AF OCEAN INVESTMENT MANAGEMENT (AFAN) 10-K 31 Mar 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Mar. 24, 2015	Jun. 30, 2014
Document And Entity Information [Abstract]
Entity Registrant Name	AF OCEAN INVESTMENT MANAGEMENT Co
Entity Central Index Key	1501489
Trading Symbol	afan
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Current Fiscal Year End Date	-19
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding		259,211,789
Entity Public Float			$433,044
Document Type	10-K
Document Period End Date	31-Dec-14
Amendment Flag	FALSE
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2014	Dec. 31, 2013
Current assets
Cash	$247,478	$569,825
Cash held for Related Party	837,296
Prepaid Expenses	12,536	11,313
Accounts Receivable		135,000
Total Current Assets	1,097,310	716,138
Other Assets
Property & equipment, net of depreciation of $16,299 and $7,403	12,199	17,618
Intangibles, net of amortization	294,193	294,193
Deposits	2,020
Notes Receivable		22,000
Total Other Assets	308,412	333,811
Total Assets	1,405,722	1,049,949
Current liabilities
Accounts payable	3,847
Note Payable-ICM		100,000
Accrued expenses	10,605	15,508
Cash Due to Related Party	837,296
Due to Related Parties		16,577
Total current liabilities	851,748	132,085
Total Liabilities	851,748	132,085
Stockholders' equity
Preferred Stock, no par value, 5,000,000 shares authorized, 5,000,000 shares and 0 shares issued and outstanding	750,000
Common Stock, $.01 par value, 5,000,000,000 shares authorized; 259,201,789 shares and 92,105,466 shares issued and outstanding	2,592,018	921,055
Subscription Receivable	-74,093	-74,093
Additional paid-in capital	113,012	863,012
Other comprehensive income	3,161	527
Accumulated deficit	-2,830,124	-792,637
Total stockholders' equity	553,974	917,864
Total liabilities and stockholders' equity	$1,405,722	$1,049,949

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]
Depreciation on property & equipment (in dollars)	$16,299	$7,403
Preferred stock, par value (in dollars per share)
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	5,000,000	0
Preferred stock, shares outstanding	5,000,000	0
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares authorized	5,000,000,000	5,000,000,000
Common stock, shares issued	259,201,789	92,105,466
Common stock, shares outstanding	259,201,789	92,105,466

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Statement
Revenue	$219,548	$585,000
Expenses
Marketing Expense	1,670,123
General & Administrative	578,165	643,587
Depreciation & amortization	8,896	4,271
Total Operating Expenses	2,257,184	647,858
Operating (Loss) Income	-2,037,636	-62,858
Other Income (Expense)
Debt discount amortization		-27,044
Interest expense	-391	-5,000
Interest income	540	386
Other		13,034
Total Other Income (Expense), net	149	-18,624
Net (Loss) Income	-2,037,487	-81,482
Foreign Currency Gain	2,634	296
Comprehensive Income	($2,034,853)	($80,955)
Earnings (loss) per share - basic and dilutive (in dollars per share)	($0.01)	($0.01)
Weighted average shares (in shares)	149,321,606	46,525,313

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Subscription Receivable	Other Comprehensive Income	Total
Balance at Dec. 31, 2012		$73,277	$863,012	($711,155)		$231	$225,365
Balance (in shares) at Dec. 31, 2012		7,327,720
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cancellation of Stock		-200					-200
Cancellation of Stock (in shares)		-20,000
Stock issued for debt		280,000			-74,093		205,907
Stock issued for debt (in shares)		28,000,000
Stock issued for debt		35,338					35,338
Stock issued for debt (in shares)		3,533,746
Stock issued for cash		32,640					32,640
Stock issued for cash (in shares)		3,264,000
Shares issued for Hong Kong acquisition		500,000					500,000
Shares issued for Hong Kong acquisition (in shares)		50,000,000
Other comprehensive income - foreign currency						296	296
Net Loss				-81,482			-81,482
Balance at Dec. 31, 2013		921,055	863,012	-792,637	-74,093	527	917,864
Balance (in shares) at Dec. 31, 2013		92,105,466
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock for Technology	750,000		-750,000
Stock for Technology (in shares)	5,000,000
Stock for Services		420					420
Stock for Services (in shares)		42,000
Stock for Services		420					420
Stock for Services (in shares)		42,000
Stock for Services		959,098					959,098
Stock for Services (in shares)		95,909,826
Stock for Services		690,915					690,915
Stock for services (in shares)		69,091,497
Stock for Services		20,110					20,110
Stock for Services (in shares)		2,011,000
Other comprehensive income - foreign currency						2,364	2,634
Net Loss				-2,037,487			-2,037,487
Balance at Dec. 31, 2014	$750,000	$2,592,018	$113,012	($2,830,124)	($74,093)	$3,161	$553,974
Balance (in shares) at Dec. 31, 2014	5,000,000	259,201,789

