Trunkbow International (TBOW) Inactive 10-K26 Sep 142013 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Dec. 31, 2013	Apr. 14, 2014
Document and Entity Information [Abstract]	'	'
Document Type	'10-K	'
Amendment Flag	'false	'
Document Period End Date	31-Dec-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'FY	'
Trading Symbol	'TBOW	'
Entity Registrant Name	'TRUNKBOW INTERNATIONAL HOLDINGS LTD	'
Entity Central Index Key	'0001485933	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	36,807,075
Entity Public Float	'	$28,115,191
Entity Well-known Seasoned Issuer	'No	'
Entity Voluntary Filers	'No	'
Entity Current Reporting Status	'Yes	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2013		Dec. 31, 2012
Current assets	'		'
Cash and cash equivalents	$226,559	[1]	$783,074	[1]
Accounts receivable, net	38,590,636	[1]	46,240,651	[1]
Advances to suppliers, net	24,568,872		12,478,788
Prepayments	450,411		496,372
Other current assets	1,502,375	[1]	9,717,929	[1]
Loans to third party	10,148,621		4,787,116
Due from directors	2,346,489	[1]	9,350	[1]
Inventories	7,209,194	[1]	5,424,773	[1]
Assets held for sale	8,323,573		8,064,442
Deferred tax asset	1,223,861		942,028
Total current assets	94,590,591		88,944,523
Property and equipment, net	43,415,896	[1]	26,260,598	[1]
Land use right, net	5,894,495		5,831,641
Intangible assets, net	1,069,312		271,894
Long-term prepayment	224,497	[1]	368,985	[1]
TOTAL ASSETS	145,194,791		121,677,641
Current liabilities	'		'
Accounts payable	2,059,046	[1]	2,655,395	[1]
Accrued expenses and other current liabilities	9,069,248	[1]	3,983,227	[1]
Short-term loans	23,723,046		11,175,196
Due to directors	129,570	[1]	106,141	[1]
Taxes payable	6,786,668	[1]	6,857,978	[1]
Total current liabilities	41,767,578		24,777,937
Deferred revenue	1,554,269		1,505,881
Total liabilities	43,321,847		26,283,818
COMMITMENTS AND CONTINGENCIES	'		'
Stockholders' equity	'		'
Preferred Stock: par value $0.001, authorized 10,000,000 shares, none issued and outstanding at December 31, 2013 and December 31, 2012, respectively	0		0
Common Stock: par value $0.001, authorized 190,000,000 shares, 36,807,075 shares issued and outstanding at December 31, 2013 and December 31, 2012, respectively	36,807		36,807
Additional paid-in capital	39,671,966		39,671,966
Appropriated retained earnings	7,105,153		6,461,938
Unappropriated retained earnings	48,457,233		45,713,187
Accumulated other comprehensive income	6,601,785		3,509,925
Total stockholders' equity	101,872,944		95,393,823
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$145,194,791		$121,677,641

[1]	The assets of the VIEs can be used only to settle the obligations of the VIEs. Conversely, liabilities recognized as of consolidating VIEs do not represent additional claims on the Company's assets. (Note 27).

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
CONSOLIDATED BALANCE SHEETS [Abstract]	'	'
Preferred Stock, par value	$0.00	$0.00
Preferred Stock, shares authorized	10,000,000	10,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Common Stock, par value	$0.00	$0.00
Common Stock, shares authorized	190,000,000	190,000,000
Common Stock, shares issued	36,807,075	36,807,075
Common Stock, shares outstanding	36,807,075	36,807,075

CONSOLIDATED_STATEMENTS_OF_INC

CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME [Abstract]	'	'
Revenues	$20,221,465	$35,460,297
Less: Business tax and surcharges	366,097	691,297
Net revenues	19,855,368	34,769,000
Cost of revenues	5,385,987	5,107,636
Gross profit	14,469,381	29,661,364
Operating expenses (income)	'	'
Selling and distribution expenses	1,642,285	3,197,089
General and administrative expenses	8,001,035	11,342,159
Research and devlopment expenses	1,912,502	2,014,797
Operating expenses	11,555,822	16,554,045
Income from operations	2,913,559	13,107,319
Other income (expenses)	'	'
Interest income	3,863	232,693
Interest expense	-1,297,761	-956,492
Refund of value-added tax	2,325,020	1,667,606
Government grants	134,075	379,159
Other income	410	83,562
Other expenses	-13,257	-12,723
Other income (expenses)	1,152,350	1,393,805
Income before income tax expense	4,065,909	14,501,124
Income tax expense	678,648	1,820,095
Net income	3,387,261	12,681,029
Foreign currency translation fluctuation	3,091,860	528,585
Comprehensive income	$6,479,121	$13,209,614
Weighted average number of common shares outstanding	'	'
Basic	36,807,075	36,807,075
Diluted	36,807,075	36,812,203
Earnings per share	'	'
Basic	$0.09	$0.34
Diluted	$0.09	$0.34

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	Dec. 31, 2013		Dec. 31, 2012
Cash flows from operating activities	'		'
Net income	$3,387,261		$12,681,029
Adjustments to reconcile net income to net cash provided by operating activities:	'		'
Depreciation and amortization	1,090,335		1,667,726
Provision for doubtful debts	2,367,232		6,582,008
Impairment of intangible assets	253,658		0
Deferred taxes	-248,229		-822,001
Changes in operating assets and liabilities:	'		'
Accounts receivable	6,667,603		-8,810,160
Advances to suppliers	-12,761,116		-5,151,720
Prepayments	61,090		121,529
Other current assets	-825,852		-1,830,839
Due from directors	-2,305,866		754,321
Inventories	-1,335,779		-709,476
Long-term prepayments	154,271		354,422
Assets held for sale	0		-8,084,948
Accounts payable	-672,639		399,323
Accrued expenses and other current liabilities	3,496,854		272,275
Amounts due to directors	19,753		94,043
Taxes payable	-287,807		2,613,528
Deferred revenue	0		1,505,165
Net cash flows provided by (used in) operating activities	-939,231		1,636,225
Cash flows from investing activities	'		'
Acquisition of property and equipment and intangible assets	-10,492,186		-12,040,290
Collection of loans to third parties	2,179,423		158,438
Payment on Loans to third parties	-4,705,939		-2,091,387
Cash advance received from sale of property	2,857,466		0
Net cash flows used in investing activities	-10,161,236		-13,973,239
Cash flows from financing activities	'		'
Proceeds from bank loans	31,714,667		18,888,700
Repayment of bank loans	-19,687,455		-14,227,771
Proceeds from loans from third parties	645,755		2,401,024
Repayment of loans from third parties	-2,107,760		0
Net cash flows provided by financing activities	10,565,207		7,061,953
Effect of exchange rate fluctuation on cash and cash equivalents	-21,255		-81,454
Net decrease in cash and cash equivalents	-556,515		-5,356,515
Cash and cash equivalents - beginning of the year	783,074	[1]	6,139,589
Cash and cash equivalents - end of the year	226,559	[1]	783,074	[1]
Supplemental disclosure of cash flow information	'		'
Cash paid for interest	1,309,640		956,492
Cash paid for income taxes	$603,281		$1,649,212

[1]	The assets of the VIEs can be used only to settle the obligations of the VIEs. Conversely, liabilities recognized as of consolidating VIEs do not represent additional claims on the Company's assets. (Note 27).

CONSOLIDATED_STATEMENT_OF_CHAN

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)	Total	Common stock [Member]	Additional paid-in Capital [Member]	Appropriated Retained Earnings [Member]	Unappropriated Retained Earnings [Member]	Accumulated other comprehensive income(loss) [Member]
Balance at Dec. 31, 2011	$82,184,209	$36,807	$39,671,966	$4,504,667	$34,989,429	$2,981,340
Balance, shares at Dec. 31, 2011	'	36,807,075	'	'	'	'
Net income	12,681,029	0	0	0	12,681,029	0
Appropriation of statutory surplus reserve	0	0	0	1,957,271	-1,957,271	0
Foreign currency Translation adjustment	528,585	0	0	0	0	528,585
Balance at Dec. 31, 2012	95,393,823	36,807	39,671,966	6,461,938	45,713,187	3,509,925
Balance, shares at Dec. 31, 2012	36,807,075	36,807,075	'	'	'	'
Net income	3,387,261	0	0	0	3,387,261	0
Appropriation of statutory surplus reserve	0	0	0	643,215	-643,215	0
Foreign currency Translation adjustment	3,091,860	0	0	0	0	3,091,860
Balance at Dec. 31, 2013	$101,872,944	$36,807	$39,671,966	$7,105,153	$48,457,233	$6,601,785
Balance, shares at Dec. 31, 2013	36,807,075	36,807,075	'	'	'	'

ORGANIZATION_AND_PRINCIPAL_ACT

ORGANIZATION AND PRINCIPAL ACTIVITIES	12 Months Ended
ORGANIZATION AND PRINCIPAL ACTIVITIES	Dec. 31, 2013
ORGANIZATION AND PRINCIPAL ACTIVITIES [Abstract]	'
ORGANIZATION AND PRINCIPAL ACTIVITIES	'
	1 - ORGANIZATION AND PRINCIPAL ACTIVITIES

	Trunkbow International Holdings Limited (formerly named as Bay Peak 5 Acquisition Corp. ("BP5") (the "Company"), was incorporated in the State of Nevada on September 3, 2004. The Company was formed as part of the implementation of the Chapter 11 reorganization plan (the "Visitalk Plan") of visitalk.com, Inc. ("Visitalk.com"), a former provider of VOIP services. The Visitalk Plan was deemed effective by the Bankruptcy Court on September 17, 2004 (the "Effective Date"). On September 22, 2004, Visitalk.com was merged into VCC, which was authorized as the reorganized debtor under the Visitalk Plan.

	In February 2010, the Company entered into a Share Exchange Agreement (the "Exchange Agreement") with Trunkbow International Holdings Limited, a company organized under the laws of the British Virgin Islands ("Trunkbow"), the shareholders of Trunkbow (the "Shareholders"), who together own shares constituting 100% of the issued and outstanding ordinary shares of Trunkbow (the "Trunkbow Shares"), and the principal shareholder of the Company ("Principal Shareholder"). Pursuant to the terms of the Exchange Agreement, the Shareholders transferred to the Company all of the Trunkbow Shares in exchange for the issuance of 19,562,888 (the "Shares") shares of our common stock (the "Share Exchange"). As a result of the Share Exchange, Trunkbow became our wholly owned subsidiary. After giving effect to the Share Exchange, the sale of common stock in the February 2010 Offering (defined below) and the BP5 Warrant Financing referred to below (i) existing shareholders of Trunkbow owned approximately 60.25% of the Company's outstanding Common Stock, (ii) purchasers of Common Stock in the Offering owned approximately 26.01% of the Company's outstanding Common Stock (including 7.7% owned by VeriFone, Inc.), (iii) the holders of BP5 Warrants owned approximately 8.54% of the Company's outstanding Common Stock and (iv) the pre-existing shareholders of BP5 owned approximately 5.2% of the Company's outstanding Common Stock.

	Concurrent with the Share Exchange, (i) we entered into a securities purchase agreement (the "Purchase Agreement") with certain investors (the "Investors") for the sale of an aggregate of 8,447,575 shares (the "Investor Shares") and 1,689,515 warrants (the "Investor Warrants"), for aggregate gross proceeds equal to $16,895,150 (the "February 2010 Offering") and (ii) certain holders of outstanding warrants of the Company issued to creditors and claimants of visitalk.com., in accordance with the Visitalk Plan, referred to herein as the BP5 Warrant Investors" exercised the 2,774,500 warrants owned by them for an aggregate exercise price of $5.5 million and received warrants to purchase an aggregate of 554,900 shares of Common Stock ("BP5 Warrant Financing").

	The Company's wholly owned subsidiary, Trunkbow, was established in the British Virgin Islands ("BVI") on July 17, 2009, with no significant business operations and assets other than holding of equity interests in its subsidiaries and variable interest entities ("VIEs"). Trunkbow's wholly owned subsidiary, Trunkbow (Asia Pacific) Investment Holdings Limited ("Trunkbow Hong Kong") was established as an Investment Holding Company in Hong Kong Special Administrative Region of the People's Republic of China (the "PRC") on July 9, 2004.

	Trunkbow Hong Kong established two wholly foreign owned subsidiaries in the PRC, Trunkbow Asia Pacific (Shandong) Company, Limited ("Trunkbow Shandong") which was established on December 10, 2007 in Jinan, Shandong Province and Trunkbow Asia Pacific (Shenzhen) Company, Limited ("Trunkbow Shenzhen") which was established on June 7, 2007 in Shenzhen, Guangdong Province. Both subsidiaries are principally engaged in research and development of application platforms for mobile operators in China.

	Trunkbow Technologies (Shenzhen) Company, Limited ("Trunkbow Technologies") was established as a limited liability company on December 4, 2001 in Shenzhen, Guangdong Province, the PRC. Trunkbow Technologies was formerly engaged in research and development of application platforms for mobile operators in China as well as wireless application systems for the international market. Beijing Delixunda Technology Co., Ltd ("Delixunda") was established as a limited liability company on December 1, 2009 in Beijing, the PRC. Delixunda is a telecom value-added service licensed company and is engaged in research and development and sales of value-added application platforms for mobile operators. In December 2007, a series of agreements were entered into amongst Trunkbow Shandong, Trunkbow Technologies and its controlling shareholders, providing Trunkbow Shandong the ability to control Trunkbow Technologies, including its financial interest. In March 2011, a series of agreements were entered into amongst Trunkbow Shandong, Delixunda and its controlling shareholders, providing Trunkbow Shandong the ability to control Delixunda, including its financial interest. As a result of these contractual arrangements, which assigned all of Trunkbow Technologies and Delixunda's equity owners' rights and obligations to Trunkbow Shandong resulting in the equity owners lacking the ability to make decisions that have a significant effect on Trunkbow Technologies and Delixunda's operations and Trunkbow Shandong's ability to extract the profits from the operation of Trunkbow Technologies and Delixunda, and assume the Trunkbow Technologies and Delixunda's residual benefits. Because Trunkbow Shandong and its indirect parent are the sole interest holders of Trunkbow Technologies, the Company consolidates Trunkbow Technologies from its inception, and Delixunda from March 10, 2011, consistent with the provisions of FASB Accounting Standards Codification ("ASC") 810-10.

	The Company, its subsidiaries and VIEs are collectively referred to as the "Group".

LIQUIDITY_AND_FINANCIAL_CONDIT

LIQUIDITY AND FINANCIAL CONDITION	12 Months Ended
LIQUIDITY AND FINANCIAL CONDITION	Dec. 31, 2013
LIQUIDITY AND FINANCIAL CONDITION [Abstract]	'
LIQUIDITY AND FINANCIAL CONDITION	'

	2. - LIQUIDITY AND FINANCIAL CONDITION

	The Company's cash flows provided by operations amounted to $0.68 million for the year ended December 31, 2013. The Company had working capital of approximately $54.14 million as of December 31, 2013. The Company has historically financed its operations principally from cash flows generated from operating activities and external financing.

	As of December 31, 2013, Trunkbow had signed four agreements in relation to capital expenditures on Guangzhou, Shanghai and Huzhou data centers, and our R&D center. The total capital expenditure of these four centers is approximately $83.9-90.9 million of which $40-60 million will be paid within the next year. As of December 31, 2013, Trunkbow has invested $50.4 million. The Company expects to finance these projects principally from cash collection from our accounts receivables, loans from third parties and also from bank loans.

	Management believes, based on the Company's historical ability to fund operations using internally generated cash flow and external financings that the Company's currently available cash and funds it expects to generate from operations and through potential short term loans financing from banks will enable it to operate the business and satisfy short term obligations through at least the next twelve months. Notwithstanding, the Company still has substantial obligations as described herein and there is no assurance that unforeseen circumstances would not have a material adverse effect on the Company's financial condition.

	If the Company is unable to generate sufficient operating cash flows obtain financing or raise additional capital, or encounters unforeseen circumstances that place constraints on its capital resources, management will be required to take various measures to conserve liquidity. Such measures could include, but not necessarily be limited to, curtailing the Company's business development activities and controlling overhead expenses. There is a material risk, and management cannot provide any assurances, that the Company will be able to raise additional capital if needed. The Company has not received any commitments for new financing, and cannot provide any assurance that new financing will be available to the Company on acceptable terms, if at all. The failure of the Company to fund its obligations when needed would have a material adverse effect on its business and results of operations.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	a) Basis of presentation

	The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") and include the accounts of the Company, and its subsidiaries and VIEs, Trunkbow, Trunkbow Hong Kong, Trunkbow Shandong, Trunkbow Shenzhen and Trunkbow Technologies and Delixunda.

	b) Principles of Consolidation

	The consolidated financial statements include the financial statements of the Company, the Company's subsidiaries and the Company's VIEs. All transactions and balances between the Company and its subsidiaries and VIEs have been eliminated upon consolidation.

	c) Reclassification

	The prior year figures have been reclassified to conform to current year presentation.

	d) Use of estimates

	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ from those estimates.

	e) Foreign currency translation

	The functional currency of the Company is the United States dollar ("US$"), and the functional currency of Trunkbow Hong Kong is the Hong Kong dollar ("HK$"). The functional currency of the Company's PRC subsidiaries and VIEs is the Renminbi ("RMB"), and the PRC is the primary economic environment in which the Company operates.

	For financial reporting purposes, the financial statements of the Company's PRC subsidiaries and VIEs, which are prepared using the RMB, are translated into the Company's reporting currency, the United States Dollar. Assets and liabilities are translated using the exchange rate at each balance sheet date. Revenue and expenses are translated using average rates prevailing during each reporting period, and shareholders' equity is translated at historical exchange rates. Adjustments resulting from the translation are recorded as a separate component of accumulated other comprehensive income in shareholders' equity.

	The exchange rates applied are as follows:

		December 31,
		2013		2012
	Year end RMB exchange rate		6.1122		6.3086
	Average RMB exchange rate		6.1943		6.3116

	Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transactions. The resulting exchange differences are included in the determination of net income of the consolidated financial statements for the respective periods.

	f) Cash and cash equivalents

	Cash and cash equivalents represent cash on hand and deposits held at call with banks. The Group considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents.

	g) Accounts receivable

	Accounts receivable are recorded at net realizable value consisting of the carrying amount less an allowance for uncollectible accounts as needed. The allowance for doubtful accounts is the Group's best estimate of the amount of probable credit losses in the Group's existing accounts receivable. The Group determines the allowance based on aging data, historical collection experience, customer specific facts and economic conditions. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Group did not have any off-balance-sheet credit exposure relating to its customers, suppliers or others.

	h) Inventory

	Inventories represent hardware and equipment and are stated at the lower of cost or market value, determined using the specific identification method.

	i) Property and equipment, net

	Furniture and office equipment, electronic equipment and motor vehicles are recorded at cost less accumulated depreciation. Depreciation is calculated on the straight-line method after taking into account respective estimated residual values over the following estimated useful lives:

		Years
	Motor vehicles		8-Apr
	Furniture and office equipment		5
	Electronic equipment		3 - 5
	Telecommunication equipment		3 - 5
	Leasehold improvements		3

	Depreciation expense is included in cost of revenues, selling and distribution expenses, and general and administrative expenses.

