Good Gaming (GMER) 10-Q/A 17 May 17 2017 Q1 Quarterly report (amended) Financial data

Document And Entity Information

Document And Entity Information	3 Months Ended
	Mar. 31, 2017shares
Document and Entity Information [Abstract]
Entity Registrant Name	GOOD GAMING, INC.
Document Type	10-Q/A
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	1,995,290,000
Amendment Flag	true
Amendment Description	Good Gaming, Inc. (the “Company”) is filing this Amendment No. 1 on Form 10-Q/A (the “Amendment”) to the Company’s quarterly report on Form 10-Q for the period ended March 31, 2017 (the “Form 10-Q”), filed with the Securities and Exchange Commission on May 12, 2017 (the “Original Filing Date”), to change the name of the entity owed on the Notes Payable to ViaOne and to add an additional item in the footnote to subsequent events relating to secured notes with ViaOne and attachment of the related documents.
Entity Central Index Key	1,454,742
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Mar. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Amendment	Good Gaming, Inc. (the “Company”) is filing this Amendment No. 1 on Form 10-Q/A (the “Amendment”) to the Company’s quarterly report on Form 10-Q for the period ended March 31, 2017 (the “Form 10-Q”), filed with the Securities and Exchange Commission on May 12, 2017 (the “Original Filing Date”), to change the name of the entity owed on the Notes Payable to ViaOne and to add an additional item in the footnote to subsequent events relating to secured notes with ViaOne and attachment of the related documents.

Balance Sheets

Balance Sheets - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Current Assets
Cash	$ 77,181	$ 47,900
Note receivable		10,500
Total Current Assets	77,181	58,400
Equipment, net of depreciation	10,752	11,424
Other Assets
Gaming Software, net of amortization	930,000	990,000
Total Other Assets	930,000	990,000
Total Assets	1,017,933	1,059,824
Current Liabilities
Accounts payable and accrued liabilities	121,018	117,658
Accounts payable and accrued liabilities - related party
Convertible debentures, net of unamortized discount of $0 and $36,088, respectively	200,000	56,585
Note payable ViaOne	288,000	75,000
Derivative liability	153,816	228,605
Total Current Liabilities	762,834	477,848
Convertible debentures, long-term		150,000
Note payable equipment	13,440	13,440
Total long term liabilities	13,440	163,440
Stockholders' Deficit
Common Stock Authorized: 2,000,000,000 common shares, with a par value of $0.001 per share Issued and outstanding: 1,995,840,000 and 1,999,990,000 shares, respectively	1,995,840	1,999,990
Additional paid-in capital	1,769,124	1,758,889
Accumulated deficit	(3,692,835)	(3,509,373)
Total Stockholders' equity (deficit)	241,659	418,536
Total Liabilities	776,274	641,288
Total liabilities and stockholders' equity (deficit)	1,017,933	1,059,824
Class A Preferred Stock
Stockholders' Deficit
Preferred Stock	7,500	7,500
Class B Preferred Stock
Stockholders' Deficit
Preferred Stock	162,029	161,529
Class C Preferred Stock [Member]
Stockholders' Deficit
Preferred Stock	$ 1	$ 1

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2017	Dec. 31, 2016
Preferred stock, authorized (in Shares)	450,000,000
Common Stock, authorized (in Shares)	2,000,000,000
Common Stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common Stock, issued (in Shares)	1,995,840,000	1,995,290,000
Common Stock, outstanding (in Shares)	1,995,840,000	1,995,290,000
Class A Preferred Stock
Preferred stock, authorized (in Shares)	249,999,000	25,000,000
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, issued (in Shares)	7,500,000	7,500,000
Preferred stock, outstanding (in Shares)	7,500,000	7,500,000
Class B Preferred Stock
Preferred stock, authorized (in Shares)	200,000,000	25,000,000
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, issued (in Shares)	162,028,779
Preferred stock, outstanding (in Shares)	162,028,779
Class C Preferred Stock [Member]
Preferred stock, authorized (in Shares)	1,000	1,000
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, issued (in Shares)	1,000	1,000
Preferred stock, outstanding (in Shares)	1,000	1,000

Statements of Operations

Statements of Operations - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Income Statement [Abstract]
Revenues	$ 2,519
Operating Expenses
Consulting fees		6,000
General and administrative	256,410	107,881
Professional fees	2,000	5,000
Stock compensation		41,921
Total Operating Expenses	258,410	160,802
Net Loss Before Other Expenses	(255,891)	(160,802)
Other Income (Expenses)
Interest expense	(3,360)	(3,360)
Interest income	1,000
Debt Restructure		58,300
Gain(Loss) on Change in fair value of derivative liability	74,789	(311,359)
Total Other Income (Expenses)	72,429	(256,419)
Net Loss	$ (183,462)	$ (417,221)
Net Loss Per Share, Basic and Diluted
Weighted Average Shares Outstanding	1,998,447,117	1,995,290,000