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities
Net income (loss)	($2,037,487)	($81,482)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization expense	8,896	4,271
Bad debt	20,000
Amortization of debt discount		27,044
Common stock issued for services	1,670,963
Changes in operating assets and liabilities:
Note receivable	2,000
Accounts receivable	135,000	-135,000
Accounts payable	3,847	-200
Accrued expenses		5,000
Other current asset	-2,020
Deferred revenue		-180,000
Prepaid expenses	-1,223	-11,313
Payroll liabilities and other accrued expenses	-4,902	11,372
Total Adjustments	1,832,561	-278,826
Net cash (used in) provided by operating activities	-204,926	-360,308
Cash flows from investing activities
Advances on notes receivable		-6,000
Purchase of property and equipment	-3,477	-15,899
Cash held on behalf of related party	837,296
Cash due to related party	-837,296
Net cash (used in) provided by investing activities	-3,477	-21,899
Cash flows from financing activities
(Repayments to) advances from related parties	-16,577
Payments on notes payable	-100,000
Common stock subscription receivable		-74,293
Common stock issued for Hong Kong acquisition		500,000
Due to related parties		90,879
Sale of common stock		32,640
Net cash (used in) provided by financing activities	-116,577	549,226
Foreign currency translation	2,634	296
Net increase (decrease) in cash	-322,347	167,315
Cash at beginning of year	569,825	402,510
Cash at end of year	247,478	569,825
Non-cash investing and financing activities
Debt conversion		241,244
5 million shares of preferred stock issued to acquire technology	$750,000

CONSOLIDATED_STATEMENTS_OF_CAS1

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parentheticals)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2014
Statement of Cash Flows
Number of preferred stock shares issued to acquire technology	5

NATURE_OF_BUSINESS

NATURE OF BUSINESS	12 Months Ended
	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF BUSINESS	NOTE 1.                          NATURE OF BUSINESS
	Organization.
	AF Ocean Investment Management Company, was incorporated under the laws of the State of Florida on April 2, 2003. We have one wholly-owned subsidiary, AF Ocean Investment Management Company (Shanghai Ltd.) (the "Subsidiary"), which we acquired as of July 6, 2012. AF Ocean Investment Management Company (together with its wholly-owned subsidiary, hereinafter collectively referred to as the "Company", "AF Ocean" "our" or "we") promotes business relations and exchanges between Chinese and U.S. companies, facilitating international mergers and acquisitions, and increasing co-operation between Chinese companies and Wall Street financial institutions. The mission is to help Wall Street investors identify and work with respectable and reputable Chinese counterparts and companies and assist Chinese corporations to understand that the only way to benefit from the world's biggest capital market is through strict and consistent adherence to the rules and regulations that govern companies listed on American stock exchanges.
	On July 24, 2014, we issued 5,000,000 shares of Series A Convertible Preferred Stock (the "Preferred Shares") in connection with a transfer of Pilot New Energy Research Institute of Beijing's (the "Institute's") intellectual property in the form of non-patented technology relating to a new energy electric vehicle based on electromagnetic induction (the "Technology") to the Subsidiary. In exchange for the transfer of the Technology to the Subsidiary, we agreed to issue the Preferred Shares to the Institute's sole legal representative, Mr. Andy Fan, our principal shareholder and sole director. We believe that the Technology will be our primary business enterprise going forward. After acquiring the Technology, we issued 167,012,323 common shares valued at $1,670,123 to 3,160 people that will enable us to effectively market the Technology to many organizations in China that we otherwise would not have been able to reach with other marketing programs relating to the Technology.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2.                          SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Consolidation. The consolidated financial statements include the accounts and activity of AF Ocean Investment Management Company and the Subsidiary as of July 6, 2012.  All intercompany balances and activity have been eliminated.
	Basis of Presentation and Use of Estimates. The accompanying consolidated financial statements of AF Ocean at December 31, 2014 and 2013 for the years ended December 31, 2014 and 2013, respectively, are audited.
	The Company prepares its consolidated financial statements in conformity with generally accepted accounting principles in the United States of America. These principles require 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Management believes that these estimates are reasonable and have been discussed with the Board of Directors; however, actual results could differ from those estimates.
	Cash and Cash Equivalents. The majority of cash for our Subsidiary is maintained with a major financial institution in Shanghai, China. There are also funds held in the United States. Deposits with these banks may exceed the amount of insurance provided on such deposits. Generally, these deposits may be redeemed on demand and, therefore, bear minimal risk.  The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Cash is stated in USD unless otherwise stated.
	Property and Equipment. Property and equipment is stated at cost.  Depreciation is computed by the straight-line method over estimated useful lives. The carrying amount of all long-lived assets is evaluated periodically to determine if adjustment to the depreciation and amortization period or the unamortized balance is warranted. Based upon its most recent analysis, the Company believes that no impairment of property and equipment exists at December 31, 2014.
	Foreign Currency Translation. The Company addressed the effect of the exchange rate differences resulting from the translation of the consolidated financial statements of the Subsidiary into the consolidated corporate statements on the Balance Sheet with an Exchange rate adjustment of $2,634. The effect of the foreign currency translation is recorded in comprehensive income. The relative value of the Chinese CNY to the UnitedStates U.S.D remained relatively constant during the year ended 2014 ranging from 6.054 to .6206 RMB to the dollar.
	Intangible Assets.  Intangible assets consist of business licenses in the Peoples' Republic of China and goodwill acquired in an acquisition during 2012 and the Technology acquired in 2014. Management believes that these assets have unlimited lives and will not be amortized.
	Impairment of Long-lived Assets.  Long-lived assets such as property, equipment and identifiable intangibles are reviewed for impairment whenever facts and circumstances indicate that the carrying value may not be recoverable. When required impairment losses on assets to be held and used are recognized based on the fair value of the asset. The fair value is determined based on estimates of future cash flows, market value of similar assets, if available, or independent appraisals, if required. If the carrying amount of the long-lived asset is not recoverable from its undiscounted cash flows, an impairment loss is recognized for the difference between the carrying amount and fair value of the asset. When fair values are not available, the Company estimates fair value using the expected future cash flows discounted at a rate commensurate with the risk associated with the recovery of the assets. We did not recognize any impairment losses for any periods presented.
	Revenue Recognition. Revenue from consulting and management services is recognized according to the terms of the consulting and management services agreements. Generally, consulting and management services revenue will be recognized over the term of the agreement. At times deposits or prepayments may result in deferred income which will be recognized into income as the services are performed.
	Share-based Compensation. The Company may issue stock options whereby all share-based payments to employees, including grants of employee stock options are recognized as compensation expense in the consolidated financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). The Company had no common stock options or common stock equivalents granted or outstanding for all periods presented.
	The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718. ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity based compensation issued to employees. The value of the portion of an award that is ultimately expected to vest is recognized as an expense over the requisite service periods using the straight-line attribution method. The Company accounts for non-employee share-based awards in accordance with the measurement and recognition provisions ASC Topic 505-50.  The Company estimates the fair value of stock options at the grant date by using the Black-Scholes option-pricing model.
	The Company may issue restricted stock for various business and administrative services. Cost for these transactions are measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The value of the common stock is measured at the earlier of (i) the date at which a firm commitment for performance by the counterparty to earn the equity instruments is reached; or (ii) the date at which the counterparty's performance is complete. There was no share-based compensation paid in the year ended December 31, 2013.
	Advertising. Our advertising expenses are recognized as incurred. Our marketing expense increased significantly due to the promotional shares that were issued to market the Technology. The Company issued 167,012,323 common shares valued at $1,670,123 to 3,160 people that will enable us to effectively market the Technology to many organizations in China that we otherwise would not have been able to reach with other marketing programs relating to the Technology.
	Income Taxes. The Company accounts for income taxes pursuant to the provisions of ASC 740-10, "Accounting for Income Taxes," which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized.
	Earnings per Share. In accordance with ASC 260-10, "Earnings Per Share", basic net earnings (loss) per common share is computed by dividing the net earnings (loss) for the period by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per share are computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Diluted earnings (loss) per share calculations are determined by dividing net income (loss) by the weighted average number of shares plus the effect of the dilutive potential common shares outstanding during the period using the treasury stock method.
	Diluted income per share includes the dilutive effects of stock options, warrants, and stock equivalents. To the extent stock options, stock equivalents and warrants are anti-dilutive; they are excluded from the calculation of diluted income per share.
	Segment Information.  In accordance with the provisions of ASC 280-10, "Disclosures about Segments of an Enterprise and Related Information", the Company is required to report financial and descriptive information about its reportable operating segments which meet the quantitative thresholds delineated. The Company has one reporting segment that does not meet any of the quantitative thresholds to require separate reporting. However, see Note 9 for limited disclosure.
	Recent Accounting Pronouncements.  The Company reviews new accounting standards as issued. No new standards had any material effect on these consolidated financial statements. The accounting pronouncements issued subsequent to the date of these consolidated financial statements that were considered significant by management were evaluated for the potential effect on these consolidated financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these consolidated financial statements as presented.