	When furniture and office equipment, electronic equipment and motor vehicles are retired or otherwise disposed of, resulting gain or loss is included in net income or loss in the year of disposition for the difference between the net book value and proceeds received thereon. Maintenance and repairs which do not improve or extend the expected useful lives of the assets are charged to expenses as incurred.

	Impairment of long-lived assets

	In accordance with Impairment or Disposal of Long-Lived Assets Subsections of FASB ASC Subtopic 360-10, Property, Plant, and Equipment - Overall, long-lived assets, such as property, plant and equipment, and purchased intangible asset subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If circumstances require a long-lived asset or asset group be tested for possible impairment, the Group first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary. No impairment of long-lived assets was recognized for the year ended December 31, 2013 and 2012, respectively.

j) Land use right, net

Land use rights are recorded at cost less accumulated amortization. Amortization is provided on a straight-line basis over the estimated useful lives, which are generally 50 years and represent the shorter of the estimated usage periods or the terms of the agreements.

k) Fair value measurement

The Group applies the provisions of ASC Subtopic 820-10, Fair Value Measurements, for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements. ASC Subtopic 820-10 also establishes a framework for measuring fair value and expands disclosures about fair value measurements.

ASC Subtopic 820-10 defines fair value as the price that would be received to sell 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 required or permitted to be recorded at fair value, the Group considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability.

ASC Subtopic 820-10 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC Subtopic 820-10 establishes three levels of inputs that may be used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:

Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the Group has the ability to access at the measurement date.

Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

Level 3 inputs are unobservable inputs for the asset or liability.

The level in the fair value hierarchy within which a fair value measurement in its entirety falls is based on the lowest level input that is significant to the fair value measurement in its entirety.

A discussion of the valuation technique used to measure the fair value of the warrant is provided in Note 20.

The Group did not have any nonfinancial assets and liabilities that are measured at fair value on a recurring basis as of December 31, 2013 and 2012, respectively.

l) Revenue recognition

The Group derives revenues from the MVAS Technology Platform and Mobile Payment Solutions in the form of providing system integration, sales of software, patent licensing, maintenance services and revenue sharing for the two services.

System integration

For the system integration, the Group signs contracts with telecommunication and mobile operators and system integrators to install and integrate the Group's software with the hardware and software purchased from third-party suppliers.

Deliverables of system integration include: software, hardware, integration, installation, and training. The provision of services is substantially completed, i.e., when the Group purchases the hardware and software from third-party suppliers, integrates them together with the Group's programs and software, and provides installation and training to customers, customers sign the final acceptance confirmation.

System integration includes a significant software portion. The software is not regarded as incidental to the provision of services as a whole because the marketing of such services focuses on the internally developed technologies included in the software. Therefore, ASC 985-605, Software Revenue Recognition", is applicable for these services. The Group cannot establish vendor-specific objective evidence of the fair values of the deliverables; therefore, according to ASC 985-605, revenue is recognized when the last deliverable in the arrangement is delivered and when all of the following criteria have been met:

(1) Persuasive evidence of an arrangement exists;
(2) Delivery has occurred;
(3) The vendor's fee is fixed or determinable; and
(4) Collectability is probable.

Some of our contracts include postcontract customer support for a period of twelve months or less. We recognize postcontract customer support revenue together with the initial licensing fee on delivery of the software because all of the following conditions are met:

a. The postcontract customer support fee is included with the initial licensing fee.
b. The postcontract customer support included with the initial license is for one year or less.
c. The estimated cost of providing postcontract customer support during the arrangement is insignificant.
d. Unspecified upgrades or enhancements offered during postcontract customer support arrangements historically have been and are expected to continue to be minimal and infrequent.

Sales of software

The Group enters into contracts with the mobile operators or the resellers to provide software that enables the mobile operators to provide mobile payment and value-added service to the end-users.

The Group recognize revenue in accordance with ASC 985-605, (formerly Statement of Position ("SOP") 97-2 Software Revenue Recognition, as amended and interpreted by Statement of Position 98-9, Modification of SOP 97-2, Software Revenue Recognition, with respect to certain transactions), as well as Technical Practice Aids issued from time to time by the American Institute of Certified Public Accountants and Staff Accounting Bulletin No. 104, Revenue Recognition, that provides further interpretive guidance for public companies on the recognition, presentation and disclosure of revenue in financial statements.

The Group generally recognizes revenue from software and system services when all of the following criteria have been met, which is symbolized by the issuance of the final acceptance:

(1) Persuasive evidence of an arrangement exists;
(2) Delivery has occurred;
(3) The vendor's fee is fixed or determinable; and
(4) Collectability is probable.

Some of our contracts include postcontract customer support for a period of twelve months or less. We recognize postcontract customer support revenue together with the initial licensing fee on delivery of the software because all of the following conditions are met:

a. The postcontract customer support fee is included with the initial licensing fee.
b. The postcontract customer support included with the initial license is for one year or less.
c. The estimated cost of providing postcontract customer support during the arrangement is insignificant.
d. Unspecified upgrades or enhancements offered during postcontract customer support arrangements historically have been and are expected to continue to be minimal and infrequent.

Patent licensing

The Group enters into contracts with local system integrators who further contract with telecommunication and mobile operators, and provides these system integrators with our patents which permit the system integrators to use the Group's patents. The system integrators pay the Group a one-time license fee for obtaining the programs and technologies. According to the contracts, these integrators are responsible for the construction and maintenance of the system platform while the Group assists these integrators during construction in form of providing technologies and programs. No PCS is offered in the patent licensing arrangement. When the construction of system platform is completed, these integrators perform examination and sign the final acceptance.

Patent licensing revenues are recognized when all revenue recognition criteria according to ASC 985-605-25 have been met, which is symbolized by the issuance of the final acceptance. Such criteria include:

(1) Persuasive evidence of an arrangement exists;
(2) Delivery has occurred;
(3) The vender's fee is fixed or determinable; and
(4) Collectability is probable.

We recognize revenue under ASC 985-605-25 because:

(i) It is our customary practice to have a signed written agreement between us and our customers.
(ii) According to these contracts, the integrators are responsible for the construction and maintenance of the system platform while we assist the integrators during construction in form of providing technologies and programs. Codes and programs were delivered to the integrators during the construction of the system platform. At the same time, we are obligated to provide training and support until the whole platform, including hardware incorporated with our codes and programs, is confirmed and accepted by the integrators. Revenue is recognized upon the final acceptance being signed by the integrators.
(iii) It is our policy to not provide customers the right to any adjustments or refund of any portion of their license fees paid, acceptance provisions, cancellation privileges, or rights of return.
(iv) Collectability is assessed on a customer-by-customer basis. The Company typically sells to customers for whom there is a history of successful collection, and new customers are subject to a credit review process that evaluates the customer's ability to pay.

Maintenance services

Revenue derived from technical support contracts primarily includes telephone consulting, on-site support, product updates, and releases of new versions of products previously purchased by the customers, as well as error reporting and correction services. Maintenance contracts are typically sold for a separate fee with initial contractual period of one year with renewal for additional periods thereafter. Technical support service revenue is recognized ratably over the term of the service agreement.

Revenue sharing

We have three to five year contractual agreements with mobile carriers on deploying or managing the mobile value added service platforms or mobile payment platforms. We are obligated to provide maintenance services on the platforms and consulting services to the end-users, and also provide training to the mobile carriers' employees.

We share revenues with the mobile carriers based upon 10% to 60% of the fees billed to the end-users. The fees billed to the end-users and subject to revenue sharing include monthly functional fees and telephone bills. Revenue is recognized monthly upon the receipt of the sales and usage reports provided by the mobile carriers. Revenue is reported on a net basis since the mobile carriers act as principal when providing services to the end-users.

Royalty income

Other than the one-time license fee, the Group also receives royalties for each end-user subscribed to the services. Royalty revenue is recognized when earned and collectability is reasonably assured, based upon the receipt of reports from mobile carriers.

m) Government grants

Government grants are recognized where there is reasonable assurance that the grant will be received and all attaching conditions will be complied with. When the grant relates to an expense item, it is recognized as income over the period necessary to match the grant on a systematic basis to the costs that it is intended to compensate. Where the grant relates to an asset, it is recognized as deferred income and released to income in equal annual amounts over the expected useful life of the related asset.

n) Cost of revenues

Cost of revenues primarily includes cost of equipment and software purchased from third parties and labor costs.

o) Concentration risk

Credit risk

Financial instruments that potentially expose the Group to concentrations of credit risk consist primarily of cash and cash equivalents and accounts receivable. The Group places their cash and cash equivalents with financial institutions with high-credit ratings and quality.

The Group conducts credit evaluations of customers and generally does not require collateral or other security from customers. The Group establishes an allowance for doubtful accounts primarily based upon the age of the receivables and factors relevant to determining the credit risk of specific customers. The amount of receivables ultimately not collected by the Group has generally been consistent with management's expectations and the allowance established for doubtful accounts.

Major Customers

The Group had sales to three and one customers that accounted for approximately 73.2% and 37.2% of revenues during the years ended December 31, 2013 and 2012, respectively. These customers accounted for approximately 60.8% and 27.3% of accounts receivable balance as of December 31, 2013 and 2012, respectively.

Major Suppliers

The Group had purchases from three and two vendors that accounted for approximately 83.5% and 51.9% of purchases during the years ended December 31, 2013 and 2012, respectively. These vendors accounted for approximately nil and 35.6% of accounts payable balance as of December 31, 2013 and 2012, respectively.

p) Research and development expenses

Research and development costs are incurred in the development of technologies in mobile value added service platform and mobile payment system, including significant improvements and refinements to existing products and services. The Group applies ASC985-20, Costs of Computer Software to Be Sold, Leased, or Marketed". In particular, nearly all of the research and development expenditure incurred since the Group's formation has been to establish the technological feasibility of the Group's software and techniques. As a result, all research and development costs are expensed as incurred.

q) Operating leases

Leases where substantially all the rewards and risks of ownership of assets remain with the lesser are accounted for as operating leases. Payments made under operating leases are charged to the consolidated statements of operations on a straight-line basis over the lease periods.

r) Taxation

Income taxes

The Group follows the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to reverse. The Group records a valuation allowance to offset deferred tax assets if, based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized in the income statement in the period that includes the enactment date.

Value added taxes

The Company's PRC subsidiaries and VIEs are subject to value-added tax ("VAT") on sales. For Trunkbow Technologies and Trunkbow Shandong, the VAT is calculated at a rate of 17% on revenues from sales of hardware and software as well as the installation and system integration services, which are deemed as mixed-sale of goods and thus subject to VAT. Trunkbow Shenzhen is a small scale tax payer and the VAT is calculated at a rate of 3% on revenues.

Pursuant to the policies issued by Ministry of Finance, State Taxation Administration and General Administration of Customs for Encouraging Software Industry and Integrated Circuits Industry issued in 2000, an enterprise classified as a software enterprise" will be entitled to a rebate of its net VAT liability to the extent that it exceeds 3% of the actual VAT burden relating to self-developed software product sales.

Business tax and surcharges

The Company's PRC subsidiaries and VIEs are also subject to business tax at a rate of 5% on technical services revenues.

s) Uncertain tax positions

ASC 740-10-25 prescribes a more likely than not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. This Interpretation also provides guidance on recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods, and income tax disclosures. For the year ended December 31, 2013 and 2012, the Group did not have any interest and penalties associated with tax positions and the Group did not have any significant unrecognized uncertain tax positions.

The Company's subsidiaries and VIEs are subject to taxation in PRC and other tax jurisdictions. There is no ongoing examination by taxing authorities at this time. Various tax years during the year ended December 31, 2013 and 2012 of the Company's subsidiaries and VIEs remain open in the relevant taxing jurisdictions.

t) Earnings per share

Earnings per share is calculated in accordance with ASC 260, Earnings Per Share. Basic earnings per share is computed by dividing income attributable to holders of common stock by the weighted average number of common shares considered to be outstanding during the period. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. The dilutive effect of outstanding common stock warrants is reflected in the diluted earnings per share by application of the treasury stock method when the impact is dilutive.

u) Appropriated Retained Earnings

The income from the Company's subsidiaries and VIEs is distributable to its owners after transfer to statutory reserves as required by relevant PRC laws and regulations and the Company's Articles of Association. As stipulated by the relevant laws and regulations in the PRC, the Company's PRC subsidiaries and VIEs are required to maintain a statutory surplus reserve fund which is non-distributable to shareholders. Appropriations to such reserve are 10% of net profit after taxation determined in accordance with generally accepted accounting principles of the PRC.

The statutory surplus reserve fund is established for the purpose of offsetting accumulated losses, enlarging productions or increasing share capital. The appropriation may cease to apply if the balance of the fund is equal to 50% of the entity's registered capital.

v) Comprehensive income

Comprehensive income is defined as the change in equity of a company during a period from transactions and other events and circumstances excluding transactions resulting from investments from owners and distributions to owners. Accumulated other comprehensive income, as presented on the accompanying consolidated balance sheets are the cumulative foreign currency translation adjustments.

w) Commitments and contingencies

In the normal course of business, the Group is subject to loss contingencies, such as legal proceedings and claims arising out of its business, that cover a wide range of matters, including, among others, government investigations, product and environmental liability, and tax matters. In accordance with ASC 450-20, Accounting for Contingencies", the Group records accruals for such loss contingencies when it is probable that a liability has been incurred and the amount of loss can be reasonably estimated. Historically, the Group has not experienced any material service liability claims.

x) Recently enacted accounting standards

In February 2013, the FASB issued ASU 2013-02, "Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income". The ASU does not change the current requirements for reporting net income or other comprehensive income in financial statements. However, this ASU requires an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail about those amounts. The guidance is effective prospectively for reporting periods beginning after December 15, 2012 for public entities. The adoption of this standard is not expected to have a material impact on the Company's consolidated financial position or results of operations.

Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company's consolidated financial position and results of operations upon adoption.

ACCOUNTS_RECEIVABLE_NET

ACCOUNTS RECEIVABLE, NET	12 Months Ended
ACCOUNTS RECEIVABLE, NET	Dec. 31, 2013
ACCOUNTS RECEIVABLE, NET [Abstract]	'
ACCOUNTS RECEIVABLE, NET	'
	4 - ACCOUNTS RECEIVABLE, NET

	At December 31, 2013 and 2012, accounts receivable consisted of:

		December 31,		December 31,
		2013		2012

	Accounts receivable	$	47,760,280	$	51,240,651
	Less: Allowance for doubtful debts		9,169,644		5,000,000
		$	38,590,636	$	46,240,651

	The Group has recognized an allowance of $9,169,644 for doubtful receivables that are over one year as of December 31, 2013. The Group has not had any write-off of trade receivables during the years presented. $18,034,000 was subsequently collected by September 22, 2014. $20,521,935 of accounts receivable as of December 31, 2013 from sales arising in 2012 and 2013 has been pledged for the short-term bank loans from China Everbright Bank.

	The following analysis details the changes in the Group's allowances for doubtful accounts:

		December 31,		December 31,
		2013		2012

	Balance at beginning of the year	$	5,000,000	$	943,619
	Increase in allowances during the year		4,169,644		4,056,381
	Balance at the end of the year	$	9,169,644	$	5,000,000

ADVANCE_TO_SUPPLIERS

ADVANCE TO SUPPLIERS	12 Months Ended
	Dec. 31, 2013
ADVANCE TO SUPPLIERS [Abstract]	'
ADVANCE TO SUPPLIERS	'
	5 - ADVANCE TO SUPPLIERS

	At December 31, 2013 and 2012, advance to suppliers consisted of:

		December 31,		December 31,
		2013		2012

	Advances to suppliers	$	25,190,112	$	15,015,009
	Less: Allowance for doubtful debts		621,240		2,536,221
		$	24,568,872	$	12,478,788

	Advance to suppliers represents prepayment to the Group's distributors for the purchase of third party software and hardware to be used in our MVAS/MPS platforms.

	As of December 31, 2013, the Group has recognized an allowance of $621,240 for doubtful accounts that are over one year.

PREPAYMENTS

PREPAYMENTS	12 Months Ended
	Dec. 31, 2013
PREPAYMENTS [Abstract]	'
PREPAYMENTS	'
	6 - PREPAYMENTS

	Prepayments at December 31, 2013 and 2012 are summarized as follows:

		December 31,		December 31,
		2013		2012

	Prepaid royalties	$	0	$	284,718
	Other prepaid expenses		450,411		211,654
		$	450,411	$	496,372

	Prepaid royalties as of December 31, 2012 represented prepayment to Sony Music Entertainment China Holdings Limited for music license used in MPS and MVAS. The license expired in March 2013.

	Other prepaid expenses included prepaid property management fees, remodeling expenses, office rental and other operating expenses.

OTHER_CURRENT_ASSETS_NET

OTHER CURRENT ASSETS, NET	12 Months Ended
OTHER CURRENT ASSETS, NET	Dec. 31, 2013
OTHER CURRENT ASSETS, NET [Abstract]	'
OTHER CURRENT ASSETS, NET	'
	7 - OTHER CURRENT ASSETS, NET

		2013		2012

	Deposits	$	347,657	$	408,817
	Staff advances		30,766		594
	Advance to cloud APP agreement		386,522		2,800,117
	Advance to a medical cloud project		1,123,952		6,508,401
		$	1,888,897	$	9,717,929

	Less: Allowance for doubtful debts		386,522		0
		$	1,502,375	$	9,717,929

	Advance for cloud APP agreement represents a contribution per two cooperative agreements the Company entered into with a marketing company to start a music applet development project in December 2011 and January 2012. Since the remaining balance was outstanding for over two years, full allowance was provided for the project.

	Advance to a cloud medical project represents our advance for a HIS, Health Information System. The contract was cancelled in August 2013 and we received $5.38 million as of December 31, 2013. The amount was fully collected as of July 7, 2014.

LOANS_TO_THIRD_PARTIES

LOANS TO THIRD PARTIES	12 Months Ended
	Dec. 31, 2013
LOANS TO THIRD PARTIES [Abstract]	'
LOANS TO THIRD PARTIES	'
	8 - LOANS TO THIRD PARTIES

		December 31,		December 31,
		2013		2012

	Loans to third parties	$	10,148,621	$	4,787,116

	Loans to third parties as of December 31, 2013 and 2012 consisted primarily of $2.45 and $3.49 million of payment to China Telecom Jinan Branch for the purchase of MPS hardware and software for the roll-out of MPS systems and application in Jinan City, Shandong Province. According to the agreement with China Telecom, Trunkbow will share monthly function fees based on 3% of total principal with China Telecom on the MPS systems and application for consecutive twelve months from January 2012 to January 2013. The revenue recognized during the years ended December 31, 2013 and 2012 was nil and $1,006,739, respectively. Interest income recognized during the years ended December 31, 2013 and 2012 was nil and $224,328, respectively. As of September 19, 2014, $2.45 million was subsequently collected.

	Loans to third parties as of December 31, 2013 also consisted $7.7 million interest free loans to third parties. The term of the loans varies from three months to one year. The loans were mainly made related to our IDC centers and other projects. As of September 19, 2014, $5.8 million was subsequent collected.