Statements of Cash Flows

Statements of Cash Flows - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Operating Activities
Net Loss	$ (183,462)	$ (417,221)
Adjustment to reconcile net loss to net cash used in operating activities
Accretion of debt discount		311,359
Amortization of software	60,000	30,000
Depreciation	672
Amortization of deferred financing costs
Gain(Loss) on change in fair value of derivative liability	(74,789)
Stock compensation		41,921
Debt Reduction		(58,300)
Changes in operating assets and liabilities
Due from affiliate		83,171
Accounts payable and accrued liabilities	3,360	8,360
Accounts payable and accrued liabilities-related parties
Net Cash Provided by (Used in) Operating Activities	(194,219)	(710)
Financing activities
Proceeds from purchase of Good Gaming		1,723
Proceeds from note payable	213,000
Repayment of note receivable	10,500
Net Cash Provided by (Used in) Financing activities	223,500	1,723
Change in Cash	29,281	1,013
Cash, Beginning of Period	47,900
Proceeds from related parties
Cash, End of period	77,181	1,013
Non-cash investing and financing activities
Adjustment to Derivative liability	(74,789)
Common shares issued for conversion of debt	6,585
Common shares issued for payment of related party payable		6,670
Debt Discount due to beneficial conversion feature

Nature of Operations and Contin

Nature of Operations and Continuance of Business	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Continuance of Business	1. Nature of Operations and Continuance of Business Good Gaming, Inc. (Formerly HDS International Corp.) (the "Company") was incorporated on November 3, 2008 under the laws of the State of Nevada. The Company is a leading tournament gaming platform and online destination targeting the over 205 million eSports players and participants worldwide that want to compete at the high school or college level. A substantial portion of the Company's activities has involved developing a business plan and establishing contacts and visibility in the marketplace and the Company has generated minimal revenue to date. On February 17, 2016, the Company acquired Good Gaming's assets including intellectual property, trademarks, software code, equipment and other from CMG Holdings Group, Inc. (OTCQB: CMGO). Going Concern These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has generated minimal revenues to date and has never paid any dividends and is unlikely to pay dividends or generate significant earnings in the immediate or foreseeable future. As of , the Company had a working capital deficiency of $685,653 and an accumulated deficit of 3.692,835. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability to raise equity or debt financing, and the attainment of profitable operations from the Company's future business. These factors raise substantial doubt regarding the Company's ability to continue as a going concern. These consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies (a) Basis of Presentation and Principles of Consolidation The financial statements for the periods ending March 31, 2017 and 2016 include the accounts of the Company. (b) These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in US dollars. The Company's fiscal year-end is December 31. (c) Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the fair values of convertible debentures, derivative liability, stock-based compensation, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. (d) Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. As of March 31, 2017 and 2016, the Company had no cash equivalents. (e) Intangible Assets Intangible assets are carried at the purchased cost less accumulated amortization. Amortization is computed over the estimated useful lives of the respective assets, generally around five years. (f) Impairment of Long-Lived Assets Long-lived assets and certain identifiable intangible assets to be held and used are reviewed for impairment whenever events or changes in circumstance indicate that the carrying amount of such assets may not be recoverable. Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset and its eventual disposition. Measurement of an impairment loss for long-lived assets and certain identifiable intangible assets that management expects to hold and use is based on the fair value of the asset. Long-lived assets and certain identifiable intangible assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell. (g) Beneficial Conversion Features From time to time, the Company may issue convertible notes that may contain an embedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective interest method. (h) Derivative Liability From time to time, the Company may issue equity instruments that may contain an embedded derivative instrument which may result in a derivative liability. A derivative liability exists on the date the equity instrument is issued when there is a contingent exercise provision. The derivative liability is records at is fair value calculated by using an option pricing model such as a multi-nominal lattice model. The fair value of the derivative liability is then calculated on each balance sheet date with the corresponding gains and losses recorded in the consolidated statement of operations. (i) Basic and Diluted Net Loss Per Share The Company computes net loss per share in accordance with ASC 260, Earnings Per Share, (j) Income Taxes Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740, Income Taxes, (k) Comprehensive Loss ASC 220, Comprehensive Income (l) Financial Instruments ASC 820, "Fair Value Measurements" Financial Instruments, Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Assets and liabilities measured at fair value on a recurring basis were presented on the Company's balance sheet as at March 31, 2017 and 2016 as follows: The carrying values of all of our other financial instruments, which include accounts payable and accrued liabilities, and amounts due to related parties approximate their current fair values because of their nature and respective maturity dates or durations. Balance, December 31, 2016 Conversions Changes in Fair Values Balance, March 31, 2017 $ 228,605 $ — $ (74,789 ) $ 153,816 (m) Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Other Assets

Other Assets	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Other Assets	3. Other Assets The Company valued the software purchased at $1,200,000 at purchase date February 18, 2016. The software has a useful life of 5 years. Amortization for the three months ending March 31, 2017 is calculated at $60,000.