GOING_CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2014
Going Concern [Abstract]
GOING CONCERN	NOTE 3.                          GOING CONCERN
	The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As of December 31, 2014, current assets exceeded current liabilities by $245,561. Total assets increased from $1,049,949 at December 31, 2013 to $1,405,722 at December 31, 2014, and total liabilities increased from $132,085 at December 31, 2013 to $851,748 at December 31, 2014.
	We had revenue from consulting and management services fees of $219,548 and a net loss of ($2,037,487) for the fiscal year ended December 31, 2014 as compared to revenue of $585,000 and a net loss of ($81,482) for the fiscal year ended December 31, 2013. These factors raise substantial doubt about our ability to continue as a going concern for a reasonable period of time.
	The consolidated inancial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2014
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 4.                          RELATED PARTY TRANSACTIONS
	On December 23, 2013, the Subsidiary entered into a management agreement with ChinAmerica Andy Movie Entertainment Media Company, a Florida corporation ("ChinAmerica"), for the collection and maintenance of all funds received in the People's Republic of China on behalf of ChinAmerica. All deposits received in China incur a management fee of ten percent (10%) due to the Subsidiary. As of December 31, 2014, payments totaling $130,648 (USD) have been received for this management service. As of December 31, 2014, the current balance in the account held on behalf of ChinAmerica is $897,296.
	Commencing on June 1, 2014, the Company entered into a one year agreement with ChinAmerica and Sichuan Leaders Petrochemical Company to provide management services. Both related parties pay the Company $6,350 per month for management and accounting related services including, without limitation, preparing periodic and other reports required to be filed under the Securities Exchange Act of 1934, preparing financial reports, bookkeeping, managing their websites, handling previous employee matters, and related governmental filings, handling advertising matters, and processing payables. As of December 31, 2014, payments totaling $88,900 had been received from both companies for these management services.
	As of December 31, 2014, the related party receivable due from the majority shareholder was $74,093. The loan was satisfied during the first fiscal quarter ending March 31, 2015 and is discussed further in subsequent events.