AMOUNT_DUE_FROM_TO_DIRECTORS

AMOUNT DUE FROM (TO) DIRECTORS	12 Months Ended
	Dec. 31, 2013
AMOUNT DUE FROM (TO) DIRECTORS [Abstract]	'
AMOUNT DUE FROM (TO) DIRECTORS	'
	9 - AMOUNT DUE FROM (TO) DIRECTORS

	a) As of December 31, 2013 and 2012, amount due from directors consisted of:

		December 31,		December 31,
		2013		2012

	Amount due from Directors	$	2,346,489	$	9,350

	Amount due from directors represented advances to the directors for expenses to be paid on behalf of the Company. The balance of $2.3 million was fully repaid by the directors in 2014.

	b) At December 31, 2013 and 2012, amount due to directors consisted of:

		December 31,		December 31,
		2013		2012

	Amount due to Directors	$	129,570	$	106,141

	Amount due to directors represented prepayment by the directors for expenses on behalf of the Company.

INVENTORIES

INVENTORIES	12 Months Ended
INVENTORIES	Dec. 31, 2013
INVENTORIES [Abstract]	'
INVENTORIES	'
	10 - INVENTORIES

	At December 31, 2013 and 2012, inventories consisted of:

		December 31,		December 31,
		2013		2012

	Hardware
	-System integration hardware	$	4,853,656	$	378,638
	-Point of sale systems		69,497		1,653,158
	Project in progress		2,286,041		3,392,977
		$	7,209,194	$	5,424,773

	System integration hardware represents hardware that will be used in future system integration projects.

ASSETS_HELD_FOR_SALE

ASSETS HELD FOR SALE	12 Months Ended
	Dec. 31, 2013
ASSETS HELD FOR SALE [Abstract]	'
ASSETS HELD FOR SALE	'
	11. - ASSETS HELD FOR SALE

	At December 31, 2013 and 2012, assets held for sale consisted of:

		December 31,		December 31,
		2013		2012

	Accounts receivable	$	676,628	$	655,563
	Property and equipment, net		7,646,945		7,408,879
		$	8,323,573	$	8,064,442

	Assets held for sale represented communication equipment located in Northeast China and related accounts receivable generated from its operation, the assets also included communication equipment located in Guangzhou. Two third parties intended to purchase the assets at a price of approximately $4.15 million (approximately RMB25.4 million) and $4.3 million (approximately RMB26.3 million). The transaction is expected to finish by the end of 2014. An advance of $2.90 million has been received as of December 31, 2013. The rest of the balance has been received subsequently as of September 22, 2014.

PROPERTY_AND_EQUIPMENT_NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
PROPERTY AND EQUIPMENT, NET	Dec. 31, 2013
PROPERTY AND EQUIPMENT, NET [Abstract]	'
PROPERTY AND EQUIPMENT, NET	'
	12 - PROPERTY AND EQUIPMENT, NET

	Property and equipment of the Group mainly consists of furniture and office equipment and electronic equipment located in the PRC.

	Property and equipment as of December 31, 2013 and 2012 are summarized as follows:

		December 31,		December 31,
		2013		2012

	Motor vehicles	$	738,668	$	718,803
	Furniture and office equipment		130,959		124,863
	Electronic equipment		483,663		449,328
	Telecommunication equipment		8,761,121		2,990,737
	Leasehold improvement		63,012		61,050
			10,177,423		4,344,781
	Less: Accumulated depreciation		1,757,506		944,380

	Construction in progress		11,739,812		10,896,681
	Projects in progress		23,256,167		11,963,516
		$	43,415,896	$	26,260,598

	Depreciation expense for the years ended December 31, 2013 and 2012 was $772,218 and $555,085 respectively.

	Construction in progress represented phase payments on construction materials to a contractor for the construction of the R&D center in Jinan.

	Projects in progress represents projects under construction or installation. These projects will generate shared revenue after completion for a consecutive period from 5 to 10 years. The cost of these projects mainly include hardware, labor and outsourcing costs.

LAND_USE_RIGHT_NET

LAND USE RIGHT, NET	12 Months Ended
LAND USE RIGHT, NET	Dec. 31, 2013
LAND USE RIGHT, NET [Abstract]	'
LAND USE RIGHT, NET	'
	13 - LAND USE RIGHT, NET

		December 31,		December 31,
		2013		2012

	Land use right	$	6,216,183	$	6,022,660
	Less: Accumulated amortization		321,688		191,019
		$	5,894,495	$	5,831,641

	Trunkbow Shandong acquired the land use right for the construction of the R&D center in Jinan. The land use right expires in June 2061. The amortization of land use right for the years ended December 31, 2013 and 2012 was $122,881 and $120,597, respectively. The estimated amortization expense will be RMB761,160 (approximately $122,881) for each of the five succeeding fiscal years. The land use right has been pledged for the bank facility of $16.35 million granted by China Everbright Bank.

INTANGIBLE_ASSETS_NET

INTANGIBLE ASSETS, NET	12 Months Ended
INTANGIBLE ASSETS, NET	Dec. 31, 2013
INTANGIBLE ASSETS, NET [Abstract]	'
INTANGIBLE ASSETS, NET	'
	14 - INTANGIBLE ASSETS, NET

	At December 31, 2013 and 2012, intangible assets consisted of:

		December 31,		December 31,
		2013		2012

	Software	$	1,246,761	$	3,242
	License		42,538		41,214
	Domain name		0		249,062
			1,289,299		293,518
	Less: Accumulated amortization		219,987		21,624
		$	1,069,312	$	271,894

	Amortization expense for the years ended December 31, 2013 and 2012 was $195,049 and $11,389, respectively.

LONGTERM_PREPAYMENT

LONG-TERM PREPAYMENT	12 Months Ended
LONG-TERM PREPAYMENT	Dec. 31, 2013
LONG-TERM PREPAYMENT [Abstract]	'
LONG-TERM PREPAYMENT	'
	15 - LONG-TERM PREPAYMENT

		December 31,		December 31,
		2013		2012

	Prepaid membership fee	$	201,237	$	223,856
	Other prepaid expenses		23,260		145,129
		$	224,497	$	368,985

ACCRUED_EXPENSES_AND_OTHER_CUR

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	12 Months Ended
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	Dec. 31, 2013
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES [Abstract]	'
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	'

	16 - ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

	The breakdowns of accrued expenses and other current liabilities as of December 31, 2013 and 2012 are as follows:

		December 31,		December 31,
		2013		2012

	Accrued payroll	$	499,922	$	334,654
	Advance from customers		3,612,127		252,988
	Loans from third parties		3,746,605		2,085,138
	Payables to staff		223,840		235,479
	Accrued expenses		850,474		540,399
	Professional fees payable		111,020		521,759
	Others		25,260		12,810
		$	9,069,248	$	3,983,227

	Advance from customers included a $2.90 million advance related to assets held for sale.

	Loans from third parties as of December 31, 2013 consisted $3.7 million interest free loans from third parties. The term of the loans varies from one to six months.

SHORTTERM_LOANS

SHORT-TERM LOANS	12 Months Ended
SHORT-TERM LOANS	Dec. 31, 2013
SHORT-TERM LOANS [Abstract]	'
SHORT-TERM LOANS	'
	17 - SHORT-TERM LOANS

		December 31,		December 31,
		2013		2012

	Agriculture Bank of China	$	0	$	2,686,808
	China Merchants Bank		0		792,569
	China Everbright Bank		16,360,722		7,695,819
	China Construction Bank		2,454,108		0
	China Guangfa Bank		4,908,216		0
		$	23,723,046	$	11,175,196

	Among the short term loan of $2,686,808 as of December 31, 2012, $1,585,138 was due and subsequently repaid on March 3, 2013, and $1,101,670 on March 20, 2013. The interest expense related to the loans for the years ended December 31, 2013 and 2012 was $28,856 and $321,572, respectively.

	The short term loan of $792,569 as of December 31, 2012 from China Merchants Bank was due and subsequently repaid on January 12, 2013. Interest on the bank facility is a floating lending rate, 30% over the PBOC benchmark rate. The interest expense related to the loan for the years ended December 31, 2013 and 2012 was $2,448 and $27,234, respectively.

	On December 27, 2012, Trunkbow Shandong obtained a RMB 100,000,000 (approximately $15,851,377) total bank facility from China Everbright Bank. Among the $16,360,722, $3,612,446 is due on April 10, 2014, $3,579,726 on April 12, 2014, $1,295,769 due on April 14, 2014, $4,927,849 on June 23, 2014 and $2,944,930 on June 26, 2014. The loans were subsequently repaid on time. The loans are personally guaranteed by Mr. Wanchun Hou and Mr. Qiang Li, and secured by Trunkbow Shandong's accounts receivable of RMB125,434,169 (approximately $20,522,000), and secured by Trunkbow Shandong's future revenue of RMB48,430,000 (approximately $7,835,682) from contracts of Shanghai data center and also pledged by Trunkbow Shandong's land use rights. Interest on the bank facility is a floating lending rate, 15% over the PBOC benchmark rate. The interest expense related to the loan for the years ended December 31, 2013 and 2012 was $1,152,900 and $10,865, respectively.

	Trunkbow Shenzhen obtained a loan of RMB15,000,000 (approximately $2,454,108) from China Construction Bank. The loan is due on September 28, 2014. The loan is guaranteed by Trunkbow Shandong and personally guaranteed by Mr. Qiang Li. The interest rate is 7.2%. The interest expense related to the loan for the year ended December 31, 2013 and 2012 was $38,100 and nil, respectively.

	On December 24, 2013, Delixunda received a loan of RMB30,000,000 (approximately $4,908,216) from China Guangfa Bank. The loan is due on December 24, 2014. The loan is guaranteed by Beijing Jijiaowang education technology Limited. The interest rate is 7.86%. The interest expense related to the loan for the year ended December 31, 2013 and 2012 was $6,585 and nil, respectively.

TAXES_PAYABLE

TAXES PAYABLE	12 Months Ended
TAXES PAYABLE	Dec. 31, 2013
TAX PAYABLE [Abstract]	'
TAXES PAYABLE	'
	18 - TAXES PAYABLE

		December 31,		December 31,
		2013		2012

	Value Added Tax Payable	$	2,360,657	$	2,629,583
	Income Tax Payable		4,160,731		3,835,663
	Others		265,280		392,732
		$	6,786,668	$	6,857,978

INCOME_TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2013
INCOME TAXES [Abstract]	'
INCOME TAXES	'
	19 - INCOME TAXES

	Corporation Income Tax ("CIT")

	(i) The Company is incorporated in the state of Nevada. Under the current law of Nevada, the Company is not subject to state corporation income tax. The Company became a holding company and does not conduct any substantial operations of its own after the Share Exchange. No provision for federal corporate income tax has been made in the financial statements as the Company has no taxable income for the year ended December 31, 2013. And earnings in the PRC are intended to be permanently reinvested in the PRC operation.

	Trunkbow was established in the British Virgin Islands on July 17, 2009. Under the current laws of the British Virgin Islands, Trunkbow is not subject to tax on income or capital gains. In addition, upon payments of dividends by Trunkbow, no British Virgin Islands withholding tax is imposed.

	Trunkbow Hong Kong was incorporated in Hong Kong on July 9, 2004. Taxable profits are subject to Hong Kong profits tax on corporations at the rate of 16.5%. The payments of dividends by Hong Kong companies are not subject to any Hong Kong withholding tax.

	(ii) PRC subsidiaries and VIEs

	The subsidiaries and VIEs incorporated in the PRC are generally subject to a corporate income tax rate of 25% commencing January 1, 2008 except for those subsidiaries and VIEs that enjoy tax holidays or preferential tax treatment, as discussed below.

	Trunkbow Shandong

	Trunkbow Shandong, a PRC company, is a wholly foreign-owned entity under PRC law and is governed by the income tax law of the PRC and is subject to PRC enterprise income tax. The statutory income tax rate commencing January 1, 2008 was 25%.

	On October 16, 2009, Trunkbow Shandong was certified as a software enterprise by Shandong Economic and Information Technology Committee. Pursuant to the PRC tax laws, newly established and certified software enterprises are entitled to tax preferential policies of full exemption from income tax for the first two years and a 50% reduction for the next three years, commencing from the first profit-making year after offsetting all tax losses carried forward from the previous five years. The first profit making year for Trunkbow Shandong was 2009. On January 7, 2010, Trunkbow Shandong obtained the official approval from the tax bureau of Shandong Province Jinan City High-tech Industry Development Zone on the preferential tax exemption.

	Pursuant to the aforementioned taxation laws, Trunkbow Shandong was exempt from income tax for the years ended December 31, 2009 and 2010, and thereafter, a half tax rate of 12.5% will be enacted for the years ended December 31, 2011, 2012 and 2013.

	In March 2012, Trunkbow Shandong was recognized as New and High-Tech Enterprise. Under the Enterprise Income Tax Law effective from January 1, 2008, Trunkbow Shandong will be entitled to the 15% of preferential tax rate for the years ended December 31, 2014, 2015 and 2016.

	Trunkbow Shenzhen

	Trunkbow Shenzhen, a PRC company, is a wholly foreign-owned entity under PRC law. Because it was incorporated in Shenzhen, a special economic zone in the PRC, is entitled to preferential income tax rate of 15% in 2007. According to the pronouncement of tax bureau, for companies established after March 16, 2007, the income tax rate will be immediately raised to the unified tax rate of 25% started from January 1, 2008. As Trunkbow Shenzhen was established on September 7, 2007, the income tax rate from year 2008 on was 25%.

	On June 8, 2011, Trunkbow Shenzhen was certified as a software enterprise by Shenzhen Technology, Industry, Commerce and Information Committee. Pursuant to the PRC tax laws, newly established and certified software enterprises are entitled to tax preferential policies of full exemption from income tax for the first two years and a 50% reduction for the next three years, commencing from the first profit-making year after offsetting all tax losses carried forward from the previous five years. Trunkbow Shenzhen started profit-making in 2012 and is applying for tax exemption.

	Trunkbow Technologies

	Trunkbow Technologies was registered in Shenzhen, a special economic zone in the PRC, which is entitled to preferential income tax rates of 18% and 15% in 2008 and 2007 respectively. According to the pronouncement of tax bureau, for companies established before March 16, 2007, the income rate will gradually increase to 25% within 4 years, 20% in 2009, 22% in 2010, 24% in 2011 and 25% from 2012.

	Delixunda

	Delixunda was registered in Beijing, the PRC. The applicable income tax rate for Delixunda was 25% for the year ended December 31, 2012. Delixunda was in net operation loss as of December 31, 2012, and no income tax provision was recorded.

		1)	The current and deferred portions of income tax expense included in the consolidated statements of income and comprehensive income are as follows:

			Years ended December 31,
			2013				2012

	Current income tax expense
	China		$	926,877			$	2,642,846
	Other jurisdiction			0				0
	Deferred income tax
	China			(248,229	)			(822,751	)
	Other jurisdiction			0				0
	Income tax expense		$	678,648			$	1,820,095

	2) Deferred tax assets

			December 31,				December 31,
			2013				2012

	Deferred tax assets		$	1,223,861			$	942,028

	Deferred tax asset as of December 31, 2013 and 2012 represented the deferred income tax asset arising from the allowance for doubtful debts of $9,790,884 and $7,536,221 respectively.

		3)	The following is a reconciliation of tax computed by applying the statutory income tax rate to PRC operations to income tax expenses for years ended December 31, 2013 and 2012 respectively:

			Years Ended December 31,
		2013				2012

PRC statutory tax rate			25	%			25	%
Accounting income before tax		$	6,868,876			$	18,938,320
Computed expected income tax expenses			1,717,219				4,734,580
Accumulated loss from subsidiaries and VIEs			120,474				141,258
Non-deductible expenses			66,228				119,834
Less: non taxable income			581,255				416,902
Add: Prior year adjustment			0				(18,969	)
Less: tax exemption			644,018				2,739,706
Income tax expenses		$	678,648			$	1,820,095

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2013
STOCKHOLDERS' EQUITY [Abstract]	'
STOCKHOLDERS' EQUITY	'
	20 - STOCKHOLDERS' EQUITY

	Preferred stock

	The Company authorized 10,000,000 shares of preferred stock, with a par value of $.001 per share, but no preferred shares were issued and outstanding as of December 31, 2013.

	Common stock

	Pursuant to the terms of the Share Exchange Agreement, Trunkbow shareholders transferred to the Company all of the Trunkbow shares in exchange for the issuance of 19,562,888 shares of the Company's common stock. Accordingly, the Company reclassified its common stock and additional paid-in-capital accounts for the year ended December 31, 2009.

	Pursuant to the Purchase Agreement entered into concurrently with the Share Exchange Agreement, an aggregate of 8,447,575 shares and 1,689,515 warrants were sold for aggregate gross proceeds equal to $16,895,150. Certain holders of outstanding warrants of the Company issued to creditors and claimants of visitalk.com, Inc. in accordance with such company's Chapter 11 reorganization plan exercised the 2,774,500 warrants owned by them for an aggregate exercise price of $5.5 million and received warrants to purchase an aggregate of 554,900 shares of Common Stock.

	On February 3, 2011, the Company announced its initial public offering of 4,000,000 shares of Common Stock priced at $5.00 per share. The shares began trading on February 3, 2011, on the NASDAQ Global Market under the ticker symbol TBOW". The net proceeds were $18,109,988 after deduction of $1,400,000 of underwriter's commission, and $490,012 of legal and professional fees.

	Warrants

	In connection with the February 2010 offering, we issued warrants to purchase 2,805,519 shares of common stock at an exercise price of $2.00. The warrants have a five year term and are excisable immediately. The exercise price and number of shares of Common Stock issuable upon exercise of the warrants may be adjusted in certain circumstances, including in the event of a stock dividend, or our recapitalization, reorganization, merger or consolidation.

	No fractional shares will be issued upon exercise of the warrants. If, upon exercise of a warrant, a holder would be entitled to receive a fractional interest in a share, we will pay to the holder cash equal to such fraction multiplied by the then fair market value of one full share.

	The estimated fair values of the warrants issued to investors were determined at February 10, 2010 using Binominal Option Pricing Model. The fair values of the warrants are summarized as follows:

	Fair value of warrant per share (US$) at date of issuance: $1.18

	Key assumptions adopted in Binomial Option Pricing Model for the estimation of the fair value of the warrants outstanding were summarized as follows:

	Expected volatility			73	%
	Expected dividends yield			0	%
	Time to maturity			5 years
	Risk-free interest rate per annum			2.218	%
	Fair value of underlying common shares (per share)		$	1.95

	As of December 31, 2013, 305,000 warrants had been exercised at $2.00 per share.

	In connection with our IPO in February 2011, the Company granted Roth Capital Partners, LLC warrants (the "Roth Capital Warrants") to purchase up to a total of 200,000 shares of our common stock as partial underwriting compensation. The warrants have a term of three years and an exercise price of $6, provide for cashless exercise at all times and, in accordance with FINRA Rule 5110(g)(1), may not be sold, transferred, assigned, pledged or hypothecated, or be the subject of any hedging, short sale, derivative, put or call transaction that would result in the effective economic disposition of such warrant by any person until August 7, 2011, except as provided in FINRA Rule 5110(g)(2). The exercise price and number of shares of Common Stock issuable upon exercise of the warrants may be adjusted in certain circumstances, including in the event of a stock dividend, or our recapitalization, reorganization, merger or consolidation.

	The estimated fair values of the warrants issued to Roth were determined at February 8, 2011 using Binominal Option Pricing Model. The fair values of the warrants are summarized as follows:

	Fair value of warrant per share (US$) at date of issuance: $1.68.

