NowNews Digital Media Technology (NDMT) 10-Q 21 May 18 2018 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2018	May 18, 2018
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1
Entity Registrant Name	NowNews Digital Media Technology Co. Ltd.
Entity Central Index Key	1,509,477
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	NDMT
Entity Common Stock, Shares Outstanding		23,617,000

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Current Assets
Cash and cash equivalents	$ 696,676	$ 186,494
Accounts receivable, net	582,350	687,362
Due from related parties	7,136	26,051
Other current assets	478,112	91,636
Current assets of discontinued operations	15	15
Total Current Assets	1,764,289	991,558
Furniture, fixture, and equipment, net	282,275	276,059
Security deposits, non-current	41,980	67,478
Intangible assets, net	20,182	21,800
Total Assets	2,108,726	1,356,895
Current Liabilities
Long-term obligation under capital lease, current	2,318	2,238
Accounts payable	146,066	144,849
Accrued expenses	880,690	957,956
Due to related parties	2,727,916	1,612,260
Other current liabilities	3,536	8,559
Current liabilities of discontinued operations	104,638	102,731
Total Current Liabilities	3,865,164	2,828,593
Long-term obligation under capital lease	2,912	3,442
Total Liabilities	3,868,076	2,832,035
Commitments and contingencies (Note 11)
Equity
Capital stock - $.001 par value
Common Stock, $.001 par value, 50,000,000 shares authorized, 23,072,000 and 23,072,000 shares issued and outstanding as of March 31, 2018 and December 31, 2017, respectively	23,072	23,072
Additional paid-in capital	9,184,634	9,184,634
Subscriptions received in advance	530,000	530,000
Accumulated deficit	(12,322,143)	(11,869,788)
Accumulated other comprehensive income	16,506	16,234
Total Stockholders' deficit	(2,567,931)	(2,115,848)
Noncontrolling Interests	808,581	640,708
Total Deficit	(1,759,350)	(1,475,140)
Total Liabilities and Equity	$ 2,108,726	$ 1,356,895

CONSOLIDATED BALANCE SHEETS _Pa

CONSOLIDATED BALANCE SHEETS [Parenthetical] - $ / shares	Mar. 31, 2018	Dec. 31, 2017
Capital Stock Par Value (in dollars per share)	$ 0.001	$ 0.001
Common Stock, Par Value (in dollars per share)	$ 0.001	$ 0.001
Common Stock, Shares Authorized	50,000,000	50,000,000
Common Stock, Shares Issued	23,072,000	23,072,000
Common Stock, Shares, Outstanding	23,072,000	23,072,000

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Net revenue	$ 878,312	$ 637,547
Cost of revenue	(756,088)	(573,635)
Gross profit	122,224	63,912
Selling expenses	(332,296)	(174,237)
General and administrative expenses	(518,844)	(343,591)
Total operating expense	(851,140)	(517,828)
Operating loss	(728,916)	(453,916)
Other income (expense)
Interest income	3	179
Interest expense	(95)	(65)
Other (expense) income, net	(1,379)	802
Total other (expense) income	(1,471)	916
Loss from continuing operations before income taxes	(730,387)	(453,000)
Income taxes	0	0
Loss from continuing operations	(730,387)	(453,000)
Loss from discontinued operations, net of income taxes	0	0
Net loss	(730,387)	(453,000)
Net loss attributable to noncontrolling interests:
Net loss from continuing operations	278,032	180,859
Net loss from discontinued operations	0	0
Total net loss attributable to noncontrolling interest	278,032	180,859
Net loss attributable to NowNews Digital Media Technology Co. Ltd.	(452,355)	(272,141)
Foreign currency translation (loss) gain	(2,666)	187,299
Comprehensive loss	(455,021)	(84,842)
Other comprehensive (income) loss attributable to noncontrolling interests	(7,111)	2,724
Comprehensive loss attributable to NowNews Digital Media Technology Co. Ltd.	(462,132)	(82,118)
Amount attributable to common stockholders:
Net loss from continuing operations, net of income taxes	(452,355)	(272,141)
Net loss from discontinued operations, net of income taxes	0	0
Net loss attributable to common stockholders	$ (452,355)	$ (272,141)
Net loss attributable to common stockholders - basic and diluted
Loss from continuing operations	$ (0.02)	$ (0.01)
Loss from discontinued operations	0	0
Net loss attributable to common stockholders	$ (0.02)	$ (0.01)
Weighted average shares outstanding, basic and diluted	23,072,000	23,072,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (730,387)	$ (453,000)
Depreciation	21,128	15,327
Amortization	5,153	656
Adjustments to reconcile net loss to net cash provided by operating activities:
Decrease in accounts receivable	117,037	198,010
Decrease in related-parties trade receivable	19,278	53,506
Increase in advance to supplier	0	(248,587)
Decrease in security deposits	26,585	2,462
Increase in other current assets	(389,383)	(562)
(Decrease) increase in accounts payable	(1,461)	47,373
Decrease in accrued expenses	(91,285)	(7,277)
Decrease in other current liabilities	(5,149)	(1,388)
Net cash used in continuing activities	(1,028,484)	(393,480)
Net cash used in discontinued operations	0	0
Net cash used in operating activities	(1,028,484)	(393,480)
CASH FLOWS FROM INVESTING ACTIVITIES
Additions to fixed assets	(22,215)	(9,641)
Acquisition of subsidiary equity interest	0	(30,957)
Net cash used in continuing activities	(22,215)	(40,598)
Net cash used in discontinued operations	0	0
Net cash used in investing activities	(22,215)	(40,598)
CASH FLOWS FROM FINANCING ACTIVITIES
Net proceeds from loans from related parties	1,111,865	110,756
Payments of capital lease obligations	(552)	(9,620)
Capital contributions from noncontrolling interest	446,735	709,142
Net cash provided by continuing activities	1,558,048	810,278
Net cash provided by discontinued operations	0	0
Net cash provided by financing activities	1,558,048	810,278
EFFECT OF EXCHANGE RATE CHANGE ON CASH AND CASH EQUIVALENTS	2,833	24,230
NET INCREASE IN CASH & CASH EQUIVALENTS	510,182	400,430
NET INCREASE IN CASH & CASH EQUIVALENTS FROM DISCONTINUED OPERATIONS	0	0
NET INCREASE IN CASH & CASH EQUIVALENTS FROM CONTINUING OPERATIONS	510,182	400,430
CASH & CASH EQUIVALENTS, BEGINNING BALANCE	186,494	244,691
CASH & CASH EQUIVALENTS, ENDING BALANCE	696,676	645,121
SUPPLEMENTAL DISCLOSURES:
Income tax paid	0	0
Interest paid	$ 95	$ 65