Debt

Debt	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Debt	4. Debt Convertible Debentures (a) On April 15, 2015, the Company entered into a $100,000 convertible debenture with a non-related party. During the quarter ended June 30, 2015 The Company received the first $50,000 payment. The remaining $50,000 payment will be made at the request of the borrower. No additional payments have been made as of March 31, 2016. Under the terms of the debenture, the amount is unsecured, bears interest at 10% per annum, and is due on October 16, 2016. The note is convertible into shares of common stock any time after the maturity date at a conversion rate of 50% of the average of the five lowest closing bid prices of the Company's common stock for the thirty trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. For the period ended March 31, 2017, the Company recorded accrued interest of $630 (December, 31, 2016 $2,520), which has been included in accounts payable and accrued liabilities. The lender has agreed to sell this investment to the Company or to an investor of the Company’s choosing at face value plus interest. (b) On April 1, 2015, we entered into a transaction with Iconic Holdings, LLC (the "Purchaser"), whereby Iconic Holdings agreed to provide up to $600,000 through a structured convertible promissory note (the "Note"), with funds to be received in tranches. The note bears interest of 10% and is due April 1, 2016. The initial proceeds of $40,000 was received on April 9, 2015, with $30,000 remitted and delivered to us, $4,000 retained by the Purchaser as an original issue discount, and $6,000 retained by the Purchaser for legal expenses. On February 17, 2016 as part of a settlement between the lender and the Company, the note along with a remaining balance of $8,300 from former JABRO-Asher notes were restructured to a principle amount of $25,000 with a due date of June 18, 2017 and an interest rate of 0%. The lender is subject to strict lock-up and leak-out provisions. Additionally, as part of the February 2016 settlement with the lender, the lender funded $100,000 new debentures due June 17, 2017 bearing 0% interest with the lender subject to strict lock-up and leak-out provisions. The Company negotiated the lock-up of these debentures from conversion into common stock for a period of one-year commencing June 10, 2016. (c) As part of the asset purchase agreement between HDS International Corp. and CMG Holdings Group, Inc., SirenGPS was issued a $60,000 0% interest convertible debenture that matures in August 2017. The debentures are convertible into common stock at a 20% discount to the 20-day moving average of the Company’s common stock after a period of seven months. The debt is subject to strict lock-up and leak-out provisions. SirenGPS has agreed to sell this security to the Company or to an investor of the Company’s choosing at face value. (d) On or around April 7, 2016, Silver Linings Management, LLC funded the Company $13,439.50 in the form of convertible debentures secured by certain high-powered gaming machines purchased from XIDAX. The notes bear interest at a rate of 10% per annum payable in cash or kind at the option of the Company, mature April 1, 2018, and are convertible into Series B Preferred shares at the option of the holder at any time. The Company did not allocate to equity any increase in note value due to the fact that the conversion value was lower than the par value. Thereby creating a zero or negative value.

Derivative Liabilities

Derivative Liabilities	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Derivative Liabilities	5. Derivative Liabilities The following inputs and assumptions were used to value the convertible debentures outstanding during the period ended March 31, 2017 and December 31, 2016: The projected annual volatility for each valuation period was based on the historic volatility of the Company of 165% as at December 31, 2016, 167% as at February 6, 2017, 167% as at February 10, 2017, 168% as at February 13, 2017, 168% as at February 18, 2017, 168% as at February 23, 2017, 169% as at March 2, 2017, 170% as atMarch 3, 2017, 170% as at March 16, 2017, 170% as at March 17, 2017, 170% as at March 19, 2017, 170% as at March 24, 2017 171% as at March 25, 2017, and 171% as at March 31, 2017. An event of default would occur 0% of the time, increasing to 1.0% per month to a maximum of 5%. A summary of the activity of the derivative liability is shown below: Balance December 31, 2015 $ 453,741 Adjustment for Conversion 18,415 Mark to market adjustment at December 31, 2016 (243,551 ) Balance December 31, 2016 228,605 Adjustment for Conversion - Mark to market adjustment at March 31, 2017 (74,789 ) Balance March 31, 2017 $ 153,816