	Key assumptions adopted in Binomial Option Pricing Model for the estimation of the fair value of the warrants outstanding were summarized as follows:

	Expected volatility			59.5	%
	Expected dividends yield			0	%
	Time to maturity			3 years
	Risk-free interest rate per annum			1.745	%
	Fair value of underlying common shares (per share)		$	4.85

	In accordance with ASC Topic 340 subtopic 10 section S99-1, specific incremental costs directly attributable to a proposed or actual offering of securities may properly be deferred and charged against the gross proceeds of the offering. In accordance with the SEC accounting and reporting manual cost of issuing equity securities are charged directly to equity as deduction of the fair value assigned to share issued." Accordingly, we concluded that the Roth Capital Warrants are directly attributable to the February 2011 financing. If we had not issued the Roth Capital Warrants, we would have had to pay the same amount of cash as the fair value. Therefore, we deducted the total fair value of the Roth Capital Warrants of $336,000 as from the fair value assigned to the common stock. The Roth Capital Warrants met the scope exceptions of ASC Topic 815 as they were deemed to be indexed to the Company's own stock, and were eligible to be classified as equity.

	As of December 31, 2013, no warrants had been exercised by Roth Copital Partners, LLC.

	On July 11, 2011, the Company issued China High Growth Capital LTD warrants to purchase up to a total of 250,000 shares of our common stock as compensation for business development and consulting services. The warrant, which was exercisable at issuance, has a term of five years and an exercise price of $2 per share. The exercise price and number of shares of common stock issuable upon exercise of the warrants may be adjusted in certain circumstances, including in the event of a stock dividend, or our recapitalization, reorganization, merger or consolidation.

	The estimated fair value of the warrant issued to China High Growth Capital LTD was determined at July 11, 2011 using Binominal Option Pricing Model. The fair values of the warrants are summarized as follows:

	Fair value of warrant per share (US$) at date of issuance: $1.40.

	Key assumptions adopted in Binomial Option Pricing Model for the estimation of the fair value of the warrants outstanding were summarized as follows:

	Expected volatility			59.5	%
	Expected dividends yield			0	%
	Time to maturity			5 years
Risk-free interest rate per annum			2.294	%
Fair value of underlying common shares (per share)		$	2.44

The China High Growth Capital LTD Warrants are directly attributable to compensation for business development and consulting services for a period from July 1, 2011 to October 31, 2011. If we had not issued the China High Growth Capital LTD Warrants, we would have had to pay the same amount of cash as the fair value. Total fair value of the China High Growth Capital LTD Warrants is $350,000. Therefore, we recorded $350,000 as general and administration expenses during the year ended December 31, 2011.

As of December 31, 2013, no warrants had been exercised by China High Growth Capital LTD.

REVENUES_AND_COST_OF_REVENUES

REVENUES AND COST OF REVENUES	12 Months Ended
REVENUES AND COST OF REVENUES	Dec. 31, 2013
REVENUES AND COST OF REVENUES [Abstract]	'
REVENUES AND COST OF REVENUES	'
	21 - REVENUES AND COST OF REVENUES

	The following consolidated result of operations includes the results of operations of the Company, all the subsidiaries and our contractually controlled entity, Trunkbow Technologies (Shenzhen) Company, Limited.

	For the years ended December 31, 2013 and 2012, revenues and cost of revenues consisted of:

		Years Ended December 31,
		2013		2012

	Gross Revenues
	System integration	$	3,272,377	$	5,896,575
	Software sales		13,898,334		25,043,872
	Maintenance service		372,187		505,944
	Shared revenue		2,678,567		4,013,906
			20,221,465		35,460,297
	Less:
	Business tax and surcharges		366,097		691,297
	Cost of Revenues
	Equipment costs		4,792,930		4,454,293
	Labor Costs		593,057		653,343
			5,385,987		5,107,636
	Gross profit	$	14,469,381	$	29,661,364

SEGMENT_INFORMATION

SEGMENT INFORMATION	12 Months Ended
SEGMENT INFORMATION	Dec. 31, 2013
SEGMENT INFORMATION [Abstract]	'
SEGMENT INFORMATION	'
	22 - SEGMENT INFORMATION

	ASC 280, Segment Reporting, establishes standards for reporting information about operating segments. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision making group, in deciding how to allocate resources and in assessing performance. The Group's chief operating decision maker is the Chief Executive Officer, who reviews consolidated results of operations prepared in accordance with U.S. GAAP when making decisions about allocating resources and assessing performance of the Group; hence, the Group has only one operating segment.

	The Group operates in the PRC and all of the Group's long-lived assets are located in the PRC. As of December 31, 2013, the Company provides two products and services: MVAS Technology Platforms and Mobile Payment Solutions. MVAS Technology Platforms enable the operators to offer mobile value added services to end-users through our major products including Caller Color Ring Back Tone, Number Change Notification and Color Numbering. Mobile Payment Solutions allows RF-SIM (radio frequency SIM) enabled mobile phones worldwide to be utilized as payment tools and authentication devices, and also enables the end-user to consolidate a variety of functions and services into one phone.

	We do not track our assets by operating segments. Consequently, it is not practical to show assets by operating segments results.

	The gross revenues and cost of revenues consist of the following products and services:

		Years Ended December 31,
		2013		2012

	MVAS Technology Platforms
	Gross Revenues	$	12,391,637	$	21,643,519
	Business tax and surcharges		223,282		431,377
	Cost of Revenues		1,585,646		3,469,481
		$	10,582,709	$	17,742,661
	Mobile Payment Solutions
	Gross Revenues	$	7,829,828	$	13,816,778
	Business tax and surcharges		142,815		259,920
	Cost of Revenues		3,800,341		1,638,155
		$	3,886,672	$	11,918,703

EMPLOYEE_DEFINED_CONTRIBUTION_

EMPLOYEE DEFINED CONTRIBUTION PLAN	12 Months Ended
EMPLOYEE DEFINED CONTRIBUTION PLAN	Dec. 31, 2013
EMPLOYEE DEFINED CONTRIBUTION PLAN [Abstract]	'
EMPLOYEE DEFINED CONTRIBUTION PLAN	'
	23 - EMPLOYEE DEFINED CONTRIBUTION PLAN

	Full time employees of the Group in the PRC participate in a government mandated defined contribution plan, pursuant to which certain pension benefits, medical care, employee housing fund and other welfare benefits are provided to employees. Chinese labor regulations require that the PRC subsidiaries of the Group make contributions to the government for these benefits based on certain percentages of the employees' salaries. The Group has no legal obligation for the benefits beyond the contributions made. The total amounts for such employee benefits, which were expensed as incurred, were $559,330 and $729,031 for years ended December 31, 2013 and 2012, respectively.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2013
COMMITMENTS AND CONTINGENCIES [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	24 - COMMITMENTS AND CONTINGENCIES

	Commitments

	Leasing Arrangements

	The Group has entered into commercial leases for offices with a term expiring in December 2015. The lease may be cancelled by either party with 30-days prior written notice. Future minimum rental payments under this operating lease are as follows:

		Office Rental

	Year ending December 31, 2014	$	446,538
	Year ending December 31, 2015		185,624
	Total	$	632,162

	Capital Commitment

	1) Construction of R&D center

	We paid out phase payments of RMB66,050,000 (approximately $10.47 million) to the contractor for our new R&D center in Jinan during the year ended December 31, 2011. We expect to make further payments as the construction progresses, although the timing and amount of such payments have not been agreed with the contractor as of the date hereof. The building is estimated to be substantially completed by 2015, and the overall budget for the construction is between $23 - $30 million.

	2) Guangzhou data center

	On February 17, 2012, Trunkbow Shandong entered into a framework agreement with China Communications Services Corporation Limited ("CCSC") for the construction, management and operation of a cloud data center in Guangzhou, China. Construction on the facility began in the second quarter, with the first phase scheduled for completion by the end of 2012. Under the agreement, Trunkbow will invest RMB72 million (approximately $11.3 million) in the project. Trunkbow invested $5.7 million as of December 31, 2013.

	3) Shanghai data center

	On June 6, 2012, Trunkbow Shandong entered into a cooperation agreement with Shanghai Telecommunication Engineering Co., Ltd ("STE") for the construction, management and operation of a cloud data center to be located in Shanghai, China. Under the agreement, Trunkbow will invest RMB180 million (approximately $28 million). Trunkbow invested $14 million as of December 31, 2013.

	4) Huzhou data center

	On October 10, 2012, Trunkbow Shandong entered into a framework agreement with Shanghai Telecommunication Engineering Co., Ltd ("STE") for the construction of a cloud data center in Huzhou, Zhejiang Province. Total construction cost is RMB130 million (approximately $21 million). Trunkbow invested $19.6 million as of December 31, 2013.

	Contingencies

	1) Lawsuit

	On November 8, 2012, a putative class action lawsuit was filed by a purported Trunkbow shareholder in District Court, Clark County, Nevada, captioned Hansen v. Trunkbow, et al., Case No. A-12-671652-C (the "Hansen Action"). The complaint named as defendants several directors and officers of Trunkbow, namely, Wanchun Hou, Qiang Li, Jihong Bao, Xin Wang, Albert Liu, Regis Kwong, Kokhui Tan, Iris Geng, Tingjie Lv, Zhaoxing Huang and Dong Li (the "Individual Defendants"). Although Trunkbow was included among the defendants listed in the caption, the complaint did not assert a cause of action against the Company. The plaintiff in the Hansen Action sought recovery on behalf of all Trunkbow shareholders for alleged breaches of fiduciary duties by the Individual Defendants in connection with the proposed "going-private" transaction involving the acquisition of all of the outstanding shares of our common stock not beneficially owned by the Consortium Members at a price of US$1.46 per share in cash (the "Proposed Transaction"). On November 14, 2012, another putative class action lawsuit was filed by a purported Trunkbow shareholder in District Court, Clark County, Nevada, captioned Robert Davis v. Hou, et al., Case No. A-12-671946-C (the "Davis Action"). Trunkbow was named as a defendant in this action, along with each of the Individual Defendants named in the Hansen complaint. The plaintiff in the Davis Action sought recovery on behalf of all Trunkbow shareholders for alleged breaches of fiduciary duties by the Individual Defendants in connection with the Proposed Transaction, and for aiding and abetting such alleged breaches by Trunkbow. The plaintiffs in both actions alleged that the share price proposed by Hou and Li was inadequate in light of the Company's intrinsic value and anticipated future growth. Among other things, the plaintiffs in both actions sought to enjoin the Proposed Transaction until such time as the Individual Defendants have acted in accordance with their fiduciary duties. Only the Company was served in the actions, but it had no obligation to respond to the complaints until after a transaction agreement had been signed and an amended complaint had been filed.

	After the Company announced that it had entered into a Merger Agreement with Parent on December 10, 2013 and filed a Preliminary Proxy Statement and Notice of Special Meeting of Stockholders on Schedule 14A with respect to the Merger on December 20, 2013 (the "Preliminary Proxy Statement") with the SEC, five additional putative class action lawsuits were filed between December 20, 2013 and January 7, 2014 in District Court, Clark County, Nevada, purportedly on behalf of all stockholders of the Company, other than the named defendants and their respective affiliates, asserting claims against Trunkbow, Parent, Merger Sub, Hou, Li and other members of the Board. The five actions are captioned as follows: Jason Lines v. Trunkbow Int'l Holdings Ltd., et al., Case No. A-13-693474-C, filed on December 20, 2013 (the "Lines Action"); William Morgan v. Hou, et al., Case No. A-13-693613-C, filed on December 26, 2013 (the "Morgan Action"); Troy Hertel v. Trunkbow Int'l Holdings Ltd., et al., Case No. A-13-693654-C, filed on December 27, 2013 (the "Hertel Action"); Lu Sun v. Trunkbow Int'l Holdings Ltd., et al., Case No. A-14-694023-C, filed on January 6, 2014 (the "Sun Action"); and Jean Fontaine v. Trunkbow Int'l Holdings Ltd. et al., Case No. A-14-694147-C, filed on January 7, 2014 (the "Fontaine Action"). The complaints generally alleged that the Merger Agreement was entered into as a result of an unfair process and for an unfair price and that the defendants breached, or aided and abetted the breach of, fiduciary duties to the Company's stockholders. In addition, the Morgan, Hertel, Sun and Fontaine Actions alleged that the Preliminary Proxy Statement omitted information necessary for it not to be materially misleading and asserted claims for violation of the duty of candor. On January 9, 2014, counsel for all the named plaintiffs in the Hansen, Lines, Morgan, Hertel, Sun and Fontaine Actions filed a motion seeking consolidation of all the filed actions (as well as any similar actions that may be filed) into a single proceeding, and for the appointment of lead plaintiffs, co-lead counsel, co-liaison counsel, and a plaintiffs' counsels' executive committee to oversee the litigation of a consolidated action. On January 10, 2014, the plaintiff in the Davis Action voluntarily dismissed the action without prejudice. On March 13, 2014, the Court entered an Order of Consolidation and Appointment of Lead Counsel, consolidating the remaining six actions under the caption In re Trunkbow International Holdings Limited Shareholders Litigation, No. A-12-671652-B (the "Consolidated State Action"), and appointing co-lead counsel, co-liaison counsel, and a plaintiffs' counsels' executive committee (collectively, the "Plaintiffs' Counsel").

	In addition, on January 22, 2014, a putative class action lawsuit was filed by a purported stockholder of the Company in the United States District Court for the District of Nevada, captioned Bornet Olivier v. Wanchun Hou et al., Case No. 2:14-cv-00106 (the "Federal Action"). Trunkbow and each of the Individual Defendants named in the Hansen complaint were named as defendants in the Federal Action. The plaintiff in the Federal Action sought recovery on behalf of all Trunkbow shareholders for alleged violations of Section 14(a) of the Securities Exchange Act of 1934 and Rule 14a-9 promulgated thereunder by the Company and the Individual Defendants, alleged violations of Section 20(a) of the Securities Exchange Act of 1934 by the Individual Defendants, and alleged breaches of fiduciary duties by the Individual Defendants in connection with the Proposed Transaction. The plaintiff in the Federal Action alleged that the share price proposed by Hou and Li was inadequate in light of the Company's intrinsic value and anticipated future growth and that the Preliminary Proxy Statement omitted information necessary for it not to be materially misleading. Among other things, the plaintiff sought to enjoin the Proposed Transaction until such time as the Company has implemented a process to obtain the highest possible value and provide all material disclosures in connection with the Proposed Transaction. Only the Company was served in the action.

	The parties in the Consolidated State Action have reached a proposed settlement of those claims (the "Proposed Settlement"). On April 7, 2014, the Company filed a supplement to the Preliminary Proxy Statement with the SEC containing supplemental disclosures (the "Supplemental Disclosures") which form the basis for the Proposed Settlement. On April 11, 2014, the parties executed a Memorandum of Understanding (the "MOU") with respect to the Proposed Settlement. On August 6, 2014, the parties entered into a Stipulation of Settlement and Release (the "Settlement Stipulation") based on the terms in the MOU. In entering into the Proposed Settlement, the defendants expressly denied and continue to deny each and all of the claims and contentions alleged by the named plaintiffs in the Consolidated State Action, including but not limited to any allegation of wrongdoing, fault, liability, or damage to any of the named plaintiffs or the purported class, or that the disclosures and materials provided to Trunkbow shareholders regarding the Merger were incomplete or in any way misleading, that any additional disclosure was required under the SEC rules or any applicable legal principle, and that the Supplemental Disclosures were material. The defendants are entering into the Proposed Settlement solely to eliminate the distraction, burden, and expense of further litigation, and to fully and finally resolve all claims relating to the Merger. The defendants believe that they acted properly and fully complied with their fiduciary and other legal obligations at all times, believe the Consolidated State Action has no merit, and maintain that they have committed no disclosure violations or any other breach of duty whatsoever in connection with the Merger or any public disclosures. The Proposed Settlement is subject to the final approval of the court. Plaintiffs' Motion for Preliminary Approval of Proposed Settlement, Class Certification and Notice to Class Members (the "Proposed Settlement Motion") was filed on August 20, 2014. A hearing on the Proposed Settlement Motion was held on September 22, 2014, at which time, the Proposed Settlement was preliminarily approved. The Court has not yet set a date for a hearing on the final approval of the Proposed Settlement.

	On May 30, 2014, the plaintiff in the Federal Action entered into a stipulation with the Company to stay the Federal Action pending final approval of the Proposed Settlement in the Consolidated State Action.

	2) Land Use Right:

	Trunkbow Shandong obtained the land use right on July 6, 2011. As of December 31, 2013, Trunkbow Shandong has made phase payments of $11,739,812 on the construction materials but the construction work has not yet started as of the year end date. According to the Decree No. 53 promulgated by Ministry of Land and Resources of the People's Republic of China, local governments have the right to rescind the land use right without compensation if the land is left idle for two years starting from the date the land is acquired. We have obtained the construction permit but currently are awaiting the builder's license. We expect to start the construction in October 2014.

EARNINGS_PER_SHARE

EARNINGS PER SHARE	12 Months Ended
EARNINGS PER SHARE	Dec. 31, 2013
EARNINGS PER SHARE [Abstract]	'
EARNINGS PER SHARE	'
	25 - EARNINGS PER SHARE

		Years Ended December 31,
		2013		2012

	Numerator:
	Net income	$	3,387,261	$	12,681,029
	Denominator:
	Weighted average number of common shares outstanding - Basic		36,807,075		36,807,075
	Effect of dilutive securities - Warrant		0		5,128
	Weighted average number of common shares outstanding - Diluted		36,807,075		36,812,203
	Earnings per share
	-Basic	$	0.09	$	0.34
	-Diluted	$	0.09	$	0.34

	For the year ended December 31, 2013, the Roth Capital Warrants, the China High Growth Capital LTD warrants and the February 2010 warrants were not included in the calculation of diluted earnings per share because the effect was anti-dilutive, as the exercise price of $6, $2 and $2, respectively, was higher than the average stock price of $1.09 for the year ended December 31, 2013.

	For the year ended December 31, 2012, the Roth Capital Warrants, the China High Growth Capital LTD warrants and the February 2010 warrants were not included in the calculation of diluted earnings per share because the effect was anti-dilutive, as the exercise price of $6, $2 and $2, respectively, was higher than the average stock price of $1.40 for the year ended December 31, 2012.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2013
RELATED PARTY TRANSACTIONS [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	26 - RELATED PARTY TRANSACTIONS

	(1) Guarantee and pledge of assets by related parties

	The loans from China Everbright Bank and China Construction Bank were guaranteed by Mr. Wanchun Hou and Mr. Qiang Li.

	(2) Vehicle rental from related parties

	Trunkbow (Asia Pacific) Investment Holdings Limited, our wholly owned Hong Kong subsidiary, entered into a vehicle rental agreement with Mr. Qiang Li for consecutive twelve months starting from January 1, 2013. Monthly rental fee is $12,000 on four cars owned by Mr. Li and $36,000 was paid to Mr. Li as deposit. Rental expense for the year ended December 31, 2013 was $144,000.

VARIABLE_INTEREST_ENTITIES

VARIABLE INTEREST ENTITIES	12 Months Ended
VARIABLE INTEREST ENTITIES	Dec. 31, 2013
VARIABLE INTEREST ENTITIES [Abstract]	'
VARIABLE INTEREST ENTITIES	'
	27 - VARIABLE INTEREST ENTITIES

	To satisfy PRC laws and regulations, the Company conducts certain business in the PRC through its variable interest entity.

	In December 2007, a series of agreements were entered into amongst Trunkbow Shandong, Trunkbow Technologies and its controlling shareholders, providing Trunkbow Shandong the ability to control Trunkbow Technologies, including its financial interest.