INCOME_TAX

INCOME TAX	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
INCOME TAX	NOTE 5.                          INCOME TAX
	We are subject to taxation in the U.S. and various state jurisdictions. As of December 31, 2014, we are no longer subject to U.S. federal and state examinations by tax authorities for years prior to 2009. Furthermore, as of December 31, 2014, years 2009 through 2011 may be subject to additional examination by U.S. federal and state tax authorities if a substantial error is identified. However, they will not go back more than the last six years.
	The Company's tax expense differs from the "expected" tax expense for Federal income tax purposes (computed by applying the United States Federal tax rate of 34% and State tax rate of 3.3% to income before taxes), as follows:
		For the Years Ended December 31,
		2014			2013
	Tax Expense (benefit) at the Statutory Rate	$	(691,800	)	$	(27,700	)
	State Income Taxes, net of Federal Income Tax Benefit		(73,900	)		(3,000	)
	Change in valuation allowance		765,700			30,700
	Total	$	-		$	-
	The tax effects of the temporary differences between reportable financial statement income and taxable income are recognized as deferred tax assets and liabilities.
	In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized.  The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible.  Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment.
	A valuation allowance has been applied due to the uncertainty of realization.
	As of December 31, 2014 and December 31, 2013, the Company has net operating losses from operations. The carry forwards expire through the year 2023. The Company's net operating loss carry forward may be subject to annual limitations, which could reduce or defer the utilization of the losses as a result of an ownership change as defined in Section 382 of the Internal Revenue Code. A valuation allowance has been applied due to the uncertainty of realization.
	The Company's net deferred tax asset as of December 31, 2014 and December 31, 2013 is as follows:
	Summary of Net Deferred Tax Asset
		For the Years Ended December 31,
		2014			2013
	Deferred tax assets	$	1,064,000		$	29,300
	Valuation allowance		(1,064,000	)		(29,300	)
	Net deferred tax asset	$	-		$	-