Common Stock

Common Stock	3 Months Ended
	Mar. 31, 2017
Equity [Abstract]
Common Stock	6. Common Stock Share Transactions for the three months ended March 31, 2017: On August 16, 2016, the Company exchanged 1.15MM Series B Preferred Shares with an investor for 179,450,000 common shares which were retired into treasury. These common shares were pledged to Iconic Holdings, LLC contractually as collateral against a $25,000 convertible debenture that was restructured in February 2016. By agreement, the lender converted a portion of this note into common shares eliminating debt from the Company’s balance sheet. The Company has agreed to deliver an additional 70,050,000 common shares to the lender by year-end 2016, which will eliminate the debenture in its entirety. Iconic Holdings has agreed to lock-up a $100,000 convertible debenture for a period of one-year effective June 10, 2016, subject to strict covenants that will protect common shareholders from significant dilution. The net effect of this Agreement is that the common share float of the Company has not been increased and that shareholders will not be negatively impacted by a common stock increase and additional dilution. On August 31, 2016 Iconic Holdings converted $6,250 of convertible debt into 62,250,000 shares of the Company’s common stock On October 5, 2016 Iconic Holdings converted $6,250 of convertible debt into 62,250,000 shares of the Company's common stock On October 11, 2016 Iconic Holdings converted $5,915 of convertible debt into 59,150,000 shares of the Company's common stock. On January 5, 2017 Iconic Holdings converted $6,585 of convertible debt into 65,850,000 shares of the Company's common stock. On January 4, 2017 Hillwinds Ocean Energy Cancelled 70,000,000 shares of the Company common stock in exchange for 500,000 shares of the Company Preferred B Stock.

Preferred Stock

Preferred Stock	3 Months Ended
	Mar. 31, 2017
Equity [Abstract]
Preferred Stock	7. Preferred Stock Our Articles of Incorporation, which were amended effective July 22, 2016, authorize us to issue up to 450,000,000 shares of preferred stock, $0.001 par value. Of the 450,000,000 authorized shares of preferred stock, the total number of shares of Class A Preferred Shares the Corporation shall have the authority to issue is Two Hundred Forty Nine Million, Nine Hundred Ninety Nine Thousand (249,999,000), with a stated par value of $0.001 per share, and the total number of shares of Class B Preferred Shares the Corporation shall have the authority to issue is Two Hundred Million (200,000,000), with a stated par value of $0.001 per share, and the total number of newly authorized Class C Preferred Shares the Corporation shall have the authority to issue is One Thousand (1,000). Our Board of Directors is authorized, without further action by the shareholders, to issue shares of preferred stock and to fix the designations, number, rights, preferences, privileges and restrictions thereof, including dividend rights, conversion rights, voting rights, terms of redemption, liquidation preferences and sinking fund terms. We believe that the Board of Directors' power to set the terms of, and our ability to issue, preferred stock will provide flexibility in connection with possible financing or acquisition transactions in the future. The issuance of preferred stock, however, could adversely affect the voting power of holders of common stock and decrease the amount of any liquidation distribution to such holders. The presence of outstanding preferred stock could also have the effect of delaying, deterring or preventing a change in control of our company. As of March 31, 2017, we had 7,500,000 shares of our Class A Preferred Stock issued and outstanding. The 7,500,000 issued and outstanding shares of Class A Preferred Stock are convertible into shares of common stock at a rate of 20 common shares for each one Class A Preferred Share. The 162,028,779 issued and outstanding shares of Class B Preferred Stock are convertible into shares of common stock at a rate of 200 common shares for each one Class B Preferred Share. The 1,000 issued and outstanding shares of Class C Preferred Stock are are not convertible . They are Voting preferred shares If all of our Class A Preferred Stock, Class B Preferred Stock and Class C Preferred Stock was converted into shares of common stock, the number of issued and outstanding shares of our common stock will increase by 32,555,755,800 shares. On August 16, 2016 the Company issued 130,300,000 share of series B preferred stock. 86,650,000 shares were issued for the purchase of Good Gaming software, 1,150,000 shares were issued in exchange for 179,450,000 shares of commons stock and 42,500,000 shares were issued for stock subscriptions receivable. Share Sales – Series B Preferred Stock On or around February 18, 2016, as part of the closing of the Good Gaming asset sale by CMG Holdings Group to HDS International Corp., CMG Holdings was due an additional 85,600,000 Series B Preferred Shares on top of the 14,400,000 Series B Preferred Shares already issued to CMG Holdings as part of the strategic transaction with HDS International Corp. On or around February 18, 2016, our CEO Vikram Grover was issued 859,073 Series B Preferred shares in lieu of compensation due for services rendered to SirenGPS in 2015. On or around February 23, 2016, Andrew Albrecht was issued 2,000,000 Series B Preferred shares as consideration for an investment in the Company. On or around February 26, 2016, William Schultz funded monies to the Company and had a subscription receivable for 2,500,000 Series B Preferred shares as consideration for an investment in the Company. On or around February 26, 2016, Paul Rauner was issued 800,000 Series B Preferred shares as consideration for the strategic change of control transaction with CMG Holdings Group, Inc. On or around February 26, 2016, Galina Berkovich was issued 800,000 Series B Preferred shares as consideration for the strategic change of control transaction with CMG Holdings Group, Inc. On or around February 26, 2016, Bernard Mangold was issued 400,000 Series B Preferred shares as consideration for the strategic change of control transaction with CMG Holdings Group, Inc. On or around March 7, 2016, Silver Lining Management, an entity controlled by David Dorwart, our Director, funded monies to the Company and had a subscription receivable for 5,000,000 Series B Preferred shares as consideration for an investment in the Company. On or around March 15, 2016, Brett Nesland was issued 1,000,000 Series B Preferred shares as consideration for an investment in the Company. On or around April 22, 2016, William Crusoe was issued 1,000,000 Series B Preferred shares as consideration for an investment in the Company. The investor has since agreed to lockup his shares for a period of one year. On or around April 22, 2016, Francesca Dorwart was issued 1,000,000 Series B Preferred shares as consideration for an investment in the Company. On August 16, 2016 all of the above shares were issued as noted above, 42,500,000 shares. The vast majority of the Series B Preferred stock investors have agreed to lock-up their investments for a period of one year as of May 2016. As of March 31, 2017, we had 162,028,779 shares of Class B Preferred Stock issued and outstanding. On August 31, 2016 the Company issued 1,000 shares of preferred C stock to CMG Holdings Group, Inc. as a result of the purchase of Good Gaming software. As of March 31, 2017, we had 1,000 shares of Class C Preferred Stock issued and outstanding held by Barbara Laken, who sits on our Board of Directors.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	8. Income Taxes The Company has a net operating loss carried forward of $3,697,793 available to offset taxable income in future years which commence expiring in fiscal 2031. The income tax benefit has been computed by applying the weighted average income tax rates of Canada (federal and provincial statutory rates) and of the United States (federal and state rates) of 27% and 27%, respectively, to the net loss before income taxes calculated for each jurisdiction. The tax effect of the significant temporary differences, which comprise future tax assets and liabilities, are as follows: 2017 2016 Income tax recovery at statutory rate $ 47,105 $ 104,305 Valuation allowance change $ (47,105 ) $ (104,305 ) Provision for income taxes $ - $ - The Significant components of deferred income tax assets and liabilities at September 30, 2016 and December 31, 2015 are as follows: Net operating loss carried forward $ 3,697,793 $ 3,509,373 Valuation allowance $ (3,697,793 ) $ (3,509,373 ) Net deferred income tax asset $ - $ - Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards for Federal income tax reporting purposes are subject to annual limitations. When a change in ownership occurs, net operating loss carry forwards may be limited.