	Resulting from the contractual arrangements between Trunkbow Shandong, Trunkbow Technologies and its controlling shareholders, the Company includes the assets, liabilities, revenues and expenses of Trunkbow Technologies in its consolidated financial statements. The contractual arrangements with Trunkbow Technologies are summarized below:

	Exclusive Business Cooperation Agreements. Pursuant to Exclusive Business Cooperation Agreements entered into amongst Trunkbow Shandong, Trunkbow Technologies and its controlling shareholders in December 2007, Trunkbow Shandong has the exclusive right to provide to our PRC operating subsidiaries complete technical support, business support and related consulting services, which include, among other things, technical services, business consultations, equipment or property leasing, marketing consultancy and product research. Each of our PRC operating subsidiaries has agreed to pay an annual service fee to Trunkbow Shandong equal to 100% of its audited total amount of operational income each year. Each of our PRC operating subsidiary has also agreed to pay a monthly service fee to Trunkbow Shandong equal to 100% of the net income generated on a monthly basis. The payment and terms of payment are fixed to ensure that Trunkbow Shandong obtains 100% of the net income for that month, although adjustments may be made upon approval by Trunkbow Shandong to provide for operational needs. If at year end, after an audit of the financial statements of any of our PRC operating subsidiaries, there is determined to be any shortfall in the payment of 100% of the annual net income, such PRC operating subsidiary must pay such shortfall to Trunkbow Shandong. Each agreement has a ten-year term, subject to renewal and early termination in accordance with the terms therein.

	Exclusive Option Agreements. Under Exclusive Option Agreements entered into amongst Trunkbow Shandong, Trunkbow Technologies and its controlling shareholders in December 2007, each of the PRC Shareholders irrevocably granted to Trunkbow Shandong or its designated person an exclusive option to purchase, to the extent permitted by PRC law, a portion or all of their respective equity interest in any PRC Operating Subsidiary for a purchase price of RMB10 or a purchase price to be adjusted to be in compliance with applicable PRC laws and regulations. Trunkbow Shandong or its designated person has the sole discretion to decide when to exercise the option, whether in part or in full. Each of these agreements has a ten-year term, subject to renewal at the election of Trunkbow Shandong.

	Share Pledge Agreements. Under the Share Pledge Agreements entered into by and among Trunkbow Shandong, our PRC operating subsidiaries and each of Mr. Wanchun Hou, Mr. Qiang Li and Mr. Liangyao Xie, (the "PRC Shareholders") in December 2007, the PRC Shareholders pledged, all of their equity interests in PRC Operating Subsidiaries to guarantee our PRC operating subsidiaries' performance of its obligations under the Exclusive Business Cooperation Agreement. If the PRC operating subsidiaries or any of the PRC Shareholders breaches its/his/her respective contractual obligations under this agreement, or upon the occurrence of one of the events regarded as an event of default under each such agreement, Trunkbow Shandong, as pledgee, will be entitled to certain rights, including the right to dispose of the pledged equity interests. The PRC Shareholders agreed not to dispose of the pledged equity interests or take any actions that would prejudice Trunkbow Shandong's interest, and to notify Trunkbow Shandong of any events or upon receipt of any notices which may affect Trunkbow Shandong's interest in the pledge. Each of the equity pledge agreements will be valid until all the payments due under the Exclusive Business Cooperation Agreement have been fulfilled.

	Powers of Attorney. The PRC Shareholders each executed a power of attorney in December 2007, to appoint Trunkbow Shandong as their exclusive attorneys-in-fact to vote on their behalf on all matters with respect to our PRC operating subsidiaries that require shareholder approval. The term of each power of attorney is valid so long as such shareholder is a shareholder of the respective PRC operating subsidiary.

	We entered into a series of contractual arrangements with Beijing Delixunda Technology Co., Ltd. ("Delixunda") and its shareholders on March 10, 2011. Delixunda is a telecom value-added service licensed company and was established as a limited liability company on December 1, 2009 in Beijing, the PRC. Delixunda has no operations prior to February 10, 2011. As a result of the contractual arrangements with Delixunda, we indirectly own the telecom value-added service license, which would enable us to offer telecom wireless value-added service to individual clients. In addition, the pledges supporting these contractual arrangements have not been registered as required by PRC law, which could also result in the invalidation of these arrangements under PRC law.

	As a result of these contractual arrangements, we are considered to be the primary beneficiary of Trunkbow Technologies and Delixunda; we consolidate the results of operations, assets and liabilities of Trunkbow Technologies and Delixunda in our financial statements. Although we have been advised by our PRC legal counsel that each contract under these contractual arrangements is valid and binding under current PRC laws and regulations, our contractual arrangements with Trunkbow Technologies and Delixunda may not be as effective in providing us with control over the Trunkbow Technologies and Delixunda as direct ownership. We rely on these contractual rights to effect control and management of the VIEs, which exposes it to the risk of potential breach of contract by the shareholders of Trunkbow Technologies and Delixunda for a number of reasons. For example, their interests as shareholders of Trunkbow Technologies and Delixunda and our interests may conflict and we may fail to resolve such conflicts; the shareholders may believe that breaching the contracts will lead to greater economic benefit for them; or the shareholders may otherwise act in bad faith. If any of the foregoing were to happen, we may have to rely on legal or arbitral proceedings to enforce our contractual rights, including specific performance or injunctive relief, and claiming damages. Such arbitral and legal proceedings may cost substantial financial and other resources, and result in disruption of our business, and we cannot assure that the outcome will be in our favor. Apart from the above risks, there are no significant judgments or assumptions regarding enforceability of the contractual agreements with Trunkbow Technologies or Delixunda.

	In addition, as all of these contractual arrangements are governed by PRC law and provide for the resolution of disputes through either arbitration or litigation in the PRC, they would be interpreted in accordance with PRC law and any disputes would be resolved in accordance with PRC legal procedures. The legal environment in the PRC is not as developed as in other jurisdictions, such as the United States. As a result, uncertainties in the PRC legal system could further limit our ability to enforce these contractual arrangements. Furthermore, these contracts may not be enforceable in the PRC if PRC government authorities or courts take a view that such contracts contravene PRC laws and regulations or are otherwise not enforceable for public policy reasons. At present, the equity interest pledge agreement has not been registered with the relevant PRC authorities, which will affect our ability to enforce its provisions prior to such registration. In the event we are unable to enforce these contractual arrangements, we may not be able to exert effective control over our VIEs, and our ability to conduct our business may be materially and adversely affected. If the applicable PRC authorities invalidate our contractual arrangements for violation of PRC laws, rules and regulations, in such an event, we would lose control of the VIEs resulting in its deconsolidation in financial reporting and loss in our market valuation.

	In addition, if our VIEs or all or part of its assets become subject to court injunctions or asset freezes or liens or rights of third-party creditors, we may be unable to continue some of our businesses, which could adversely affect our business, financial condition and results of operations. If our VIEs undergoes a voluntary or involuntary liquidation proceeding, its shareholders or unrelated third-party creditors may claim rights to some or all of its assets. The occurrence of any of these events may hinder our ability to operate business, which could in turn materially harm our business and ability to generate revenues and cause the market price of our ordinary shares to decline significantly.

	Most of our operations are conducted through our affiliated companies, including our VIEs which we control through contractual agreements in the form of a variable interest entity. Current regulations in the PRC permit our PRC subsidiaries to pay dividends to us only out of its accumulated distributable profits, if any, determined in accordance with their articles of association and PRC accounting standards and regulations. The ability of these PRC affiliates to make dividends and other payments to us may be restricted by factors that include changes in applicable foreign exchange and other laws and regulations.

	Under PRC law, our subsidiary may only pay dividends after 10% of its after-tax profits have been set aside as reserve funds, unless such reserves have reached at least 50% of its registered capital. Such cash reserve may not be distributed as cash dividends.

	The PRC Income Tax Law also imposes a 10% withholding income tax on dividends generated on or after January 1, 2008 and distributed by a resident enterprise to its foreign investors, if such foreign investors are considered as non-resident enterprise without any establishment or place within China or if the received dividends have no connection with such foreign investors' establishment or place within China, unless such foreign investors' jurisdiction of incorporation has a tax treaty with China that provides for a different withholding arrangement.

	Summary information regarding consolidated VIEs is as follows:

		December 31,		December 31,
		2013		2012

	Assets:
	Cash and cash equivalents	$	40,655	$	69,558
	Accounts receivable		2,584,495		2,606,362
	Other current assets		4,967,828		60,357
	Inventories		207,168		362,478
	Due from directors		4,292		2,257
	Property and equipment, net		121,988		159,701
	Long-term prepayment		0		1,664
	Total Assets	$	7,926,426	$	3,262,377

	Liabilities:
	Accounts payable	$	385,507	$	541,630
	Accrued expenses and other current liabilities		1,718,884		1,473,539
	Short-term loans		4,908,216		0
	Due to directors		152,088		146,883
	Taxes payable		1,789,505		1,699,564
	Total Liabilities	$	8,954,200	$	3,861,616

	The assets of the VIEs can be used only to settle the obligations of the VIEs. Conversely, liabilities recognized as of consolidating VIEs do not represent additional claims on the Company's assets.

	For the fiscal year ended December 31, 2013, the financial performance of VIEs reported in the consolidated statements of income and comprehensive income includes revenues of $1,497,924, cost of revenues of $984,210, operating expenses of $911,727 and net loss of $403,858.

	For the fiscal year ended December 31, 2012, the financial performance of VIEs reported in the consolidated statements of income and comprehensive income includes revenues of $591,430, cost of revenues of $437,367, operating expenses of $743,293 and net loss of $595,458.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2013
SUBSEQUENT EVENTS [Abstract]	'
SUBSEQUENT EVENTS	'
	28 - SUBSEQUENT EVENTS

	The Company has evaluated subsequent events from the balance sheet date through the date that the financial statements are issued and material subsequent event is as follows:

	1) Bank facility

	As part of the total bank facility obtained from China Everbright Bank, Trunkbow Shandong further received RMB51,880,000 (approximately $8,488,000) on April 11, 2014, and RMB48,120,000 (approximately $7,873,000) on June 20, 2014. The loans is secured by its accounts receivable of RMB126,053,020 (approximately $20,620,000). Among the loans, $3,403,000 is due on March 27, 2015, $5,085,000 is due on April 4, 2015, $4,342,000 is due on June 13, 2015 and 3,531,000 is due on June 14, 2015. The loans are also personally guaranteed by Mr. Wanchun Hou and Mr. Qiang Li. Interest on the bank facility is 7.00%.

	2) Go-private transaction

	On April 14, 2014, at a special meeting of the stockholders of the Company, the Company's stockholders voted in favor of the proposal to adopt the previously announced Merger Agreement, dated December 10, 2013, by and among the Company, Trunkbow Merger Group Limited ("Parent") and Trunkbow International Merger Sub Limited ("Merger Sub"), pursuant to which Merger Sub would be merged with and into the Company, with the Company continuing as the surviving company after the merger as a wholly owned subsidiary of Parent (the "Merger"). The Merger Agreement was approved by approximately 81.7% of the outstanding shares of Company common stock and approximately 67.5% of the outstanding shares of Company common stock (excluding the shares of Company common stock held by Dr. Wanchun Hou and Mr. Qiang Li and their respective affiliates), satisfying the voting requirements to adopt the Merger Agreement.

	On April 14, 2014, the Merger was completed. As a result of the Merger, Merger Sub merged with and into the Company, with the Company continuing as the surviving company after the Merger as a wholly owned subsidiary of Parent.

	On the same date, trading of the Company's shares of common stock on NASDAQ Stock Market LLC (the "NASDAQ") was suspended and NASDAQ filed a Form 25 with the Securities and Exchange Commission (the "SEC") to delist and deregister the shares of Company common stock.

	On April 24, 2014, the Company filed a Form 15 with the SECto terminate its reporting obligations under the Securities Exchange Act of 1934.

	3)Sale of our asset

	On June 3, 2014, we entered into an agreement with a third party who intended to purchase our communication equipment at a price of $4.3million (approximately RMB26.3 million). As of September 23, 2014, we have subsequently collected the $4.3 million.

	4) Establishment of new subsidiaries

	During April and May 2014, we established five subsidiaries in Huzhou, Nanjing, Shanghai, Ningxia and Zibo in the PRC. These subsidiaries are principally engaged in research and development of system and application platforms, server rental, network engineering, operation and maintenance.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policy)	12 Months Ended
	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
Basis of presentation	'
	a) Basis of presentation

	The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") and include the accounts of the Company, and its subsidiaries and VIEs, Trunkbow, Trunkbow Hong Kong, Trunkbow Shandong, Trunkbow Shenzhen and Trunkbow Technologies and Delixunda.

Principles of Consolidation	'
	b) Principles of Consolidation

	The consolidated financial statements include the financial statements of the Company, the Company's subsidiaries and the Company's VIEs. All transactions and balances between the Company and its subsidiaries and VIEs have been eliminated upon consolidation.

Reclassification	'
	c) Reclassification

	The prior year figures have been reclassified to conform to current year presentation.

Use of estimates	'
	d) Use of estimates

	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ from those estimates.

Foreign currency translation	'

	e) Foreign currency translation

	The functional currency of the Company is the United States dollar ("US$"), and the functional currency of Trunkbow Hong Kong is the Hong Kong dollar ("HK$"). The functional currency of the Company's PRC subsidiaries and VIEs is the Renminbi ("RMB"), and the PRC is the primary economic environment in which the Company operates.

	For financial reporting purposes, the financial statements of the Company's PRC subsidiaries and VIEs, which are prepared using the RMB, are translated into the Company's reporting currency, the United States Dollar. Assets and liabilities are translated using the exchange rate at each balance sheet date. Revenue and expenses are translated using average rates prevailing during each reporting period, and shareholders' equity is translated at historical exchange rates. Adjustments resulting from the translation are recorded as a separate component of accumulated other comprehensive income in shareholders' equity.

	The exchange rates applied are as follows:

		December 31,
		2013		2012
	Year end RMB exchange rate		6.1122		6.3086
	Average RMB exchange rate		6.1943		6.3116

	Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transactions. The resulting exchange differences are included in the determination of net income of the consolidated financial statements for the respective periods.

Cash and cash equivalents	'
	f) Cash and cash equivalents

	Cash and cash equivalents represent cash on hand and deposits held at call with banks. The Group considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents.

Accounts receivable	'
	g) Accounts receivable

	Accounts receivable are recorded at net realizable value consisting of the carrying amount less an allowance for uncollectible accounts as needed. The allowance for doubtful accounts is the Group's best estimate of the amount of probable credit losses in the Group's existing accounts receivable. The Group determines the allowance based on aging data, historical collection experience, customer specific facts and economic conditions. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Group did not have any off-balance-sheet credit exposure relating to its customers, suppliers or others.

Inventory	'
	h) Inventory

	Inventories represent hardware and equipment and are stated at the lower of cost or market value, determined using the specific identification method.

Property and equipment, net	'
	i) Property and equipment, net

	Furniture and office equipment, electronic equipment and motor vehicles are recorded at cost less accumulated depreciation. Depreciation is calculated on the straight-line method after taking into account respective estimated residual values over the following estimated useful lives:

		Years
	Motor vehicles		8-Apr
	Furniture and office equipment		5
	Electronic equipment		3 - 5
	Telecommunication equipment		3 - 5
	Leasehold improvements		3

	Depreciation expense is included in cost of revenues, selling and distribution expenses, and general and administrative expenses.

	When furniture and office equipment, electronic equipment and motor vehicles are retired or otherwise disposed of, resulting gain or loss is included in net income or loss in the year of disposition for the difference between the net book value and proceeds received thereon. Maintenance and repairs which do not improve or extend the expected useful lives of the assets are charged to expenses as incurred.

	Impairment of long-lived assets

	In accordance with Impairment or Disposal of Long-Lived Assets Subsections of FASB ASC Subtopic 360-10, Property, Plant, and Equipment - Overall, long-lived assets, such as property, plant and equipment, and purchased intangible asset subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If circumstances require a long-lived asset or asset group be tested for possible impairment, the Group first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary. No impairment of long-lived assets was recognized for the year ended December 31, 2013 and 2012, respectively.

Land use right, net	'
	j) Land use right, net

	Land use rights are recorded at cost less accumulated amortization. Amortization is provided on a straight-line basis over the estimated useful lives, which are generally 50 years and represent the shorter of the estimated usage periods or the terms of the agreements.

Fair value measurement	'
	k) Fair value measurement

	The Group applies the provisions of ASC Subtopic 820-10, Fair Value Measurements, for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements. ASC Subtopic 820-10 also establishes a framework for measuring fair value and expands disclosures about fair value measurements.

	ASC Subtopic 820-10 defines fair value as the price that would be received to sell 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 required or permitted to be recorded at fair value, the Group considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability.

	ASC Subtopic 820-10 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC Subtopic 820-10 establishes three levels of inputs that may be used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:

	Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the Group has the ability to access at the measurement date.

	Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

	Level 3 inputs are unobservable inputs for the asset or liability.

	The level in the fair value hierarchy within which a fair value measurement in its entirety falls is based on the lowest level input that is significant to the fair value measurement in its entirety.

	A discussion of the valuation technique used to measure the fair value of the warrant is provided in Note 20.

	The Group did not have any nonfinancial assets and liabilities that are measured at fair value on a recurring basis as of December 31, 2013 and 2012, respectively.

Revenue recognition	'
	l) Revenue recognition

	The Group derives revenues from the MVAS Technology Platform and Mobile Payment Solutions in the form of providing system integration, sales of software, patent licensing, maintenance services and revenue sharing for the two services.

	System integration

	For the system integration, the Group signs contracts with telecommunication and mobile operators and system integrators to install and integrate the Group's software with the hardware and software purchased from third-party suppliers.

	Deliverables of system integration include: software, hardware, integration, installation, and training. The provision of services is substantially completed, i.e., when the Group purchases the hardware and software from third-party suppliers, integrates them together with the Group's programs and software, and provides installation and training to customers, customers sign the final acceptance confirmation.

	System integration includes a significant software portion. The software is not regarded as incidental to the provision of services as a whole because the marketing of such services focuses on the internally developed technologies included in the software. Therefore, ASC 985-605, Software Revenue Recognition", is applicable for these services. The Group cannot establish vendor-specific objective evidence of the fair values of the deliverables; therefore, according to ASC 985-605, revenue is recognized when the last deliverable in the arrangement is delivered and when all of the following criteria have been met:

	(1) Persuasive evidence of an arrangement exists;
	(2) Delivery has occurred;
	(3) The vendor's fee is fixed or determinable; and
	(4) Collectability is probable.

	Some of our contracts include postcontract customer support for a period of twelve months or less. We recognize postcontract customer support revenue together with the initial licensing fee on delivery of the software because all of the following conditions are met:

	a. The postcontract customer support fee is included with the initial licensing fee.
	b. The postcontract customer support included with the initial license is for one year or less.
	c. The estimated cost of providing postcontract customer support during the arrangement is insignificant.
	d. Unspecified upgrades or enhancements offered during postcontract customer support arrangements historically have been and are expected to continue to be minimal and infrequent.

	Sales of software

	The Group enters into contracts with the mobile operators or the resellers to provide software that enables the mobile operators to provide mobile payment and value-added service to the end-users.