NATURE OF OPERATIONS

NATURE OF OPERATIONS	3 Months Ended
	Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations [Text Block]	NowNews Digital Media Technology Co., Ltd. (Formerly Forever Zen Ltd.) (“NowNews” or “the Company”) was incorporated in Nevada on March 30, 2010 1,500,000 135,000 1,500,000 62 Worldwide Media Investments Corp. (“Worldwide”) was incorporated in Anguilla on June 4, 2013 under the Anguilla International Business Companies Act, 2000. Worldwide is a holding company and has not carried out substantive business operations of its own. Mr. Alan Chen is the sole director and controlling beneficiary shareholder of Worldwide. NOWnews Network Co., Ltd, (“NOWnews Network”) was incorporated in Taipei City, Taiwan on June 8, 2006. NOWnews Network is a media company with operations in Taiwan. NOWnews Network operates a news website and generates revenue from fees paid by advertisers in connection with the display of graphical and non-graphical advertisements. In addition, NOWnews Network provides editing services of news articles, pictures, and videos, and sells the broadcasting rights of its news articles, pictures, and videos. Mr. Alan Chen is a director and former Chairman of NOWnews Network. In August 2013, NOWnews Network established NOWnews International Marketing Co., Ltd (“NOWnews International”) as a 55 10 35 On December 27, 2013, the Board of Directors of NOWnews Network approved the termination of operations of NOWnews International. The results of NOWnews International have been presented as discontinued operations in the consolidated statements of income and comprehensive income. NOWnews Network has reclassified the assets and liabilities of the discontinued entity in the accompanied consolidated financial statements. On June 4, 2013, Sky Media Investments, Co., Ltd. (“Sky Media”), a company incorporated in Anguilla and a wholly-owned subsidiary of the Company, acquired 7,999,945 66.3 1,522,388 45 10,169,945 84.3 On November 14, 2014, the Company entered into and closed a share exchange agreement (the “Share Exchange Agreement”) with Worldwide, the shareholders of Worldwide, and NOWnews Network. Pursuant to the Share Exchange Agreement, the Company issued an aggregate of 20,000,000 22,412,000 6,262,400 66 On August 5, 2015, NOWnews Network, Sky Media, Mr. Alan Chen and Ms. Tu entered a Stock Purchase Agreement (the “Stock Purchase Agreement") with Gamania Digital Entertainment Co. Ltd. (“Gamania Digital”) and Ta Ya Venture Capital Co. Ltd. (“Ta Ya”). Pursuant to the Stock Purchase Agreement and addendums, NOWnews Network issued 1,650,000 350,000 1,000,000 2,200,000 1,114,100 600,000 1,065,000 937,200 30,930 10,000,000 332,779 On March 30, 2018 received NT$ 13,000,000 446,735 50.36 On August 19, 2015, the Company established Dawnrain Media Co., Ltd. (“Dawnrain”) in the Republic of Seychelles (“Seychelles”) as a wholly owned subsidiary. On August 27, 2015, Dawnrain incorporated New Taoyard Cultural Transmission Co., Ltd. (“New Taoyard”) in Seychelles. On November 15, 2016, the Company established Asia Well Ltd.(“Asia Well”) in Seychelles as a wholly owned subsidiary. Dawnrain, New Taoyard, and Asia Well are holding companies and have not carried out substantive business operations of their own. On April 13, 2016, the Company entered in a share exchange agreement (“NTY Ageement”) with the Company’s wholly owned subsidiary, Dawnrain Media Co., Ltd., a Seychelles limited liability company (“Dawnrain”), New Taoyard Advertising Co., Ltd., a Seychelles limited liability company and Dawnrain’s wholly owned subsidiary (“NTY”), Beijing New Tong Ying Culture Media Co., Ltd., a limited liability formed in the People’s Republic of China (“BJNTY”), and BJNTY’s shareholders (the “BJNTY Shareholders”). Pursuant to the NTY Agreement, the BJNTY Shareholders will acquire from the Company an aggregate of 1,600,000 0.001 80 On October 4, 2016, the Company entered into a share exchange agreement (the “MySongAgreement”) with MySong Industrial Co., Ltd. (“MySong”), a limited liability company formed under the laws of Taiwan and both shareholders of MySong to acquire all the issued and outstanding 5,000 200,000 On November 19, 2016, the Company entered into a share exchange agreement (the “Lao Agreement”) with Lao Development Holding Limited (“Lao Development”), a Seychelles company and each of the shareholders of Lao Development (the “Lao Shareholders”) to acquire all the issued and outstanding shares of common stock of Lao Development in exchange for 2,137,500 On August 1, 2017, New Taoyard entered into a share purchase agreement (the “Lovelife Agreement) with Shanghai Lovelife Trading Co., Ltd. (the “Lovelife”), a limited liability formed in the People’s Republic of China, and its sole shareholder and director. Pursuant to the Lovelife Agreement, Lovelife shall transfer 100 160,000 The Company’s fiscal year ends on December 31st.