Consulting Agreements

Consulting Agreements	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Consulting Agreements	9. Consulting Agreements On or around April 14, 2016, the Company formed and advisory Board and engaged Syndicate Studios, LLC for consulting services and issuing the Syndicate Studios 100,000,000 warrants with a two-year expiration and a strike price of $0.0002. The warrants do not vest for one year and are subject to mutually agreed to performance criteria. Sean Stalzer, owner of The Syndicate, has already been instrumental in introducing the Company to games publishers, members of the media, and gamers who have been vetting the Good Gaming 2.0 platform for the past few months. On July 25, 2016, the Company engaged Kevin Harrington Enterprises (KBHJJ LLC) to provide consulting services, including introductions to potential investors and sponsors for eSports tournaments, among other things. As part of the Agreement, the Company appointed Kevin Harrington to its Advisory Board and promised to KBHJJ one hundred million common stock purchase warrants with a two-year expiration, cashless exercise, and strike price of $0.0003. Subsequent to his agreement, Mr. Harrington has left the Advisory Board to pursue other interests.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	10. Subsequent Events The Company is crossing the chasm to revenue generation and began generating revenues from its Minecraft marketplace in April 2017. Additionally, management is in the process of deploying a freemium model that will compel customers to subscribe to the social site and/or purchase goods and services on its proprietary Mercenary System. The launch is imminent and should leave soft launch in a matter of 1-2 weeks. On April 1, 2017, the Company entered into a consulting agreement with T. David Petite to assist with introductions to Native Tribes and financing sources. Good Gaming agreed to issue Mr. Petite 100 million common stock purchase warrants with an exercise prince of $0.0002 and a two-year expiration. In accordance with the Company's March 1, 2017 amendment to the Secured Promissory Note with ViaOne Managed Services, LLC, ("ViaOne") an entity controlled by our outside Director David Dorwart, the entire principal balance and all accrued and unpaid interest owing under the Promissory Note was due and payable in full without setoff, deduction or counterclaim on May 1, 2017, if the Company was unable to provide outside funding for its operations for the month of May, separate from advances under the Note, in excess of its actual monthly burn rate which at the time was $63,000, of which only $50,000 was funded by ViaOne. In addition, the holders of the Company's Series C Preferred Shares amended their Stock Pledge Agreement whereby they agreed to pledge to ViaOne the Company's Class C Preferred Stock having a voting power equivalent to 51% of all shares entitled to