	The Group recognize revenue in accordance with ASC 985-605, (formerly Statement of Position ("SOP") 97-2 Software Revenue Recognition, as amended and interpreted by Statement of Position 98-9, Modification of SOP 97-2, Software Revenue Recognition, with respect to certain transactions), as well as Technical Practice Aids issued from time to time by the American Institute of Certified Public Accountants and Staff Accounting Bulletin No. 104, Revenue Recognition, that provides further interpretive guidance for public companies on the recognition, presentation and disclosure of revenue in financial statements.

	The Group generally recognizes revenue from software and system services when all of the following criteria have been met, which is symbolized by the issuance of the final acceptance:

	(1) Persuasive evidence of an arrangement exists;
	(2) Delivery has occurred;
	(3) The vendor's fee is fixed or determinable; and
	(4) Collectability is probable.

	Some of our contracts include postcontract customer support for a period of twelve months or less. We recognize postcontract customer support revenue together with the initial licensing fee on delivery of the software because all of the following conditions are met:

	a. The postcontract customer support fee is included with the initial licensing fee.
	b. The postcontract customer support included with the initial license is for one year or less.
	c. The estimated cost of providing postcontract customer support during the arrangement is insignificant.
	d. Unspecified upgrades or enhancements offered during postcontract customer support arrangements historically have been and are expected to continue to be minimal and infrequent.

	Patent licensing

	The Group enters into contracts with local system integrators who further contract with telecommunication and mobile operators, and provides these system integrators with our patents which permit the system integrators to use the Group's patents. The system integrators pay the Group a one-time license fee for obtaining the programs and technologies. According to the contracts, these integrators are responsible for the construction and maintenance of the system platform while the Group assists these integrators during construction in form of providing technologies and programs. No PCS is offered in the patent licensing arrangement. When the construction of system platform is completed, these integrators perform examination and sign the final acceptance.

	Patent licensing revenues are recognized when all revenue recognition criteria according to ASC 985-605-25 have been met, which is symbolized by the issuance of the final acceptance. Such criteria include:

	(1) Persuasive evidence of an arrangement exists;
	(2) Delivery has occurred;
	(3) The vender's fee is fixed or determinable; and
	(4) Collectability is probable.

	We recognize revenue under ASC 985-605-25 because:

	(i) It is our customary practice to have a signed written agreement between us and our customers.
	(ii) According to these contracts, the integrators are responsible for the construction and maintenance of the system platform while we assist the integrators during construction in form of providing technologies and programs. Codes and programs were delivered to the integrators during the construction of the system platform. At the same time, we are obligated to provide training and support until the whole platform, including hardware incorporated with our codes and programs, is confirmed and accepted by the integrators. Revenue is recognized upon the final acceptance being signed by the integrators.
	(iii) It is our policy to not provide customers the right to any adjustments or refund of any portion of their license fees paid, acceptance provisions, cancellation privileges, or rights of return.
	(iv) Collectability is assessed on a customer-by-customer basis. The Company typically sells to customers for whom there is a history of successful collection, and new customers are subject to a credit review process that evaluates the customer's ability to pay.

	Maintenance services

Revenue derived from technical support contracts primarily includes telephone consulting, on-site support, product updates, and releases of new versions of products previously purchased by the customers, as well as error reporting and correction services. Maintenance contracts are typically sold for a separate fee with initial contractual period of one year with renewal for additional periods thereafter. Technical support service revenue is recognized ratably over the term of the service agreement.

Revenue sharing

We have three to five year contractual agreements with mobile carriers on deploying or managing the mobile value added service platforms or mobile payment platforms. We are obligated to provide maintenance services on the platforms and consulting services to the end-users, and also provide training to the mobile carriers' employees.

We share revenues with the mobile carriers based upon 10% to 60% of the fees billed to the end-users. The fees billed to the end-users and subject to revenue sharing include monthly functional fees and telephone bills. Revenue is recognized monthly upon the receipt of the sales and usage reports provided by the mobile carriers. Revenue is reported on a net basis since the mobile carriers act as principal when providing services to the end-users.

Royalty income

Other than the one-time license fee, the Group also receives royalties for each end-user subscribed to the services. Royalty revenue is recognized when earned and collectability is reasonably assured, based upon the receipt of reports from mobile carriers.

Government grants	'
	m) Government grants

	Government grants are recognized where there is reasonable assurance that the grant will be received and all attaching conditions will be complied with. When the grant relates to an expense item, it is recognized as income over the period necessary to match the grant on a systematic basis to the costs that it is intended to compensate. Where the grant relates to an asset, it is recognized as deferred income and released to income in equal annual amounts over the expected useful life of the related asset.

Cost of revenues	'

	n) Cost of revenues

	Cost of revenues primarily includes cost of equipment and software purchased from third parties and labor costs.

Concentration risk	'
	o) Concentration risk

	Credit risk

	Financial instruments that potentially expose the Group to concentrations of credit risk consist primarily of cash and cash equivalents and accounts receivable. The Group places their cash and cash equivalents with financial institutions with high-credit ratings and quality.

	The Group conducts credit evaluations of customers and generally does not require collateral or other security from customers. The Group establishes an allowance for doubtful accounts primarily based upon the age of the receivables and factors relevant to determining the credit risk of specific customers. The amount of receivables ultimately not collected by the Group has generally been consistent with management's expectations and the allowance established for doubtful accounts.

	Major Customers

	The Group had sales to three and one customers that accounted for approximately 73.2% and 37.2% of revenues during the years ended December 31, 2013 and 2012, respectively. These customers accounted for approximately 60.8% and 27.3% of accounts receivable balance as of December 31, 2013 and 2012, respectively.

	Major Suppliers

	The Group had purchases from three and two vendors that accounted for approximately 83.5% and 51.9% of purchases during the years ended December 31, 2013 and 2012, respectively. These vendors accounted for approximately nil and 35.6% of accounts payable balance as of December 31, 2013 and 2012, respectively.

Research and development expenses	'
	p) Research and development expenses

	Research and development costs are incurred in the development of technologies in mobile value added service platform and mobile payment system, including significant improvements and refinements to existing products and services. The Group applies ASC985-20, Costs of Computer Software to Be Sold, Leased, or Marketed". In particular, nearly all of the research and development expenditure incurred since the Group's formation has been to establish the technological feasibility of the Group's software and techniques. As a result, all research and development costs are expensed as incurred.

Operating leases	'
	q) Operating leases

	Leases where substantially all the rewards and risks of ownership of assets remain with the lesser are accounted for as operating leases. Payments made under operating leases are charged to the consolidated statements of operations on a straight-line basis over the lease periods.

Taxation	'
	r) Taxation

	Income taxes

	The Group follows the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to reverse. The Group records a valuation allowance to offset deferred tax assets if, based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized in the income statement in the period that includes the enactment date.

	Value added taxes

	The Company's PRC subsidiaries and VIEs are subject to value-added tax ("VAT") on sales. For Trunkbow Technologies and Trunkbow Shandong, the VAT is calculated at a rate of 17% on revenues from sales of hardware and software as well as the installation and system integration services, which are deemed as mixed-sale of goods and thus subject to VAT. Trunkbow Shenzhen is a small scale tax payer and the VAT is calculated at a rate of 3% on revenues.

	Pursuant to the policies issued by Ministry of Finance, State Taxation Administration and General Administration of Customs for Encouraging Software Industry and Integrated Circuits Industry issued in 2000, an enterprise classified as a software enterprise" will be entitled to a rebate of its net VAT liability to the extent that it exceeds 3% of the actual VAT burden relating to self-developed software product sales.

	Business tax and surcharges

	The Company's PRC subsidiaries and VIEs are also subject to business tax at a rate of 5% on technical services revenues.

Uncertain tax positions	'
	s) Uncertain tax positions

	ASC 740-10-25 prescribes a more likely than not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. This Interpretation also provides guidance on recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods, and income tax disclosures. For the year ended December 31, 2013 and 2012, the Group did not have any interest and penalties associated with tax positions and the Group did not have any significant unrecognized uncertain tax positions.

	The Company's subsidiaries and VIEs are subject to taxation in PRC and other tax jurisdictions. There is no ongoing examination by taxing authorities at this time. Various tax years during the year ended December 31, 2013 and 2012 of the Company's subsidiaries and VIEs remain open in the relevant taxing jurisdictions.

Earnings per share	'
	t) Earnings per share

	Earnings per share is calculated in accordance with ASC 260, Earnings Per Share. Basic earnings per share is computed by dividing income attributable to holders of common stock by the weighted average number of common shares considered to be outstanding during the period. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. The dilutive effect of outstanding common stock warrants is reflected in the diluted earnings per share by application of the treasury stock method when the impact is dilutive.

Appropriated Retained Earnings	'
	u) Appropriated Retained Earnings

	The income from the Company's subsidiaries and VIEs is distributable to its owners after transfer to statutory reserves as required by relevant PRC laws and regulations and the Company's Articles of Association. As stipulated by the relevant laws and regulations in the PRC, the Company's PRC subsidiaries and VIEs are required to maintain a statutory surplus reserve fund which is non-distributable to shareholders. Appropriations to such reserve are 10% of net profit after taxation determined in accordance with generally accepted accounting principles of the PRC.

	The statutory surplus reserve fund is established for the purpose of offsetting accumulated losses, enlarging productions or increasing share capital. The appropriation may cease to apply if the balance of the fund is equal to 50% of the entity's registered capital.

Comprehensive income	'
	v) Comprehensive income

	Comprehensive income is defined as the change in equity of a company during a period from transactions and other events and circumstances excluding transactions resulting from investments from owners and distributions to owners. Accumulated other comprehensive income, as presented on the accompanying consolidated balance sheets are the cumulative foreign currency translation adjustments.

Commitments and contingencies	'
	w) Commitments and contingencies

	In the normal course of business, the Group is subject to loss contingencies, such as legal proceedings and claims arising out of its business, that cover a wide range of matters, including, among others, government investigations, product and environmental liability, and tax matters. In accordance with ASC 450-20, Accounting for Contingencies", the Group records accruals for such loss contingencies when it is probable that a liability has been incurred and the amount of loss can be reasonably estimated. Historically, the Group has not experienced any material service liability claims.

Recently enacted accounting standards	'
	x) Recently enacted accounting standards

	In February 2013, the FASB issued ASU 2013-02, "Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income". The ASU does not change the current requirements for reporting net income or other comprehensive income in financial statements. However, this ASU requires an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail about those amounts. The guidance is effective prospectively for reporting periods beginning after December 15, 2012 for public entities. The adoption of this standard is not expected to have a material impact on the Company's consolidated financial position or results of operations.

	Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company's consolidated financial position and results of operations upon adoption.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
Schedule of Exchange Rates	'

		December 31,
		2013		2012
	Year end RMB exchange rate		6.1122		6.3086
	Average RMB exchange rate		6.1943		6.3116

Schedule of Estimated Useful Lives	'

		Years
	Motor vehicles		8-Apr
	Furniture and office equipment		5
	Electronic equipment		3 - 5
	Telecommunication equipment		3 - 5
	Leasehold improvements		3

ACCOUNTS_RECEIVABLE_NET_Tables

ACCOUNTS RECEIVABLE, NET (Tables)	12 Months Ended
ACCOUNTS RECEIVABLE, NET (Tables)	Dec. 31, 2013
ACCOUNTS RECEIVABLE, NET [Abstract]	'
Schedule of Accounts Receivable	'

		December 31,		December 31,
		2013		2012

	Accounts receivable	$	47,760,280	$	51,240,651
	Less: Allowance for doubtful debts		9,169,644		5,000,000
		$	38,590,636	$	46,240,651

Schedule of Changes in Allowance for Doubtful Accounts	'

		December 31,		December 31,
		2013		2012

	Balance at beginning of the year	$	5,000,000	$	943,619
	Increase in allowances during the year		4,169,644		4,056,381
	Balance at the end of the year	$	9,169,644	$	5,000,000

ADVANCES_TO_SUPPLIERS_Tables

ADVANCES TO SUPPLIERS (Tables)	12 Months Ended
ADVANCES TO SUPPLIERS (Tables)	Dec. 31, 2013
ADVANCE TO SUPPLIERS [Abstract]	'
Schedule of Advances to Suppliers	'

		December 31,		December 31,
		2013		2012

	Advances to suppliers	$	25,190,112	$	15,015,009
	Less: Allowance for doubtful debts		621,240		2,536,221
		$	24,568,872	$	12,478,788

PREPAYMENTS_Tables

PREPAYMENTS (Tables)	12 Months Ended
PREPAYMENTS (Tables)	Dec. 31, 2013
PREPAYMENTS [Abstract]	'
Schedule of Prepayments	'

		December 31,		December 31,
		2013		2012

	Prepaid royalties	$	0	$	284,718
	Other prepaid expenses		450,411		211,654
		$	450,411	$	496,372

OTHER_CURRENT_ASSETS_NET_Table

OTHER CURRENT ASSETS, NET (Tables)	12 Months Ended
OTHER CURRENT ASSETS, NET (Tables)	Dec. 31, 2013
OTHER CURRENT ASSETS, NET [Abstract]	'
Schedule of Other Current Assets	'

		2013		2012

	Deposits	$	347,657	$	408,817
	Staff advances		30,766		594
	Advance to cloud APP agreement		386,522		2,800,117
	Advance to a medical cloud project		1,123,952		6,508,401
		$	1,888,897	$	9,717,929

	Less: Allowance for doubtful debts		386,522		0
		$	1,502,375	$	9,717,929

LOANS_TO_THIRD_PARTIES_Tables

LOANS TO THIRD PARTIES (Tables)	12 Months Ended
LOANS TO THIRD PARTIES (Tables)	Dec. 31, 2013
LOANS TO THIRD PARTIES [Abstract]	'
Schedule of Loans to Third Parties	'

		December 31,		December 31,
		2013		2012

	Loans to third parties	$	10,148,621	$	4,787,116

AMOUNT_DUE_FROM_TO_DIRECTORS_T

AMOUNT DUE FROM (TO) DIRECTORS (Tables)	12 Months Ended
AMOUNT DUE FROM (TO) DIRECTORS (Tables)	Dec. 31, 2013
AMOUNT DUE FROM (TO) DIRECTORS [Abstract]	'
Schedule of Amount Due from Directors	'

		December 31,		December 31,
		2013		2012

	Amount due from Directors	$	2,346,489	$	9,350

Schedule of Amount Due to Directors	'

		December 31,		December 31,
		2013		2012

	Amount due to Directors	$	129,570	$	106,141

INVENTORIES_Tables

INVENTORIES (Tables)	12 Months Ended
INVENTORIES (Tables)	Dec. 31, 2013
INVENTORIES [Abstract]	'
Schedule of Inventories	'

		December 31,		December 31,
		2013		2012

	Hardware
	-System integration hardware	$	4,853,656	$	378,638
	-Point of sale systems		69,497		1,653,158
	Project in progress		2,286,041		3,392,977
		$	7,209,194	$	5,424,773

ASSETS_HELD_FOR_SALE_Tables

ASSETS HELD FOR SALE (Tables)	12 Months Ended
ASSETS HELD FOR SALE (Tables)	Dec. 31, 2013
ASSETS HELD FOR SALE [Abstract]	'
Schedule of Assets Held for Sale	'

		December 31,		December 31,
		2013		2012

	Accounts receivable	$	676,628	$	655,563
	Property and equipment, net		7,646,945		7,408,879
		$	8,323,573	$	8,064,442

PROPERTY_AND_EQUIPMENT_NET_Tab

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
PROPERTY AND EQUIPMENT, NET (Tables)	Dec. 31, 2013
PROPERTY AND EQUIPMENT, NET [Abstract]	'
Schedule of Property and Equipment	'

		December 31,		December 31,
		2013		2012

	Motor vehicles	$	738,668	$	718,803
	Furniture and office equipment		130,959		124,863
	Electronic equipment		483,663		449,328
	Telecommunication equipment		8,761,121		2,990,737
	Leasehold improvement		63,012		61,050
			10,177,423		4,344,781
	Less: Accumulated depreciation		1,757,506		944,380

	Construction in progress		11,739,812		10,896,681
	Projects in progress		23,256,167		11,963,516
		$	43,415,896	$	26,260,598

LAND_USE_RIGHT_NET_Tables

LAND USE RIGHT, NET (Tables)	12 Months Ended
LAND USE RIGHT, NET (Tables)	Dec. 31, 2013
LAND USE RIGHT, NET [Abstract]	'
Schedule of Land Use Right	'
		December 31,		December 31,
		2013		2012

	Land use right	$	6,216,183	$	6,022,660
	Less: Accumulated amortization		321,688		191,019
		$	5,894,495	$	5,831,641

INTANGIBLE_ASSETS_NET_Tables

INTANGIBLE ASSETS, NET (Tables)	12 Months Ended
INTANGIBLE ASSETS, NET (Tables)	Dec. 31, 2013
INTANGIBLE ASSETS, NET [Abstract]	'
Schedule of Intangible Assets	'

		December 31,		December 31,
		2013		2012

	Software	$	1,246,761	$	3,242
	License		42,538		41,214
	Domain name		0		249,062
			1,289,299		293,518
	Less: Accumulated amortization		219,987		21,624
		$	1,069,312	$	271,894

LONGTERM_PREPAYMENT_Tables

LONG-TERM PREPAYMENT (Tables)	12 Months Ended
LONG-TERM PREPAYMENT (Tables)	Dec. 31, 2013
LONG-TERM PREPAYMENT [Abstract]	'
Schedule of Long-Term Prepayment	'

		December 31,		December 31,
		2013		2012

	Prepaid membership fee	$	201,237	$	223,856
	Other prepaid expenses		23,260		145,129
		$	224,497	$	368,985

ACCRUED_EXPENSES_AND_OTHER_CUR1

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	Dec. 31, 2013
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES [Abstract]	'
Schedule of Accrued Expenses and Other Current Liabilities	'

		December 31,		December 31,
		2013		2012

	Accrued payroll	$	499,922	$	334,654
	Advance from customers		3,612,127		252,988
	Loans from third parties		3,746,605		2,085,138
	Payables to staff		223,840		235,479
	Accrued expenses		850,474		540,399
	Professional fees payable		111,020		521,759
	Others		25,260		12,810
		$	9,069,248	$	3,983,227

SHORTTERM_LOANS_Tables

SHORT-TERM LOANS (Tables)	12 Months Ended
SHORT-TERM LOANS (Tables)	Dec. 31, 2013
SHORT-TERM LOANS [Abstract]	'
Schedule of Short-Term Loans	'

		December 31,		December 31,
		2013		2012

	Agriculture Bank of China	$	0	$	2,686,808
	China Merchants Bank		0		792,569
	China Everbright Bank		16,360,722		7,695,819
	China Construction Bank		2,454,108		0
	China Guangfa Bank		4,908,216		0
		$	23,723,046	$	11,175,196

TAXES_PAYABLE_Tables

TAXES PAYABLE (Tables)	12 Months Ended
TAXES PAYABLE (Tables)	Dec. 31, 2013
TAX PAYABLE [Abstract]	'
Schedule of Taxes Payable	'

		December 31,		December 31,
		2013		2012

	Value Added Tax Payable	$	2,360,657	$	2,629,583
	Income Tax Payable		4,160,731		3,835,663
	Others		265,280		392,732
		$	6,786,668	$	6,857,978

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2013
INCOME TAXES [Abstract]	'
Schedule of Income Tax Expense	'