GOING CONCERN

GOING CONCERN	3 Months Ended
	Mar. 31, 2018
Going Concern [Abstract]
Substantial Doubt about Going Concern [Text Block]	NOTE 2: GOING CONCERN The Company’s consolidated financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred significant losses and has not demonstrated the ability to generate sufficient cash flows from operations to satisfy its liabilities and sustain operations. The Company had accumulated deficits of $ 12,322,143 11,869,788 2,567,931 2,115,848 452,355 272,141 2,100,875 1,837,035 Management’s Plan to Continue as a Going Concern In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plans to obtain such resources for the Company include (1) obtaining capital from the sale of its equity securities, (2) sales of the Company’s services, (3) short-term and long-term borrowings from banks, and (4) short-term borrowings from stockholders or other related party(ies) when needed. However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually to secure other sources of financing and attain profitable operations.

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Basis of Presentation and Significant Accounting Policies [Text Block]	NOTE 3: BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America. Since the Company, Worldwide, and NOWnews Network were entities under common control prior to the restructuring transaction. All the assets and liabilities of Worldwide and NOWnews Network were transferred to the Company at their respective carrying amounts on the date of transaction. The Company and Worldwide have recast prior period financial statements to reflect the conveyance of NOWnews Network to Sky Media as if the restructuring transaction had occurred as of January 1, 2014. All significant intercompany transactions and account balances have been eliminated. The nature of and effects on earnings per share (EPS) of nonrecurring intra-entity transactions involving long-term assets and liabilities is not required to be eliminated and EPS amounts have been recast to include the earnings (or losses) of the transferred net assets. The functional currency of NOWnews Network and NOWnews International is the New Taiwan dollars, however the accompanying consolidated financial statements have been translated and presented in United States Dollars ($). In the accompanying consolidated financial statements and notes, “$”, “US$” and “U.S. dollars” mean United States dollars, and “NT$” and “NT dollars” mean New Taiwan dollars. The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the amount of revenues 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 materially from those results. The most significant estimates reflected in the consolidated financial statements include depreciation, useful lives of property and equipment, deferred income taxes, useful life of intangible assets and contingencies. Estimates and assumptions are periodically reviewed and the effects of revisions are reflected in the consolidated financial statements in the period they are determined to be necessary. The Company considers all cash on hand and in banks, certificates of deposit and other highly-liquid investments with original maturities of three months or less, when purchased, to be cash and cash equivalents. As of March 31, 2018, and December 31, 2017, the Company has uninsured deposits in banks of $ 454,951 41,540 The Company maintains reserves for potential credit losses on accounts receivable. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentrations, customer credit worthiness, current economic trends and changes in customer payment patterns to evaluate the adequacy of these reserves. As of March 31, 2018, and December 31, 2017, the Company assessed the allowance for doubtful accounts of $ 10,537 10,345 Property and equipment are recorded at cost less accumulated depreciation. Gains or losses on disposals are reflected as gain or loss in the year of disposal. The cost of improvements that extends the life of property and equipment are capitalized. These capitalized costs may include structural improvements, equipment, and fixtures. All ordinary repair and maintenance costs are expensed as incurred. Electronic Equipment 3 5 Computer Equipment 5 Office Equipment and Furniture 5 Leasehold Improvement Lesser of term of the lease or the estimated useful lives of the assets The Company applies the provisions of FASB ASC Topic 360 (ASC 360), “Property, Plant, and Equipment” which addresses financial accounting and reporting for the impairment or disposal of long-lived assets. The Company periodically evaluates the carrying value of long-lived assets to be held and used in accordance with ASC 360, at least on an annual basis. ASC 360 requires the impairment losses to be recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair market value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair market values are reduced for the cost of disposal. Intangible assets consist of software, trademark, and