Summary of Significant Accoun16

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Basis of Presentation	(a) Basis of Presentation and Principles of Consolidation The financial statements for the periods ending March 31, 2017 and 2016 include the accounts of the Company. (b) These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in US dollars. The Company's fiscal year-end is December 31.
Use of Estimates	c) Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the fair values of convertible debentures, derivative liability, stock-based compensation, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Cash and Cash Equivalents	(d) Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. As of March 31, 2017 and 2016, the Company had no cash equivalents.
Intangible Assets	(e) Intangible Assets Intangible assets are carried at the purchased cost less accumulated amortization. Amortization is computed over the estimated useful lives of the respective assets, generally around five years.
Impairment of Long-Lived Assets	(f) Impairment of Long-Lived Assets Long-lived assets and certain identifiable intangible assets to be held and used are reviewed for impairment whenever events or changes in circumstance indicate that the carrying amount of such assets may not be recoverable. Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset and its eventual disposition. Measurement of an impairment loss for long-lived assets and certain identifiable intangible assets that management expects to hold and use is based on the fair value of the asset. Long-lived assets and certain identifiable intangible assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell.
Beneficial Conversion Features	(g) Beneficial Conversion Features From time to time, the Company may issue convertible notes that may contain an embedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective interest method.
Derivative Liability	(h) Derivative Liability From time to time, the Company may issue equity instruments that may contain an embedded derivative instrument which may result in a derivative liability. A derivative liability exists on the date the equity instrument is issued when there is a contingent exercise provision. The derivative liability is records at is fair value calculated by using an option pricing model such as a multi-nominal lattice model. The fair value of the derivative liability is then calculated on each balance sheet date with the corresponding gains and losses recorded in the consolidated statement of operations.
Basic and Diluted Net Loss Per Share	(i) Basic and Diluted Net Loss Per Share The Company computes net loss per share in accordance with ASC 260, Earnings Per Share,
Income Taxes	(j) Income Taxes Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740, Income Taxes,
Comprehensive Loss	(k) Comprehensive Loss ASC 220, Comprehensive Income
Financial Instruments	(l) Financial Instruments ASC 820, "Fair Value Measurements" Financial Instruments, Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Assets and liabilities measured at fair value on a recurring basis were presented on the Company's balance sheet as at March 31, 2017 and 2016 as follows: The carrying values of all of our other financial instruments, which include accounts payable and accrued liabilities, and amounts due to related parties approximate their current fair values because of their nature and respective maturity dates or durations. Balance, December 31, 2016 Conversions Changes in Fair Values Balance, March 31, 2017 $ 228,605 $ — $ (74,789 ) $ 153,816
Recent Accounting Pronouncements	(m) Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Summary of Significant Accoun17

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Assets and liabilities measured at fair value on a recurring basis	Balance, December 31, 2016 Conversions Changes in Fair Values Balance, March 31, 2017 $ 228,605 $ — $ (74,789 ) $ 153,816

Derivative Liabilities (Tables)

Derivative Liabilities (Tables)	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Derivative liability	Balance December 31, 2015 $ 453,741 Adjustment for Conversion 18,415 Mark to market adjustment at December 31, 2016 (243,551 ) Balance December 31, 2016 228,605 Adjustment for Conversion - Mark to market adjustment at March 31, 2017 (74,789 ) Balance March 31, 2017 $ 153,816

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2017
Income Tax Disclosure [Abstract]
Income tax benefit	2017 2016 Income tax recovery at statutory rate $ 47,105 $ 104,305 Valuation allowance change $ (47,105 ) $ (104,305 ) Provision for income taxes $ - $ -
Deferred income tax assets and liabilities	The Significant components of deferred income tax assets and liabilities at September 30, 2016 and December 31, 2015 are as follows: Net operating loss carried forward $ 3,697,793 $ 3,509,373 Valuation allowance $ (3,697,793 ) $ (3,509,373 ) Net deferred income tax asset $ - $ -

Nature of Operations and Cont20

Nature of Operations and Continuance of Business (Details Narrative) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working captial deficiency	$ 685,653	$ 419,448
Accumulated deficit	$ (3,692,835)	$ (3,509,373)