		Years ended December 31,
		2013			2012

	Current income tax expense
	China	$	926,877		$	2,642,846
	Other jurisdiction		0			0
	Deferred income tax
	China		(248,229	)		(822,751	)
	Other jurisdiction		0			0
	Income tax expense	$	678,648		$	1,820,095

Schedule of Deferred Tax Asset	'

		December 31,			December 31,
		2013			2012

	Deferred tax assets	$	1,223,861		$	942,028

Schedule of Reconciliation of Income Taxes	'


		Years Ended December 31,
		2013			2012

	PRC statutory tax rate		25	%		25	%
	Accounting income before tax	$	6,868,876		$	18,938,320
	Computed expected income tax expenses		1,717,219			4,734,580
	Accumulated loss from subsidiaries and VIEs		120,474			141,258
	Non-deductible expenses		66,228			119,834
	Less: non taxable income		581,255			416,902
	Add: Prior year adjustment		0			(18,969	)
	Less: tax exemption		644,018			2,739,706
	Income tax expenses	$	678,648		$	1,820,095

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
STOCKHOLDERS' EQUITY (Tables)	Dec. 31, 2013
Warrants One [Member]	'
Class of Warrant or Right [Line Items]	'
Schedule of Fair Value Assumptions	'

	Expected volatility		73	%
	Expected dividends yield		0	%
	Time to maturity		5 years
	Risk-free interest rate per annum		2.218	%
	Fair value of underlying common shares (per share)	$	1.95

Warrants Two [Member]	'
Class of Warrant or Right [Line Items]	'
Schedule of Fair Value Assumptions	'

	Expected volatility		59.5	%
	Expected dividends yield		0	%
	Time to maturity		3 years
	Risk-free interest rate per annum		1.745	%
	Fair value of underlying common shares (per share)	$	4.85

Warrants Three [Member]	'
Class of Warrant or Right [Line Items]	'
Schedule of Fair Value Assumptions	'

	Expected volatility		59.5	%
	Expected dividends yield		0	%
	Time to maturity		5 years
	Risk-free interest rate per annum		2.294	%
	Fair value of underlying common shares (per share)	$	2.44

REVENUES_AND_COST_OF_REVENUES_

REVENUES AND COST OF REVENUES (Tables)	12 Months Ended
REVENUES AND COST OF REVENUES (Tables)	Dec. 31, 2013
REVENUES AND COST OF REVENUES [Abstract]	'
Schedule of Revenues and Cost of Revenues	'

		Years Ended December 31,
		2013		2012

	Gross Revenues
	System integration	$	3,272,377	$	5,896,575
	Software sales		13,898,334		25,043,872
	Maintenance service		372,187		505,944
	Shared revenue		2,678,567		4,013,906
			20,221,465		35,460,297
	Less:
	Business tax and surcharges		366,097		691,297
	Cost of Revenues
	Equipment costs		4,792,930		4,454,293
	Labor Costs		593,057		653,343
			5,385,987		5,107,636
	Gross profit	$	14,469,381	$	29,661,364

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	12 Months Ended
SEGMENT INFORMATION (Tables)	Dec. 31, 2013
SEGMENT INFORMATION [Abstract]	'
Schedule of Gross Revenues and Cost of Revenues	'

		Years Ended December 31,
		2013		2012

	MVAS Technology Platforms
	Gross Revenues	$	12,391,637	$	21,643,519
	Business tax and surcharges		223,282		431,377
	Cost of Revenues		1,585,646		3,469,481
		$	10,582,709	$	17,742,661
	Mobile Payment Solutions
	Gross Revenues	$	7,829,828	$	13,816,778
	Business tax and surcharges		142,815		259,920
	Cost of Revenues		3,800,341		1,638,155
		$	3,886,672	$	11,918,703

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2013
COMMITMENTS AND CONTINGENCIES [Abstract]	'
Schedule of Future Minimum Rental Payments	'

		Office Rental

	Year ending December 31, 2014	$	446,538
	Year ending December 31, 2015		185,624
	Total	$	632,162

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	12 Months Ended
EARNINGS PER SHARE (Tables)	Dec. 31, 2013
EARNINGS PER SHARE [Abstract]	'
Schedule of Net (Loss) Income per Share	'

		Years Ended December 31,
		2013		2012

	Numerator:
	Net income	$	3,387,261	$	12,681,029
	Denominator:
	Weighted average number of common shares outstanding - Basic		36,807,075		36,807,075
	Effect of dilutive securities - Warrant		0		5,128
	Weighted average number of common shares outstanding - Diluted		36,807,075		36,812,203
	Earnings per share
	-Basic	$	0.09	$	0.34
	-Diluted	$	0.09	$	0.34

VARIABLE_INTEREST_ENTITIES_Tab

VARIABLE INTEREST ENTITIES (Tables)	12 Months Ended
VARIABLE INTEREST ENTITIES (Tables)	Dec. 31, 2013
VARIABLE INTEREST ENTITIES [Abstract]	'
Schedule of Consolidated Variable Interest Entities	'

		December 31,		December 31,
		2013		2012

	Assets:
	Cash and cash equivalents	$	40,655	$	69,558
	Accounts receivable		2,584,495		2,606,362
	Other current assets		4,967,828		60,357
	Inventories		207,168		362,478
	Due from directors		4,292		2,257
	Property and equipment, net		121,988		159,701
	Long-term prepayment		0		1,664
	Total Assets	$	7,926,426	$	3,262,377

	Liabilities:
	Accounts payable	$	385,507	$	541,630
	Accrued expenses and other current liabilities		1,718,884		1,473,539
	Short-term loans		4,908,216		0
	Due to directors		152,088		146,883
	Taxes payable		1,789,505		1,699,564
	Total Liabilities	$	8,954,200	$	3,861,616

ORGANIZATION_AND_PRINCIPAL_ACT1

ORGANIZATION AND PRINCIPAL ACTIVITIES (Details) (USD $)	1 Months Ended
ORGANIZATION AND PRINCIPAL ACTIVITIES (Details) (USD $)	Feb. 28, 2010	Dec. 31, 2013	Dec. 31, 2012
ORGANIZATION AND PRINCIPAL ACTIVITIES [Abstract]	'	'	'
Common Stock, shares issued	19,562,888	36,807,075	36,807,075
Related Party Transaction [Line Items]	'	'	'
Ownership percentage	100.00%	'	'
Issuance of common stock under stock purchase agreement, shares	8,447,575	'	'
Issuance of common stock warrants under stock purchase agreement, shares	1,689,515	'	'
Aggregate gross proceeds from issuance of common stock and warrants	$16,895,150	'	'
Number of warrants exercised	2,774,500	'	'
Number of warrants exercised, value	$5,500,000	'	'
Number of shares called by warrants	554,900	'	'
Existing Shareholders [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Ownership percentage	60.25%	'	'
Purchasers Of Common Stock [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Ownership percentage	26.01%	'	'
VeriFone Inc. [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Ownership percentage	7.70%	'	'
Holders of BP5 Warrants [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Ownership percentage	8.54%	'	'
Pre-existing Shareholders of BP5 [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Ownership percentage	5.20%	'	'

LIQUIDITY_AND_FINANCIAL_CONDIT1

LIQUIDITY AND FINANCIAL CONDITION (Details) (USD $)	12 Months Ended
LIQUIDITY AND FINANCIAL CONDITION (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Liquidity and Financial Condition [Line Items]	'	'
Cash flows used in operations	($939,231)	$1,636,225
Working capital	54,140,000	'
Construction payments	50,400,000	'
Minimum [Member]	'	'
Liquidity and Financial Condition [Line Items]	'	'
Amount of required capital expenditures	83,900,000	'
Amount of required capital expenditures to be paid within one year	40,000,000	'
Maximum [Member]	'	'
Liquidity and Financial Condition [Line Items]	'	'
Amount of required capital expenditures	90,900,000	'
Amount of required capital expenditures to be paid within one year	$60,000,000	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Land use right, net	'	'
Land use rights, amortization period	'50 years	'
Concentration risk	'	'
Number of major customers accounting for revenues	3	1
Percentage of revenues accounted by customers	73.20%	37.20%
Percentage of accounts receivable, first set of customers	60.80%	27.30%
Number of vendors	3	2
Percentage of purchases by major suppliers	83.50%	51.90%
Percentage of accounts payable owed to major suppliers, first set	0.00%	35.60%
Taxation	'	'
Business tax and related surcharges percentage	5.00%	'
Percentage of VAT tax burden threshhold	3.00%	'
Appropriated Retained Earnings	'	'
Percent of after tax profit as reserve	10.00%	'
Maximum percentage of registered capital	50.00%	'
Sales Revenue, Goods, Net [Member]	'	'
Taxation	'	'
VAT tax on revenues	17.00%	'
Sales Revenue, Services, Net [Member]	'	'
Taxation	'	'
VAT tax on revenues	3.00%	'
Mobile Carriers [Member] \| Minimum [Member]	'	'
Revenue recognition	'	'
Contract agreement term	'3 years	'
Percentage of revenue shared, fees billed to end-users	10.00%	'
Mobile Carriers [Member] \| Maximum [Member]	'	'
Revenue recognition	'	'
Contract agreement term	'5 years	'
Percentage of revenue shared, fees billed to end-users	60.00%	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Exchange Rates) (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'	'
RMB exchange rate	6.1122	6.3086
Average RMB exchange rate	6.1943	6.3116

SUMMARY_OF_SIGNIFICANT_ACCOUNT5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Estimated Useful Lives) (Details)	12 Months Ended
	Dec. 31, 2013
Motor vehicles [Member] \| Minimum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property and equipment, estimated useful lives	'4 years
Motor vehicles [Member] \| Maximum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property and equipment, estimated useful lives	'8 years
Furniture and office equipment [Member]	'
Property, Plant and Equipment [Line Items]	'
Property and equipment, estimated useful lives	'5 years
Electronic equipment [Member] \| Minimum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property and equipment, estimated useful lives	'3 years
Electronic equipment [Member] \| Maximum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property and equipment, estimated useful lives	'5 years
Telecommunication equipment [Member] \| Minimum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property and equipment, estimated useful lives	'3 years
Telecommunication equipment [Member] \| Maximum [Member]	'
Property, Plant and Equipment [Line Items]	'
Property and equipment, estimated useful lives	'5 years
Leasehold improvement [Member]	'
Property, Plant and Equipment [Line Items]	'
Property and equipment, estimated useful lives	'3 years

ACCOUNTS_RECEIVABLE_NET_Schedu

ACCOUNTS RECEIVABLE, NET (Schedule of Accounts Receivable) (Details) (USD $)	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
ACCOUNTS RECEIVABLE, NET [Abstract]	'		'		'
Accounts receivable	$47,760,280		$51,240,651		'
Less: Allowance for doubtful debts	9,169,644		5,000,000		943,619
Accounts receivable, net	$38,590,636	[1]	$46,240,651	[1]	'

[1]	The assets of the VIEs can be used only to settle the obligations of the VIEs. Conversely, liabilities recognized as of consolidating VIEs do not represent additional claims on the Company's assets. (Note 27).

ACCOUNTS_RECEIVABLE_NET_Narrat

ACCOUNTS RECEIVABLE, NET (Narrative) (Details) (USD $)	9 Months Ended
ACCOUNTS RECEIVABLE, NET (Narrative) (Details) (USD $)	Sep. 22, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
ACCOUNTS RECEIVABLE, NET [Abstract]	'	'	'	'
Allowance for doubtful accounts receivable	'	$9,169,644	$5,000,000	$943,619
Proceeds from collection of trade receivables	18,034,000	'	'	'
Accounts receivable pledged	'	$20,521,935	'	'

ACCOUNTS_RECEIVABLE_NET_Schedu1

ACCOUNTS RECEIVABLE, NET (Schedule of Changes in Allowance for Doubtful Accounts) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
ACCOUNTS RECEIVABLE, NET [Abstract]	'	'
Balance at beginning of the year	$5,000,000	$943,619
Increase in allowances during the year	4,169,644	4,056,381
Balance at the end of the year	$9,169,644	$5,000,000

ADVANCE_TO_SUPPLIERS_Details

ADVANCE TO SUPPLIERS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
ADVANCE TO SUPPLIERS [Abstract]	'	'
Advances to suppliers	$25,190,112	$15,015,009
Less: Allowance for doubtful debts	621,240	2,536,221
Advances to suppliers, net	$24,568,872	$12,478,788

PREPAYMENTS_Details

PREPAYMENTS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
PREPAYMENTS [Abstract]	'	'
Prepaid royalties	$0	$284,718
Other prepaid expenses	450,411	211,654
Prepayment	$450,411	$496,372

OTHER_CURRENT_ASSETS_NET_Sched

OTHER CURRENT ASSETS, NET (Schedule of Other Current Assets) (Details) (USD $)	Dec. 31, 2013		Dec. 31, 2012
OTHER CURRENT ASSETS, NET [Abstract]	'		'
Deposits	$347,657		$408,817
Staff advances	30,766		594
Advance to cloud APP agreement	386,522		2,800,117
Advance to a medical cloud project	1,123,952		6,508,401
Other current assets, gross	1,888,897		9,717,929
Less: Allowance for doubtful accounts	386,522		0
Other current assets	$1,502,375	[1]	$9,717,929	[1]

[1]	The assets of the VIEs can be used only to settle the obligations of the VIEs. Conversely, liabilities recognized as of consolidating VIEs do not represent additional claims on the Company's assets. (Note 27).

OTHER_CURRENT_ASSETS_NET_Narra

OTHER CURRENT ASSETS, NET (Narrative) (Details) (USD $)	6 Months Ended
OTHER CURRENT ASSETS, NET (Narrative) (Details) (USD $)	Jul. 07, 2014
Other Assets Current [Line Items]	'
Principal collected	$5,380,000

LOANS_TO_THIRD_PARTIES_Details

LOANS TO THIRD PARTIES (Details) (USD $)

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

Sep. 19, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Sep. 19, 2014

Dec. 31, 2013

Minimum [Member]

Maximum [Member]

Network Project [Member]

Purchase Of Hardware And Software [Member]

Interest Free Loan To Third Party [Member]

Minimum [Member]

Maximum [Member]

Other Assets Current [Line Items]

Loans to third parties

$2,450,000

$3,490,000

$7,700,000

Loans to third party

10,148,621

4,787,116

Revenue recognized

1,006,739

Interest income recognized

224,328

Monthly function fee percentage of total principal

3.00%

Loan term

'1 month

'6 months

'3 months

'1 year

Loans to third parties, amount collected

$2,450,000

$5,800,000

AMOUNT_DUE_FROM_TO_DIRECTORS_D

AMOUNT DUE FROM (TO) DIRECTORS (Details) (USD $)	9 Months Ended
AMOUNT DUE FROM (TO) DIRECTORS (Details) (USD $)	Sep. 22, 2014	Dec. 31, 2013		Dec. 31, 2012
AMOUNT DUE FROM (TO) DIRECTORS [Abstract]	'	'		'
Amount due from directors	'	$2,346,489	[1]	$9,350	[1]
Amount due to directors	'	129,570	[1]	106,141	[1]
Amount repaid by directors	$2,346,489	'		'

[1]	The assets of the VIEs can be used only to settle the obligations of the VIEs. Conversely, liabilities recognized as of consolidating VIEs do not represent additional claims on the Company's assets. (Note 27).

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Dec. 31, 2013		Dec. 31, 2012
Inventory [Line Items]	'		'
Inventories	$7,209,194	[1]	$5,424,773	[1]
System Integration Hardware [Member]	'		'
Inventory [Line Items]	'		'
Inventories	4,853,656		378,638
Point Of Sale Systems [Member]	'		'
Inventory [Line Items]	'		'
Inventories	69,497		1,653,158
Projects In Progress [Member]	'		'
Inventory [Line Items]	'		'
Inventories	$2,286,041		$3,392,977

[1]	The assets of the VIEs can be used only to settle the obligations of the VIEs. Conversely, liabilities recognized as of consolidating VIEs do not represent additional claims on the Company's assets. (Note 27).

ASSETS_HELD_FOR_SALE_Details

ASSETS HELD FOR SALE (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013
	USD ($)	USD ($)	Third Party One [Member]	Third Party One [Member]	Third Party Two [Member]	Third Party Two [Member]
			USD ($)	CNY	USD ($)	CNY
ASSETS HELD FOR SALE [Abstract]	'	'	'	'	'	'
Accounts receivable	$676,628	$655,563	'	'	'	'
Property and equipment, net	7,646,945	7,408,879	'	'	'	'
Total assets held for sale	8,323,573	8,064,442	'	'	'	'
Advance on purchase price	2,900,000	'	'	'	'	'
Statement [Line Items]	'	'	'	'	'	'
Expected purchase price	'	'	$4,150,000	25,400,000	$4,300,000	26,300,000

PROPERTY_AND_EQUIPMENT_NET_Det

PROPERTY AND EQUIPMENT, NET (Details) (USD $)	12 Months Ended
PROPERTY AND EQUIPMENT, NET (Details) (USD $)	Dec. 31, 2013		Dec. 31, 2012
Property, Plant and Equipment [Line Items]	'		'
Property and equipment, gross	$10,177,423		$4,344,781
Less: Accumulated depreciation	1,757,506		944,380
Construction in progress	11,739,812		10,896,681
Projects in progress	23,256,167		11,963,516
Property and equipment, net	43,415,896	[1]	26,260,598	[1]
Depreciation expenses	772,218		555,085
Minimum [Member]	'		'
Property, Plant and Equipment [Line Items]	'		'
Projects in progress, shared revenue period	'5 years		'
Maximum [Member]	'		'
Property, Plant and Equipment [Line Items]	'		'
Projects in progress, shared revenue period	'10 years		'
Motor vehicles [Member]	'		'
Property, Plant and Equipment [Line Items]	'		'
Property and equipment, gross	738,668		718,803
Furniture and office equipment [Member]	'		'
Property, Plant and Equipment [Line Items]	'		'
Property and equipment, gross	130,959		124,863
Electronic equipment [Member]	'		'
Property, Plant and Equipment [Line Items]	'		'
Property and equipment, gross	483,663		449,328
Telecommunication equipment [Member]	'		'
Property, Plant and Equipment [Line Items]	'		'
Property and equipment, gross	8,761,121		2,990,737
Leasehold improvement [Member]	'		'
Property, Plant and Equipment [Line Items]	'		'
Property and equipment, gross	$63,012		$61,050

[1]	The assets of the VIEs can be used only to settle the obligations of the VIEs. Conversely, liabilities recognized as of consolidating VIEs do not represent additional claims on the Company's assets. (Note 27).