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 6.                          INTANGIBLE ASSETS
	On July 24, 2014, we acquired, through the Subsidiary, intellectual property in the form of non-patented technology relating to a new energy electric vehicle based on electromagnetic induction from the Institute. We believe that the Technology will be our primary business enterprise going forward.
	On July 6, 2012, we acquired the Subsidiary. The intangible asset of $294,193 consists of the business license in Shanghai, China and the Goodwill acquired in the acquisition, both of which have unlimited lives and are not amortized.
	As of December 31, 2014, management determined that no facts or circumstances have occurred since it acquired the Technology five months earlier that would indicate that the carrying value of $750,000 was impaired and may not be recoverable. Management also determined that as of December 31, 2014, no facts or circumstances have occurred since it acquired the Subsidiary and associated intangible assets almost two and a half years ago that would indicate that the carrying value of $294,193 for the business license in Shanghai, China and the Goodwill was not impaired.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2014
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	NOTE 7.                          STOCKHOLDERS' EQUITY
	Common Stock
	On June 26, 2014, as compensation for consulting services performed for the Company, we issued 42,000 common shares valued at $420 to Mr. Sun Xueji. Because there is no "established trading market" for our common stock, the shares were valued at par value of $0.01 per share. The $420 was included in the general and administrative expense line item in the statement of operations.
	On July 16, 2014, as compensation for consulting services performed for the Company, we issued 42,000 common shares valued at $420 to Mr. Shumin Liao. Because there is no "established trading market" for our common stock, the shares were valued at par value of $0.01 per share. The $420 was included in the general and administrative expense line item in the statement of operations.
	Neither Mr. Xueji nor Mr. Liao are employees of the Company.
	Excluding the issued and subsequently cancelled 300,000,000 common shares, we issued the following common shares during the twelve month period ended December 31, 2014. Because there is no "established trading market" for our common stock, all of the issued shares were valued at par value of $0.01 per share. On July 28, 2014, we issued 95,909,826 common shares to 1,349 people, all of whom are residents of China, in connection with various promotions in China regarding the Technology.
	On October 10, 2014, we issued an additional 69,091,497 common shares to 1,619 people, all of whom are residents of China, in connection with various promotions in China regarding the Technology.
	On November 24, 2014, we issued an additional 2,011,000 common shares to 192 people, all of whom are residents of China, in connection with various promotions in China regarding the Technology.
	The forgoing 167, 012,323 shares are referred to as the "Promotional Shares." We did not receive any cash consideration in connection with these Promotional Share issuances, and the $1,670,123 total value of the Promotional Shares was included in a separate marketing expense line item in the statement of operations. The offering and issuance of these Promotional Shares were not registered under the Securities Act, but were made in reliance upon the exemptions from the registration requirements of the Securities Act set forth in Section 4(2) and Rule 903 of Regulation S promulgated thereunder, insofar as the Promotional Shares were offered and sold in an "offshore transaction" and there were no "directed selling efforts" in or into the United States of the Promotional Shares, all within the meaning of Rule 902 of Regulation S. Furthermore, no recipient of the Promotional Shares is a United States citizen; nor did any recipient acquire the Promotional Shares for the account or benefit of a United States citizen; and the Promotional Shares are restricted pursuant to Rule 144 under the Securities Act.
	Stock issuance during the twelve month period ended December 31, 2014, were as follows:
	Dates shares issued	Shares Issued To/For	Amount/Stock Value (USD)		Shares Issued		Price Per Share
	6/26/14	Mr. Xueji / Consulting Compensation	$	420		42,000	$	0.01
	7/16/14	Mr. Liao / Consulting Compensation	$	420		42,000	$	0.01
	7/28/14	Multiple shareholders / Marketing shares	$	959,098		95,909,826	$	0.01
	10/10/14	Multiple shareholders / Marketing shares	$	690,915		69,091,497	$	0.01
	11/24/14	Multiple shareholders / Marketing shares	$	20,110		2,011,000	$	0.01
	Total		$	1,670,963		167,096,323
	As of December 31, 2014 and December 31, 2013, the Company had 259,201,789 and 92,105,466 shares of common stock issued and outstanding, respectively.
	The Company has no options or warrants issued or outstanding.
	Series A Convertible Preferred Stock
	On July 24, 2014, the Company issued the Preferred Shares in connection with a transfer of the Institute's Technology to the Subsidiary. In exchange for the transfer of the Technology to the Subsidiary, the Company agreed to issue the Preferred Shares to the institute's sole legal representative, Mr. Andy Fan, our principal shareholder and sole director.
	The Technology had been valued at approximately $96.2 million by a government licensed independent third-party. From this valuation an approximate discount of 22% was applied, for consideration of the expanded voting rights for common stock. The Subsidiary agreed to purchase the Technology in exchange for the issuance of the Preferred Shares, which have an aggregate preferred liquidation value of $75 million and have the voting rights equivalent to 500,000,000 shares of common stock.
	The Preferred Shares have no par value and are convertible into 75,000,000 shares of our common stock. Because there is no "established trading market" for our common stock, our common stock is valued at par value of $0.01 per share.Under US GAAP, the transfer of technology between two entities, the Institute and the Subsidiary, both of which are under the common control of Mr. Fan, needs to take place at historic cost, not at appraised value. However, as it has not been possible to determine the historic costs associated with the development of the Technology, no value has been recognized on our balance sheet with respect to the Technology.
	The offering and issuance of the Preferred Shares was not registered under the Securities Act, but was made in reliance upon the exemptions from the registration requirements of the Securities Act set forth in Section 4(2) thereof. The recipient of the Preferred Shares took them for investment purposes without a view to distribution. Furthermore, he had access to information concerning us and our business prospects; there was no general solicitation or advertising in connection with the offering and issuance of the Preferred Shares; and the Preferred Shares are restricted pursuant to Rule 144 under the Securities Act.
	As of December 31, 2014, the Company had 5,000,000 shares of Series A Convertible Preferred Stock issued and outstanding, compared to December 31, 2013 with zero shares.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8.                          COMMITMENTS AND CONTINGENCIES
	On December 23, 2013, the Subsidiary entered into a management agreement with ChinAmerica.  ChinAmerica has operations' in China and will be receiving payment for such operations in China. Because China employs strict currency regulations that are designed to prevent large amounts of currency moving out of the country, ChinAmerica retained the Subsidiary to manage the money it receives from its Chinese operations. All deposits received in China incur a management fee of ten percent (10%) due to the Subsidiary.
	As of December 31, 2014, the current balance in the account held on behalf of ChinAmerica is $837,296.
	Commencing on June 1, 2014, we entered into one year management services agreements with ChinAmerica and Sichuan. Each related party pays us $6,350 per month for management and accounting related services.
	All of our revenue for the fiscal year ended December 31, 2014 was from management services fees paid by two related parties, ChinAmerica and Sichuan. We received $130,648 from ChinAmerica in connection with managing funds earned by and paid to ChinAmerica in China, and the remaining $88,900 from ChinAmerica and Sichuan in connection with management services agreements.

SEGMENT_REPORTING

SEGMENT REPORTING	12 Months Ended
	Dec. 31, 2014
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 9.                          SEGMENT REPORTING
	We acquired one operating segment, the Subsidiary, during the third quarter of 2012. We intend to develop a provider of business services to Chinese individuals who have investments in U.S. companies. There was no revenue during the twelve month period ended December 31, 2014. The following are the expenses attributed to the Subsidiary for the year ended December 31, 2014. At this time, the operating segment does not meet any of the quantitative thresholds which would require separate reporting of its operations, however, management believes that the following information about the segment would be useful to readers of the consolidated financial statements.
	AF Ocean Investment Management Company (Shanghai Ltd.) Segment	31-Dec-14
	Net income, (net loss)	$	91,402
	Total Assets	$	8,989

