Revenues	$5,065,656	$5,709,778	$15,613,048	$18,764,628
US	'	'	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Revenues	'	'	2,550,000	'
Germany	'	'	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Revenues	'	'	12,370,000	'
United Kingdom	'	'	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Revenues	'	'	678,000	'
Others	'	'	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Revenues	'	'	$15,000	'

Other_IncomeExpense_Additional

Other Income/Expense - Additional Information (Detail) (USD $)	9 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Component of Other Income, Nonoperating [Line Items]	'	'
Other income	$20	$33

Recovered_Sheet2

Supplemental Cash Flow Disclosures - Additional Information (Detail) (USD $)

0 Months Ended

1 Months Ended

1 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

Aug. 06, 2013

Apr. 29, 2013

Mar. 27, 2013

Mar. 01, 2013

Mar. 31, 2012

Apr. 01, 2011

Sep. 30, 2013

Dec. 31, 2012

Dec. 21, 2012

Oct. 26, 2012

Mar. 27, 2012

Jan. 05, 2011

Nov. 01, 2010

Apr. 28, 2012

Apr. 30, 2012

Mar. 27, 2013

Feb. 22, 2013

Oct. 26, 2012

Mar. 20, 2013

Feb. 22, 2013

Oct. 26, 2012

Jul. 05, 2012

Apr. 26, 2013

Apr. 30, 2012

Apr. 01, 2011

Jul. 25, 2011

Jun. 01, 2011

Nov. 01, 2011

Sep. 27, 2011

Feb. 27, 2012

RealRisk Ventures, LLC

Lotus Holdings Ltd

Stephen D. Baksa

Stephen D. Baksa

Stephen D. Baksa

Moore

Moore

Moore

Promissory Notes

Promissory Notes

Vitamin B Venture Gmbh

Pavone AG

IDC Global Inc.

GroupWare, Inc.

SD Holdings

SD Holdings

GROUP Business Software AG

Stephen D. Baksa

Supplemental Cash Flow Information [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business acquisition net assets acquired

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$350,000

$750,000

$250,000

'

$525,529

'

Business acquisition, debt assumed

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

583,991

883,005

694,617

'

'

'

Business acquisition, shares of common stock issued

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,000,000

880,000

250,000

612,874

612,874

'

Business acquisition, acquisition cost

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

25,000

'

'

'

'

Signing bonuses to personnel

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

35,000

'

'

'

'

Debt converted into shares

'

'

'

'

'

'

'

'

'

'

'

'

'

550,000

400,000

200,000

'

'

450,960

'

'

'

'

150,000

'

'

'

'

'

1,750,000

Common stock outstanding

'

'

'

'

'

'

30,837,624

29,461,664

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

26,982,000

Aggregate number of common shares acquired in business acquisition

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

13,525,000

Percentage of ownership

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50.10%

Business acquisition additional Common Stock purchased

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

883,765

Average purchase price

'

$0.25

'

'

$0.50

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.70

Amount of notes payable being converted

'

'

'

700,000

'

'

'

'

'

'

'

'

'

632,500

460,000

'

'

'

'

'

'

552,500

'

172,500

'

'

'

'

'

'

Warrant Issued To Purchase Common Stock

'

100,000

'

'

'

'

'

'

'

'

'

'

'

550,000

400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Exercise price of warrants

'

'

'

'

'

1.5

'

0.21

'

0.35

1.1

'

'

1.75

1.75

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common stock warrant exercise period

'

'

'

'

'3 years

'3 years

'

'

'

'

'

'

'

'3 years

'3 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Additional paid in capital

'

'

$70,000

'

$270,208

'

'

'

$2,624

'

'

'

'

'

'

'

'

'

'

'

'

$26,700

'

'

'

'

'

'

'

'

Debt conversion, converted instrument, rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

8.50%

'

'

'

'

'

'

'

'

Debt instrument, interest rate, stated percentage

'

'

'

'

'

'

'

'

'

'

'

5.00%

5.00%

'

'

'

'

20.00%

'

'

20.00%

20.00%

2.00%

'

'

'

'

'

'

'

Conversion rate of conventable promissory note into shares of common stock

$0.16

'

'

'

'

'

'

'

'

'

'

'

'

$1.15

$1.15

$0.30

$0.30

'

$0.30

$0.30

'

'

'

'

'

'

'

'

'

'

Stock issued during period, shares, issued for services

25,000

'

200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Subsequent_Event_Additional_In

Subsequent Event - Additional Information (Detail) (USD $)

1 Months Ended

9 Months Ended

0 Months Ended

0 Months Ended

Oct. 26, 2012

Mar. 31, 2012

Apr. 01, 2011

Sep. 30, 2013

Dec. 31, 2012

Mar. 27, 2012

Jan. 05, 2011

Nov. 01, 2010

Oct. 26, 2012

Feb. 12, 2013

Oct. 26, 2012

Oct. 16, 2013

Jul. 05, 2012

Apr. 26, 2013

Moore

Stephen D. Baksa

Stephen D. Baksa

Subsequent Event

Promissory Notes

Promissory Notes

Stephen D. Baksa

Subsequent Event [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Promissory note aggregate principal amount

'

'

'

'

'

'

'

'

$1,000,000

'

$1,000,000

'

'

$200,000

Debt Instrument, Interest Rate, Stated Percentage

'

'

'

'

'

'

5.00%

5.00%

20.00%

'

20.00%

'

20.00%

2.00%

Shares of common stock issued upon exercise of warrant

100,000

900,000

100,000

'

'

'

'

'

'

'

'

'

'

'

Shares issued, price per share

$0.35

'

'

'

'

'

'

'

'

$0.20

'

'

'

'

Common stock shares exercised during period

'

'

'

'

'

'

'

'

'

500,000

'

100,000

'

'

Exercise price of warrants

0.35

'

1.5

'

0.21

1.1

'

'

'

'

'

0.35

'

'

Proceeds form sale of subsidiary

'

'

'

$528,777.93

'

'

'

'

'

'

'

'

'

'