LAND_USE_RIGHT_NET_Schedule_of

LAND USE RIGHT, NET (Schedule of Land Use Rights) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
LAND USE RIGHT, NET [Abstract]	'	'
Land use right	$6,216,183	$6,022,660
Less: Accumulated amortization	321,688	191,019
Land use right, net	$5,894,495	$5,831,641

LAND_USE_RIGHT_NET_Narrative_D

LAND USE RIGHT, NET (Narrative) (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 27, 2012	Dec. 27, 2012
	USD ($)	USD ($)	CNY	China Everbright Bank [Member]	China Everbright Bank [Member]	China Everbright Bank [Member]
				USD ($)	USD ($)	CNY
LAND USE RIGHT, NET [Abstract]	'	'	'	'	'	'
Amortization expense	$122,881	$120,597	'	'	'	'
Estimated amortization expense, year one	122,881	'	761,160	'	'	'
Estimated amortization expense, year two	122,881	'	761,160	'	'	'
Estimated amortization expense, year three	122,881	'	761,160	'	'	'
Estimated amortization expense, year four	122,881	'	761,160	'	'	'
Estimated amortization expense, year five	122,881	'	761,160	'	'	'
Short-term Debt [Line Items]	'	'	'	'	'	'
Total loan facility	'	'	'	$16,350,000	$15,851,377	100,000,000

INTANGIBLE_ASSETS_NET_Details

INTANGIBLE ASSETS, NET (Details) (USD $)	12 Months Ended
INTANGIBLE ASSETS, NET (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]	'	'
Finite lived intangible assets, gross	$1,289,299	$293,518
Less: Accumulated amortization	219,987	21,624
Finite lived intangible assets, net	1,069,312	271,894
Amortization expense	195,049	11,389
Software [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Finite lived intangible assets, gross	1,246,761	3,242
License [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Finite lived intangible assets, gross	42,538	41,214
Domain name [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Finite lived intangible assets, gross	$0	$249,062

LONGTERM_PREPAYMENT_Details

LONG-TERM PREPAYMENT (Details) (USD $)	Dec. 31, 2013		Dec. 31, 2012
Long-term prepayment	$224,497	[1]	$368,985	[1]
Prepaid Membership Fee [Member]	'		'
Long-term prepayment	201,237		223,856
Other Prepaid Expenses [Member]	'		'
Long-term prepayment	$23,260		$145,129

[1]	The assets of the VIEs can be used only to settle the obligations of the VIEs. Conversely, liabilities recognized as of consolidating VIEs do not represent additional claims on the Company's assets. (Note 27).

ACCRUED_EXPENSES_AND_OTHER_CUR2

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) (USD $)	12 Months Ended
	Dec. 31, 2013		Dec. 31, 2012
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES [Abstract]	'		'
Accrued payroll	$499,922		$334,654
Advance from customers	3,612,127		252,988
Loans from third parties	3,746,605		2,085,138
Payables to staff	223,840		235,479
Accrued expenses	850,474		540,399
Professional fees payable	111,020		521,759
Others	25,260		12,810
Accrued expenses and other current liabilities	9,069,248	[1]	3,983,227	[1]
Advance on purchase price	$2,900,000		'
Minimum [Member]	'		'
Short-term Debt [Line Items]	'		'
Loan term	'1 month		'
Maximum [Member]	'		'
Short-term Debt [Line Items]	'		'
Loan term	'6 months		'

[1]	The assets of the VIEs can be used only to settle the obligations of the VIEs. Conversely, liabilities recognized as of consolidating VIEs do not represent additional claims on the Company's assets. (Note 27).

SHORTTERM_LOANS_Schedule_of_Sh

SHORT-TERM LOANS (Schedule of Short-Term Loans) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Short-term Debt [Line Items]	'	'
Short-term loans	$23,723,046	$11,175,196
Agriculture Bank Of China [Member]	'	'
Short-term Debt [Line Items]	'	'
Short-term loans	0	2,686,808
China Merchants Bank [Member]	'	'
Short-term Debt [Line Items]	'	'
Short-term loans	0	792,569
China Everbright Bank [Member]	'	'
Short-term Debt [Line Items]	'	'
Short-term loans	16,360,722	7,695,819
China Construction Bank [Member]	'	'
Short-term Debt [Line Items]	'	'
Short-term loans	2,454,108	0
China Guangfa Bank [Member]	'	'
Short-term Debt [Line Items]	'	'
Short-term loans	$4,908,216	$0

SHORTTERM_LOANS_Narrative_Deta

SHORT-TERM LOANS (Narrative) (Details)

12 Months Ended

1 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Mar. 20, 2013

Mar. 03, 2013

Dec. 31, 2013

Dec. 31, 2012

Jan. 12, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 27, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

USD ($)

Agriculture Bank Of China [Member]

China Merchants Bank [Member]

China Everbright Bank [Member]

China Construction Bank [Member]

China Guangfa Bank [Member]

USD ($)

CNY

Mr. Qiang Li [Member]

Short Term Loan One [Member]

Short Term Loan Two [Member]

Short Term Loan Three [Member]

Short Term Loan Four [Member]

Short Term Loan Five [Member]

USD ($)

CNY

USD ($)

CNY

Accounts Receivable [Member]

Sales [Member]

USD ($)

CNY

USD ($)

CNY

Short-term Debt [Line Items]

Total loan facility

$16,350,000

$15,851,377

100,000,000

$2,454,108

15,000,000

$4,908,216

30,000,000

Repayment of bank loans

19,687,455

14,227,771

1,101,670

1,585,138

792,569

Annual interest rate

7.20%

7.86%

Short-term loans

23,723,046

11,175,196

2,686,808

792,569

16,360,722

7,695,819

3,612,446

3,579,726

1,295,769

4,927,849

2,944,930

2,454,108

4,908,216

Short term loan, due date

10-Apr-14

12-Apr-14

14-Apr-14

23-Jun-14

26-Jun-14

28-Sep-14

24-Dec-14

Short-term loan, interest expense

28,856

321,572

2,448

27,234

1,152,900

10,865

38,100

6,585

Short-term loan, secured amount

$20,522,000

125,434,169

$7,835,682

48,430,000

Interest rate, percentage over PBOC benchmark rate

30.00%

15.00%

TAXES_PAYABLE_Details

TAXES PAYABLE (Details) (USD $)	Dec. 31, 2013		Dec. 31, 2012
TAX PAYABLE [Abstract]	'		'
Value Added Tax Payable	$2,360,657		$2,629,583
Income Tax Payable	4,160,731		3,835,663
Others	265,280		392,732
Taxes payable	$6,786,668	[1]	$6,857,978	[1]

[1]	The assets of the VIEs can be used only to settle the obligations of the VIEs. Conversely, liabilities recognized as of consolidating VIEs do not represent additional claims on the Company's assets. (Note 27).

INCOME_TAXES_Narrative_Details

INCOME TAXES (Narrative) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Income Tax Contingency [Line Items]	'	'
Allowance for doubtful accounts	$9,790,884	$7,536,221

INCOME_TAXES_Schedule_of_Incom

INCOME TAXES (Schedule of Income Tax Expense) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Current income tax expense	'	'
China	$926,877	$2,642,846
Other jurisdiction	0	0
Deferred income tax	'	'
China	-248,229	-822,751
Other jurisdiction	0	0
Income tax expense	$678,648	$1,820,095

INCOME_TAXES_Schedule_of_Defer

INCOME TAXES (Schedule of Deferred Tax Asset) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
INCOME TAXES [Abstract]	'	'
Deferred tax asset	$1,223,861	$942,028

INCOME_TAXES_Schedule_of_Recon

INCOME TAXES (Schedule of Reconciliation of Income Taxes) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
INCOME TAXES [Abstract]	'	'
PRC statutory tax rate	25.00%	25.00%
Accounting income before tax	$6,868,876	$18,938,320
Computed expected income tax expenses	1,717,219	4,734,580
Accumulated loss from subsidiaries and VIEs	120,474	141,258
Non-deductible expenses	66,228	119,834
Less: non taxable income	581,255	416,902
Add: Prior year adjustment	0	-18,969
Less: tax exemption	644,018	2,739,706
Income tax expense	$678,648	$1,820,095

STOCKHOLDERS_EQUITY_Narrative_

STOCKHOLDERS' EQUITY (Narrative) (Details) (USD $)

1 Months Ended

Feb. 03, 2011

Feb. 28, 2010

Dec. 31, 2013

Dec. 31, 2012

Nov. 08, 2012

Feb. 10, 2010

Dec. 31, 2013

Dec. 31, 2012

Feb. 08, 2011

Dec. 31, 2013

Dec. 31, 2012

Jul. 11, 2011

Dec. 31, 2013

Dec. 31, 2012

February 2010 Offering [Member]

Roth Capital Partners [Member]

China High Growth Capital [Member]

STOCKHOLDERS' EQUITY [Abstract]

Preferred Stock, shares authorized

10,000,000

Preferred Stock, par value

$0.00

Number of shares issued under exchange agreement

19,562,888

36,807,075

Issuance of common stock under stock purchase agreement, shares

8,447,575

Issuance of common stock warrants under stock purchase agreement, shares

1,689,515

Aggregate gross proceeds from issuance of common stock and warrants

$16,895,150

Number of warrants exercised, value

5,500,000

Initial public offering, shares

4,000,000

Initial public offering, price per share

$1.46

Net proceeds from initial public offering

18,109,988

Underwriting commission

1,400,000

Legal and professional fees

490,012

Share-based Goods and Nonemployee Services Transaction [Line Items]

Number of shares called by warrants

554,900

2,805,519

200,000

250,000

Exercise price of warrant issued

Warrant term

'5 years

'3 years

'5 years

Fair value of warrant per share

$1.18

$1.68

$1.40

Warrants issued, expense recognized

$336,000

$350,000

Number of warrants exercised

2,774,500

305,000

STOCKHOLDERS_EQUITY_Schedule_o

STOCKHOLDERS' EQUITY (Schedule of Fair Value Assumptions) (Details)	1 Months Ended
	Jul. 11, 2011	Feb. 08, 2011	Feb. 10, 2010
STOCKHOLDERS' EQUITY [Abstract]	'	'	'
Expected volatility	59.50%	59.50%	73.00%
Expected dividends yield	0.00%	0.00%	0.00%
Time to maturity	'5 years	'3 years	'5 years
Risk-free interest rate per annum	2.29%	1.75%	2.22%
Fair value of underlying common shares (per share)	2.44	4.85	1.95

REVENUES_AND_COST_OF_REVENUES_1

REVENUES AND COST OF REVENUES (Details) (USD $)	12 Months Ended
REVENUES AND COST OF REVENUES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Gross Revenues	'	'
System integration	$3,272,377	$5,896,575
Software sales	13,898,334	25,043,872
Maintenance service	372,187	505,944
Shared revenue	2,678,567	4,013,906
Gross Revenues	20,221,465	35,460,297
Less: Business tax and surcharges	366,097	691,297
Cost of Revenues	'	'
Equipment costs	4,792,930	4,454,293
Labor costs	593,057	653,343
Cost of Revenues	5,385,987	5,107,636
Gross Profit	$14,469,381	$29,661,364

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	12 Months Ended
SEGMENT INFORMATION (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Segment Reporting Information [Line Items]	'	'
Gross Revenues	$20,221,465	$35,460,297
Business tax and surcharges	366,097	691,297
Cost of Revenues	5,385,987	5,107,636
Gross profit	14,469,381	29,661,364
MVAS Technology Platforms [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Gross Revenues	12,391,637	21,643,519
Business tax and surcharges	223,282	431,377
Cost of Revenues	1,585,646	3,469,481
Gross profit	10,582,709	17,742,661
Mobile Payment Solutions [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Gross Revenues	7,829,828	13,816,778
Business tax and surcharges	142,815	259,920
Cost of Revenues	3,800,341	1,638,155
Gross profit	$3,886,672	$11,918,703

EMPLOYEE_DEFINED_CONTRIBUTION_1

EMPLOYEE DEFINED CONTRIBUTION PLAN (Details) (USD $)	12 Months Ended
EMPLOYEE DEFINED CONTRIBUTION PLAN (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
EMPLOYEE DEFINED CONTRIBUTION PLAN [Abstract]	'	'
Defined contribution plan, expenses	$559,330	$729,031

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Schedule of Future Minimum Rental Payments) (Details) (USD $)	Dec. 31, 2013
COMMITMENTS AND CONTINGENCIES [Abstract]	'
Year ending December 31, 2014	$446,538
Year ending December 31, 2015	185,624
Total	$632,162

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Narrative) (Details)

12 Months Ended

Dec. 31, 2013

Nov. 08, 2012

Feb. 03, 2011

Dec. 31, 2013

Dec. 31, 2011

Dec. 31, 2013

USD ($)

Minimum [Member]

Maximum [Member]

Research And Development Center [Member]

Guangzhou Data Center [Member]

Shanghai Data Center [Member]

Huzhou Data Center [Member]

Land Use Right [Member]

USD ($)

CNY

Minimum [Member]

Maximum [Member]

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

Purchase Commitment, Excluding Long-term Commitment [Line Items]

Construction budget

$83,900,000

$90,900,000

$23,000,000

$30,000,000

$11,300,000

72,000,000

$28,000,000

180,000,000

$21,000,000

130,000,000

Construction payments

$50,400,000

$10,470,000

66,050,000

$5,700,000

$14,000,000

$19,600,000

$11,739,812

Price per share issued

$1.46

EARNINGS_PER_SHARE_Schedule_of

EARNINGS PER SHARE (Schedule of Net (Loss) Income Per Share) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Numerator:	'	'
Net income	$3,387,261	$12,681,029
Denominator:	'	'
Weighted average number of common shares outstanding - Basic	36,807,075	36,807,075
Effect of dilutive securities - Warrant	0	5,128
Weighted average number of common shares outstanding - Diluted	36,807,075	36,812,203
Earnings per share	'	'
-Basic	$0.09	$0.34
-Diluted	$0.09	$0.34

EARNINGS_PER_SHARE_Narrative_D

EARNINGS PER SHARE (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Feb. 08, 2011	Dec. 31, 2013	Dec. 31, 2012	Jul. 11, 2011	Dec. 31, 2013	Dec. 31, 2012	Feb. 10, 2010
	Dec. 31, 2013	Dec. 31, 2012	Roth Capital Partners [Member]	Roth Capital Partners [Member]	Roth Capital Partners [Member]	China High Growth Capital [Member]	China High Growth Capital [Member]	China High Growth Capital [Member]	February 2010 Offering [Member]	February 2010 Offering [Member]	February 2010 Offering [Member]
Share-based Goods and Nonemployee Services Transaction [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Exercise price of warrant issued	'	'	$6	$6	$6	$2	$2	$2	$2	$2	$2
Warrant, average stock price per share	$1.09	$1.40	'	'	'	'	'	'	'	'	'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (Mr. Qiang Li [Member], USD $)	12 Months Ended
	Dec. 31, 2013
Mr. Qiang Li [Member]	'
Related Party Transaction [Line Items]	'
Monthly rental fee	$12,000
Number of vehicles leased	4
Deposit held	36,000
Rental expense	$144,000

VARIABLE_INTEREST_ENTITIES_Nar

VARIABLE INTEREST ENTITIES (Narrative) (Details)	12 Months Ended			12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
	USD ($)	USD ($)	CNY	Variable Interest Entity [Member]	Variable Interest Entity [Member]
				USD ($)	USD ($)
VARIABLE INTEREST ENTITIES [Abstract]	'	'	'	'	'
Service fee as a percentage of operating income	'	'	100.00%	'	'
Equity purchase price of PRC operating subsidiary	'	'	10	'	'
Percent of after tax profit as reserve unless such reserves have reached at least 50% of its registered capital	'	'	10.00%	'	'
Withholding income tax on dividends generated	'	'	10.00%	'	'
Variable Interest Entity [Line Items]	'	'	'	'	'
Revenues	$20,221,465	$35,460,297	'	$1,497,924	$591,430
Cost of revenues	5,385,987	5,107,636	'	984,210	437,367
Operating expenses	11,555,822	16,554,045	'	911,727	743,293
Net income (loss)	$3,387,261	$12,681,029	'	($403,858)	($595,458)

VARIABLE_INTEREST_ENTITIES_Sch

VARIABLE INTEREST ENTITIES (Schedule of Consolidated Variable Interest Entities) (Details) (USD $)	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Assets:	'		'		'
Cash and cash equivalents	$226,559	[1]	$783,074	[1]	$6,139,589
Accounts receivable, net	38,590,636	[1]	46,240,651	[1]	'
Other current assets	1,502,375	[1]	9,717,929	[1]	'
Inventories	7,209,194	[1]	5,424,773	[1]	'
Due from directors	2,346,489	[1]	9,350	[1]	'
Property and equipment, net	43,415,896	[1]	26,260,598	[1]	'
Long-term prepayment	224,497	[1]	368,985	[1]	'
TOTAL ASSETS	145,194,791		121,677,641		'
Liabilities:	'		'		'
Accounts payable	2,059,046	[1]	2,655,395	[1]	'
Accrued expenses and other current liabilities	9,069,248	[1]	3,983,227	[1]	'
Short-term loans	23,723,046		11,175,196		'
Due to directors	129,570	[1]	106,141	[1]	'
Taxes payable	6,786,668	[1]	6,857,978	[1]	'
Total liabilities	43,321,847		26,283,818		'
Variable Interest Entity [Member]	'		'		'
Assets:	'		'		'
Cash and cash equivalents	40,655		69,558		'
Accounts receivable, net	2,584,495		2,606,362		'
Other current assets	4,967,828		60,357		'
Inventories	207,168		362,478		'
Due from directors	4,292		2,257		'
Property and equipment, net	121,988		159,701		'
Long-term prepayment	0		1,664		'
TOTAL ASSETS	7,926,426		3,262,377		'
Liabilities:	'		'		'
Accounts payable	385,507		541,630		'
Accrued expenses and other current liabilities	1,718,884		1,473,539		'
Short-term loans	4,908,216		0		'
Due to directors	152,088		146,883		'
Taxes payable	1,789,505		1,699,564		'
Total liabilities	$8,954,200		$3,861,616		'

[1]	The assets of the VIEs can be used only to settle the obligations of the VIEs. Conversely, liabilities recognized as of consolidating VIEs do not represent additional claims on the Company's assets. (Note 27).

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details)

6 Months Ended

12 Months Ended

9 Months Ended

Jul. 07, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Sep. 30, 2014

Jun. 03, 2014

Apr. 14, 2014

Sep. 15, 2014

Jun. 20, 2014

Apr. 11, 2014

Sep. 15, 2014

Sep. 30, 2014

Sep. 15, 2014

Sep. 30, 2014

Sep. 15, 2014

Sep. 30, 2014

Sep. 15, 2014

Sep. 30, 2014

Sep. 15, 2014

USD ($)

China Everbright Bank [Member]

Subsequent Event [Member]

USD ($)

Accounts Receivable [Member]

Short Term Loan One [Member]

Short Term Loan Two [Member]

Short Term Loan Three [Member]

Short Term Loan Four [Member]

USD ($)

CNY

China Everbright Bank [Member]

Mr. Qiang Li [Member]

USD ($)

CNY

USD ($)

CNY

Accounts Receivable [Member]

Short Term Loan One [Member]

Short Term Loan Two [Member]

Short Term Loan Three [Member]

Short Term Loan Four [Member]

USD ($)

CNY

USD ($)

CNY

USD ($)

Subsequent Event [Line Items]

Short-term loans

$23,723,046

$11,175,196

$16,360,722

$7,695,819

$3,612,446

$3,579,726

$1,295,769

$4,927,849

$7,873,000

48,120,000

$8,488,000

51,880,000

$3,403,000

$5,085,000

$4,342,000

$3,531,000

Short term loan, due date

10-Apr-14

12-Apr-14

14-Apr-14

23-Jun-14

27-Mar-15

4-Apr-15

13-Jun-15

14-Jun-15

Annual interest rate

7.00%

Short-term loan, secured amount

20,522,000

125,434,169

20,620,000

126,053,020

Merger agreement, percentage of shares

81.70%

Merger agreement, percentage of shares excluding executive shares

67.50%

Expected purchase price

4,300,000

26,300,000

Principal collected

$5,380,000

$4,300,000