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2014
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10.                          SUBSEQUENT EVENTS
	On January 12, 2015, there were 10,000 shares issued to Mr. Wumaier as stock based compensation.
	On February 23, 2015, the related party receivable due from the majority shareholder in the amount of $74,093 was paid in full and has been satisfied.
	Management has evaluated subsequent events through March 25, 2015, the date the consolidated financial statements were available to be issued. Management is not aware of any other significant events that occurred subsequent to the balance sheet date that would have a material effect on the consolidated financial statements thereby requiring adjustment or disclosure.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Basis of Consolidation	Basis of Consolidation. The consolidated financial statements include the accounts and activity of AF Ocean Investment Management Company and the Subsidiary as of July 6, 2012.  All intercompany balances and activity have been eliminated.
Basis of Presentation and Use of Estimates	Basis of Presentation and Use of Estimates. The accompanying consolidated financial statements of AF Ocean at December 31, 2014 and 2013 for the years ended December 31, 2014 and 2013, respectively, are audited.
	The Company prepares its consolidated financial statements in conformity with generally accepted accounting principles in the United States of America. These principles require 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Management believes that these estimates are reasonable and have been discussed with the Board of Directors; however, actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents. The majority of cash for our Subsidiary is maintained with a major financial institution in Shanghai, China. There are also funds held in the United States. Deposits with these banks may exceed the amount of insurance provided on such deposits. Generally, these deposits may be redeemed on demand and, therefore, bear minimal risk.  The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Cash is stated in USD unless otherwise stated.
Property and Equipment	Property and Equipment. Property and equipment is stated at cost.  Depreciation is computed by the straight-line method over estimated useful lives. The carrying amount of all long-lived assets is evaluated periodically to determine if adjustment to the depreciation and amortization period or the unamortized balance is warranted. Based upon its most recent analysis, the Company believes that no impairment of property and equipment exists at December 31, 2014.
Foreign Currency Translation	Foreign Currency Translation. The Company addressed the effect of the exchange rate differences resulting from the translation of the consolidated financial statements of the Subsidiary into the consolidated corporate statements on the Balance Sheet with an Exchange rate adjustment of $2,634. The effect of the foreign currency translation is recorded in comprehensive income. The relative value of the Chinese CNY to the UnitedStates U.S.D remained relatively constant during the year ended 2014 ranging from 6.054 to .6206 RMB to the dollar.
Intangible Assets	Intangible Assets.  Intangible assets consist of business licenses in the Peoples' Republic of China and goodwill acquired in an acquisition during 2012 and the Technology acquired in 2014. Management believes that these assets have unlimited lives and will not be amortized.
Impairment of Long-lived Assets	Impairment of Long-lived Assets.  Long-lived assets such as property, equipment and identifiable intangibles are reviewed for impairment whenever facts and circumstances indicate that the carrying value may not be recoverable. When required impairment losses on assets to be held and used are recognized based on the fair value of the asset. The fair value is determined based on estimates of future cash flows, market value of similar assets, if available, or independent appraisals, if required. If the carrying amount of the long-lived asset is not recoverable from its undiscounted cash flows, an impairment loss is recognized for the difference between the carrying amount and fair value of the asset. When fair values are not available, the Company estimates fair value using the expected future cash flows discounted at a rate commensurate with the risk associated with the recovery of the assets. We did not recognize any impairment losses for any periods presented.
Revenue Recognition	Revenue Recognition. Revenue from consulting and management services is recognized according to the terms of the consulting and management services agreements. Generally, consulting and management services revenue will be recognized over the term of the agreement. At times deposits or prepayments may result in deferred income which will be recognized into income as the services are performed.
Share-based Compensation	Share-based Compensation. The Company may issue stock options whereby all share-based payments to employees, including grants of employee stock options are recognized as compensation expense in the consolidated financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). The Company had no common stock options or common stock equivalents granted or outstanding for all periods presented.
	The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718. ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity based compensation issued to employees. The value of the portion of an award that is ultimately expected to vest is recognized as an expense over the requisite service periods using the straight-line attribution method. The Company accounts for non-employee share-based awards in accordance with the measurement and recognition provisions ASC Topic 505-50.  The Company estimates the fair value of stock options at the grant date by using the Black-Scholes option-pricing model.
	The Company may issue restricted stock for various business and administrative services. Cost for these transactions are measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The value of the common stock is measured at the earlier of (i) the date at which a firm commitment for performance by the counterparty to earn the equity instruments is reached; or (ii) the date at which the counterparty's performance is complete. There was no share-based compensation paid in the year ended December 31, 2013.
Advertising	Advertising. Our advertising expenses are recognized as incurred. Our marketing expense increased significantly due to the promotional shares that were issued to market the Technology. The Company issued 167,012,323 common shares valued at $1,670,123 to 3,160 people that will enable us to effectively market the Technology to many organizations in China that we otherwise would not have been able to reach with other marketing programs relating to the Technology.
Income Taxes	Income Taxes. The Company accounts for income taxes pursuant to the provisions of ASC 740-10, "Accounting for Income Taxes," which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized.
Earnings per Share	Earnings per Share. In accordance with ASC 260-10, "Earnings Per Share", basic net earnings (loss) per common share is computed by dividing the net earnings (loss) for the period by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per share are computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Diluted earnings (loss) per share calculations are determined by dividing net income (loss) by the weighted average number of shares plus the effect of the dilutive potential common shares outstanding during the period using the treasury stock method.
	Diluted income per share includes the dilutive effects of stock options, warrants, and stock equivalents. To the extent stock options, stock equivalents and warrants are anti-dilutive; they are excluded from the calculation of diluted income per share.
Segment Information	Segment Information.  In accordance with the provisions of ASC 280-10, "Disclosures about Segments of an Enterprise and Related Information", the Company is required to report financial and descriptive information about its reportable operating segments which meet the quantitative thresholds delineated. The Company has one reporting segment that does not meet any of the quantitative thresholds to require separate reporting. However, see Note 9 for limited disclosure.
Recent Accounting Pronouncements	Recent Accounting Pronouncements.  The Company reviews new accounting standards as issued. No new standards had any material effect on these consolidated financial statements. The accounting pronouncements issued subsequent to the date of these consolidated financial statements that were considered significant by management were evaluated for the potential effect on these consolidated financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these consolidated financial statements as presented.