Summary of Significant Accoun21

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Mar. 31, 2017	Dec. 31, 2016
Summary Of Significant Accounting Policies Details
Cash			$ 77,181	$ 47,900
Earnings Per Share, Potentially Dilutive Securities	90,000,000	1,572,180,000

Summary of Significant Accoun22

Summary of Significant Accounting Policies (Details) - Assets and Liabilities Measured on a Recurring Basis (USD $)	3 Months Ended
	Mar. 31, 2017USD ($)
Assets and liabilities measured at fair value on a recurring basis [Rollforward]
Derivative Liability, beginning	$ 228,605
Changes in Fair Values	(74,789)
Derivative Liability, ending	$ 153,816

Other Assets (Details Narrative

Other Assets (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Software	$ 1,200,000
Life of software			5 years
Amortization of software	$ 60,000	$ 30,000

Debt (Details)

Debt (Details)	3 Months Ended
	Mar. 31, 2017USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2016USD ($)
Debt Conversion [Line Items]
Debt Conversion, Converted Instrument, Amount	$ 6,585
Amortization of Debt Discount (Premium)
Derivative, Gain on Derivative	$ 74,789	$ (311,359)
Convertible Debenture, April 15, 2015 [Member]
Debt Conversion [Line Items]
Issue Date	Apr. 15, 2015
Debt Instrument, Face Amount	$ 100,000
Debt Instrument, Interest Rate, Effective Percentage	10.00%
Proceeds of debt receivable	$ 50,000
Proceeds to be distributed	$ 50,000
Due date	Oct. 16, 2016
Debt Instrument, Convertible, Conversion Ratio	0.50
Accrued interest	$ 630		$ 2,520
Convertible Debenture, April 1, 2015 [Member]
Debt Conversion [Line Items]
Issue Date	Apr. 1, 2015
Debt Instrument, Face Amount	$ 600,000
Debt Instrument, Interest Rate, Effective Percentage	10.00%
Debt amount distributed	$ 40,000
Proceeds of debt receivable	30,000
Original issue discount	$ 4,000
Due date	Apr. 1, 2016
Note payable	$ 8,300
Convertible Debenture, April 1, 2015 Settlement Agreement [Member]
Debt Conversion [Line Items]
Issue Date	Feb. 1, 2016
Debt Instrument, Face Amount	$ 25,000
Debt Instrument, Interest Rate, Effective Percentage	0.00%
Equity Method Investment, Ownership Percentage	99.90%
Due date	Jun. 18, 2017
Convertible Debenture, February 2016 [Member]
Debt Conversion [Line Items]
Issue Date	Feb. 1, 2016
Debt Instrument, Face Amount	$ 100,000
Debt Instrument, Interest Rate, Effective Percentage	0.00%
Due date	Jun. 17, 2017
Convertible Debenture, SirenGPS [Member]
Debt Conversion [Line Items]
Debt Instrument, Interest Rate, Effective Percentage	0.00%
Debt Instrument, Convertible, Conversion Ratio	0.20
Debt Conversion, Converted Instrument, Amount	$ 60,000
Silver Linings Management, LLC [Member]
Debt Conversion [Line Items]
Issue Date	Apr. 7, 2016
Debt Instrument, Face Amount	$ 13,439
Debt Instrument, Interest Rate, Effective Percentage	10.00%

Derivative Liabilities - Deriva

Derivative Liabilities - Derivative liability (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Derivative Liability [Rollforward]
Derivative Liability (in Dollars) , beginning	$ 228,605	$ 453,741
Adjustment for conversion		18,415
Mark to market adjustment	(74,789)	(243,551)
Derivative Liability (in Dollars), ending	$ 153,816	$ 228,605

Derivative Liabilities Expected

Derivative Liabilities Expected Votality (Details Narrative)	Mar. 31, 2017	Mar. 24, 2017	Mar. 20, 2017	Mar. 16, 2017	Mar. 04, 2017	Mar. 02, 2017	Feb. 23, 2017	Feb. 13, 2017	Feb. 10, 2017	Feb. 06, 2017	Feb. 18, 2017	Dec. 31, 2016
Derivative Liabilities Expected Votality Details Narrative
Fair Value Assumptions, Expected Volatility Rate	171.00%	171.00%	170.00%	170.00%	170.00%	169.00%	168.00%	168.00%	167.00%	167.00%	168.00%	165.00%

Derivative Liabilities (Details

Derivative Liabilities (Details Narrative)	12 Months Ended
	Dec. 31, 2016
Minimum [Member]
Derivative [Line Items]
Fair Value Assumptions, Risk Free Interest Rate monthly increase	1.00%
Fair Value Inputs, Probability of Default	0.00%
Maximum [Member]
Derivative [Line Items]
Fair Value Assumptions, Risk Free Interest Rate monthly increase	5.00%