INCOME_TAX_Tables

INCOME TAX (Tables)	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Schedule of tax expense differs from the "expected" tax expense for Federal income tax purposes		For the Years Ended December 31,
		2014			2013
	Tax Expense (benefit) at the Statutory Rate	$	(691,800	)	$	(27,700	)
	State Income Taxes, net of Federal Income Tax Benefit		(73,900	)		(3,000	)
	Change in valuation allowance		765,700			30,700
	Total	$	-		$	-
Schedule of net deferred tax asset	Summary of Net Deferred Tax Asset
		For the Years Ended December 31,
		2014			2013
	Deferred tax assets	$	(1,064,000	)	$	(29,300	)
	Valuation allowance		(1,064,000	)		(29,300	)
	Net deferred tax asset	$	-		$	-

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2014
Stockholders' Equity Note [Abstract]
Schedule of stock issuance
	Dates shares issued	Shares Issued To/For	Amount/Stock Value (USD)		Shares Issued		Price Per Share
	6/26/14	Mr. Xueji / Consulting Compensation	$	420		42,000	$	0.01
	7/16/14	Mr. Liao / Consulting Compensation	$	420		42,000	$	0.01
	7/28/14	Multiple shareholders / Marketing shares	$	959,098		95,909,826	$	0.01
	10/10/14	Multiple shareholders / Marketing shares	$	690,915		69,091,497	$	0.01
	11/24/14	Multiple shareholders / Marketing shares	$	20,110		2,011,000	$	0.01
	Total		$	1,670,963		167,096,323

SEGMENT_REPORTING_Tables

SEGMENT REPORTING (Tables)	12 Months Ended
	Dec. 31, 2014
Segment Reporting [Abstract]
Schedule of segment reporting information by segment	AF Ocean Investment Management Company (Shanghai Ltd.) Segment	31-Dec-14
	Net income, (net loss)	$	91,402
	Total Assets	$	8,989

NATURE_OF_BUSINESS_Detail_Text

NATURE OF BUSINESS (Detail Textuals) (USD $)	1 Months Ended	12 Months Ended
	Jul. 24, 2014	Dec. 31, 2014
	people	people
Nature Of Business [Line Items]
Number of shares issued for services	167,012,323
Value of shares issued for services	$1,670,123	$420
Number of people residents of china	3,160	3,160
Series A convertible preferred stock
Nature Of Business [Line Items]
Number of stock issued	5,000,000	75,000,000

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) (USD $)	1 Months Ended	12 Months Ended
	Jul. 24, 2014	Dec. 31, 2014
	people	people
Accounting Policies [Abstract]
Description of relative exchange value RMB to Dollar		6.054 to .6206
Foreign currency translation accumulated exchange rate adjustment		$2,634
Number of shares issued for services	167,012,323
Value of shares issued for services	$1,670,123	$420
Number of people residents of china	3,160	3,160

GOING_CONCERN_Detail_Textuals

GOING CONCERN (Detail Textuals) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Going Concern [Abstract]
Working Capital	$245,561
Total Assets	1,405,722	1,049,949
Total Liabilities	851,748	132,085
Consulting and management services fees	219,548	585,000
Net Loss	($2,037,487)	($81,482)

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Detail Textuals) (USD $)	1 Months Ended	12 Months Ended
	Dec. 23, 2013	Dec. 31, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Due to Related Parties, Current			$16,577
Subscription receivable		74,093	74,093
ChinAmerica Andy Movie Entertainment Media Co. ("ChinAmerica") | Management agreement
Related Party Transaction [Line Items]
Management fee receivable percentage	10.00%
Payment received for management services		130,648
Due to Related Parties, Current		897,296
Chin America And Sichuan Leaders Petrochemical Company | Management agreement
Related Party Transaction [Line Items]
Per month for management and accounting related services		6,350
Payment received for management services		$88,900

INCOME_TAX_Details

INCOME TAX (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Tax Expense (benefit) at the Statutory Rate	($691,800)	($27,700)
State Income Taxes, net of Federal Income Tax Benefit	-73,900	-3,000
Change in valuation allowance	765,700	30,700
Income Tax Expense (Benefit)

INCOME_TAX_Details_1

INCOME TAX (Details 1) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Deferred tax assets	$1,064,000	$29,300
Valuation allowance	-1,064,000	-29,300
Net deferred tax asset

INCOME_TAX_Detail_Textuals

INCOME TAX (Detail Textuals)	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
United states federal tax rate	34.00%
United states tax rate	3.30%

INTANGIBLE_ASSETS_Detail_Textu

INTANGIBLE ASSETS (Detail Textuals) (USD $)	0 Months Ended	12 Months Ended
	Jul. 06, 2012	Dec. 31, 2014	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible asset	$294,193
Period since technology acquired	5 months
Impairment of intangible assets		750,000
Period since business license acquired	2 years 6 months
Intangibles, net of amortization		$294,193	$294,193

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	12 Months Ended
	Dec. 31, 2014
Class of Stock [Line Items]
Common shares valued	$1,670,123
Shares Issued	167,012,323
Mr. Xueji / Consulting Compensation | 6/26/2014
Class of Stock [Line Items]
Common shares valued	420
Price Per Share	$0.01
Mr. Liao / Consulting Compensation | 7/16/14
Class of Stock [Line Items]
Common shares valued	420
Price Per Share	$0.01
Multiple shareholders / Marketing shares | 7/28/14
Class of Stock [Line Items]
Common shares valued	959,098
Shares Issued	95,909,826
Price Per Share	$0.01
Multiple shareholders / Marketing shares | 10/10/14
Class of Stock [Line Items]
Common shares valued	690,915
Shares Issued	69,091,497
Price Per Share	$0.01
Multiple shareholders / Marketing shares | 11/24/14
Class of Stock [Line Items]
Common shares valued	$20,110
Shares Issued	2,011,000
Price Per Share	$0.01

STOCKHOLDERS_EQUITY_Detail_Tex

STOCKHOLDERS' EQUITY (Detail Textuals) (USD $)	1 Months Ended	12 Months Ended	1 Months Ended	0 Months Ended	1 Months Ended
	Jul. 24, 2014	Dec. 31, 2014	Nov. 24, 2014	Oct. 10, 2014	Jul. 28, 2014	Dec. 31, 2013
	people	people	people	people	people
Stockholders Equity Note [Line Items]
Common shares valued		$1,670,123
Preferred stock, shares issued		5,000,000				0
Preferred stock, shares outstanding		5,000,000				0
Common stock, par value (in dollars per share)		$0.01				$0.01
Common stock, shares issued		259,201,789				92,105,466
Common stock, shares outstanding		259,201,789				92,105,466
Number of people residents of china	3,160	3,160
Shares issued for share based compensation		167,012,323
Non patended technology valued	96,200,000
Discount applied on valuation	22.00%
Mr. Sun Xueji | June 26, 2014
Stockholders Equity Note [Line Items]
Number of stock issued		42,000
Common shares valued		420
Closing shares price		$0.01
Mr. Liao | July 16, 2014
Stockholders Equity Note [Line Items]
Number of stock issued		42,000
Common shares valued		420
Closing shares price		$0.01
Series A convertible preferred stock
Stockholders Equity Note [Line Items]
Number of stock issued	5,000,000	75,000,000
Common stock, par value (in dollars per share)		$0.01
Convertible preferred stock | Mr. Andy Fan
Stockholders Equity Note [Line Items]
Common stock, par value (in dollars per share)	$0.01
Preferred share, liquidation value	75,000,000
Preferred stock voting rights	voting rights equivalent to 500,000,000 shares of common stock
Number of common stock issue on conversion of preferred share	75,000,000
Common Stock
Stockholders Equity Note [Line Items]
Number of stock issued		167,012,323
Common shares valued		$1,670,123
Closing shares price					$0.01
Number of common stock cancellation		300,000,000
Common stock, par value (in dollars per share)					$0.01
Number of people residents of china			192	1,619	1,349
Additional share issued during period			2,011,000	69,091,497	95,909,826
Shares issued for share based compensation		167,012,323

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Detail Textuals) (USD $)	1 Months Ended	12 Months Ended
	Dec. 23, 2013	Dec. 31, 2014
Commitments And Contingencies [Line Items]
Current balance in escrow account		$837,296
ChinAmerica Andy Movie Entertainment Media Co. ("ChinAmerica") | Management agreement
Commitments And Contingencies [Line Items]
Management fee receivable percentage	10.00%
Management fee		130,648
Chinamerica And Sichuan | Management agreement
Commitments And Contingencies [Line Items]
Management fee		88,900
Management fee per month		$6,350
Term of agreement		1 year
Number Of Related Party		2

SEGMENT_REPORTING_Segment_Repo

SEGMENT REPORTING Segment Reporting Information, by Segment (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Total Assets	$1,405,722	$1,049,949
AF Ocean Investment Management (Shanghai) Co., Ltd. Segment
Segment Reporting Information [Line Items]
Net (Loss)	91,402
Total Assets	$8,989

SEGMENT_REPORTING_Detail_Textu

SEGMENT REPORTING (Detail Textuals)	12 Months Ended
	Dec. 31, 2014
	Segment
Segment Reporting [Abstract]
Number of operating segments acquired in third quarter of 2012	1

SUBSEQUENT_EVENTS_Detail_Textu

SUBSEQUENT EVENTS (Detail Textuals) (USD $)	12 Months Ended	0 Months Ended
	Dec. 31, 2014	Jan. 12, 2015	Feb. 23, 2015
Subsequent Event [Line Items]
Shares issued for share based compensation	167,012,323
Subsequent Event | Majority shareholder
Subsequent Event [Line Items]
Due from related party			$74,093
Subsequent Event | Mr. Wumaier
Subsequent Event [Line Items]
Shares issued for share based compensation		10,000