Common Stock (Details)

Common Stock (Details) - USD ($)	Oct. 11, 2016	Oct. 05, 2016	Aug. 31, 2016	Aug. 16, 2016	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Lock-out convertible debenture					$ 13,440		$ 13,440
Stock Issued During Period, Value, Debt Settlement					$ 6,585
Common stock converted					70,000,000
Series B Preferred stock					500,000
Common Stock [Member]
Series B Preferred shares exchanged				1,150,000,000
Common stock issued for Series A Preferred stock				179,450,000
Collateral				$ 25,000
Common stock to be issued for debt				70,050,000
Lock-out convertible debenture				$ 100,000
Common stock issued for debt, amount	$ 5,915	$ 6,250	$ 6,250
Common stock issued for debt, shares	59,150,000	62,250,000	62,250,000

Preferred Stock (Details)

Preferred Stock (Details) - $ / shares	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Preferred stock, authorized (in Shares)	450,000,000
Class A Preferred Stock
Preferred stock, authorized (in Shares)	249,999,000	25,000,000
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, issued (in Shares)	7,500,000	7,500,000
Preferred stock, outstanding (in Shares)	7,500,000	7,500,000
Preferred Stock, Conversion Basis	20 common shares
Class B Preferred Stock
Preferred stock, authorized (in Shares)	200,000,000	25,000,000
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, issued (in Shares)	162,028,779
Preferred stock, outstanding (in Shares)	162,028,779
Preferred Stock, Conversion Basis	200 common shares
Class C Preferred Stock [Member]
Preferred stock, authorized (in Shares)	1,000	1,000
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, issued (in Shares)	1,000	1,000
Preferred stock, outstanding (in Shares)	1,000	1,000
Common Stock
Share increase	32,555,755,800

Preferred Stock (Details Narrat

Preferred Stock (Details Narrative) - Series B Preferred Stock [Member] - USD ($)	2 Months Ended				4 Months Ended	8 Months Ended
	Mar. 15, 2016	Feb. 26, 2016	Feb. 23, 2016	Feb. 18, 2016	Apr. 22, 2016	Aug. 16, 2016	Mar. 07, 2016
Stock Issued During Period, Shares, Acquisitions/Investments (in Shares)	1,000,000		2,000,000	14,400,000		130,300,000
Subscription Receivable issued			$ 2,500,000			$ 42,500,000	$ 5,000,000
Stock for further issuance				85,600,000
Stock issued for services, shares				859,073
Good Gaming Software [Member]
Stock Issued During Period, Shares, Acquisitions/Investments (in Shares)						1,150,000
Paul Rauner [Member]
Stock Issued During Period, Shares, Acquisitions/Investments (in Shares)		800,000
Galina Berkovich [Member]
Stock Issued During Period, Shares, Acquisitions/Investments (in Shares)		800,000
Bernard Mangold [Member]
Stock Issued During Period, Shares, Acquisitions/Investments (in Shares)		800,000
William Crusoe
Stock Issued During Period, Shares, Acquisitions/Investments (in Shares)					1,000,000
Francesca Dorwart
Stock Issued During Period, Shares, Acquisitions/Investments (in Shares)					1,000,000

Income Taxes - Income tax benef

Income Taxes - Income tax benefit (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income tax recovery at statutory rate	$ 47,105	$ 104,305
Valuation allowance change	(47,105)	(104,305)
Provision for income taxes

Income Taxes - Deferred income

Income Taxes - Deferred income tax assets and liabilities (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Net operating loss carried forward	$ 3,697,793	$ 3,509,373
Valuation allowance change	$ (3,697,793)	$ (3,509,373)

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	3 Months Ended
	Mar. 31, 2017USD ($)
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 3,697,793
Expiration date	Dec. 31, 2031
Statutory rate	27.00%

Consulting Agreements (Details

Consulting Agreements (Details Narrative) - $ / shares	Jul. 25, 2016	Apr. 14, 2016
Syndicate Studios, LLC [Member]
Other Commitments [Line Items]
Warrants Issued		100,000,000
Strike price		$ 0.0002
Kevin Harrington Enterprises [Member]
Other Commitments [Line Items]
Strike price	$ 0.0003

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	3 Months Ended	4 Months Ended
	Apr. 01, 2017	May 01, 2017
Consulting Agreement [Member]
Subsequent Event [Line Items]
Warrants for consulting agreement	100 million common stock purchase warrants with an exercise prince of $0.0002 and a two-year expiration.
Promissory Note[Member]
Subsequent Event [Line Items]
Debt Instrument, Face Amount		$ 63,000
ViaOne[Member]
Subsequent Event [Line Items]
Proceeds of debt receivable		$ 50,000
Voting Power		51%
Note payable		$ 363,000