copyrights (see Note 6). At least annually, the Company evaluates intangible assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. An impairment loss would be recognized when estimated undiscounted future cash flows expected to result from the use of the asset and its eventual disposition are less than its carrying amount. Estimating future cash flows related to an intangible asset involves significant estimates and assumptions. If the Company’s assumptions are not correct, there could be an impairment loss or, in the case of a change in the estimated useful life of the asset, a change in amortization expense. There was no impairment of intangible assets as of and for the three months ended March 31, 2018 and the year ended December 31, 2017, respectively. Lease agreements are evaluated to determine if they are capital leases meeting any of the following criteria at inception: (a) Transfer of ownership; (b) Bargain purchase option; (c) The lease term is equal to 75 percent or more of the estimated economic life of the leased property; (d) The present value at the beginning of the lease term of the minimum lease payments, excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, including any profit thereon, equals or exceeds 90 percent of the excess of the fair value of the leased property to the lessor at lease inception over any related investment tax credit retained by the lessor and expected to be realized by the lessor. If at its inception a lease meets any of the four lease criteria above, the lease is classified by the lessee as a capital lease; and if none of the four criteria are met, the lease is classified by the lessee as an operating lease. FASB ASC 820, “Fair Value Measurements” defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s own assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes the inputs into three broad levels based on the reliability of the inputs as follows: · Level 1 – Inputs are quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active markets that are readily and regularly available. · Level 2 – Inputs other than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. · Level 3 – Valuations based on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market participant would use in pricing the asset or liability. The carrying values of certain assets and liabilities of the Company, such as cash and cash equivalents, accounts receivable, due from related parties, other current assets, accounts payable, accrued expenses, due to shareholders, and other current liabilities approximate fair value due to their relatively short maturities. Product and service revenue is recognized when the following fundamental criteria are met: (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred or the service has been performed, (iii) the Company’s price to the customer is fixed or determinable and (iv) collection of the resulting accounts receivable is reasonably assured. Payments received before satisfaction of all of the relevant criteria for revenue recognition are recorded as unearned revenue. The Company recognizes revenue for product sales upon transfer of title to the customer. The Company recognizes revenue for services upon performance of the service. Customer purchase orders and/or contracts will generally be used to determine the existence of an arrangement. Shipping documents and the completion of any customer acceptance requirements, when applicable, will be used to verify product delivery or that services have been rendered. The Company will assess whether a price is fixed or determinable based upon the payment terms associated with the transaction and whether the sales price is subject to refund or adjustment. The Company will record reductions to revenue for estimated product returns and pricing adjustments in the same period that the related revenue is recorded. These estimates will be based on industry-based historical data, historical sales returns, if any, analysis of credit memo data, and other factors known at the time. : NOWnews Network adopted the government mandated defined contribution plan pursuant to the Labor Pension Act (the “Act”) in Taiwan. Such labor regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6 27,235 23,881 The Company measures expense associated with all employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements on a straight-line basis over the requisite service period in accordance with ASC Topic 718 “Compensation-Stock Compensation”. Total employee stock-based compensation expenses were $ 0 The Company accounted for stock-based compensation to non-employees in accordance with ASC Topic 505-50 “Equity-Based Payments to Non-Employees” which requires that the cost of services received from non-employees is measured at fair value at the earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total non-employee stock-based compensation expenses were $ 0 The Company uses the United States dollar ("U.S. dollars") for financial reporting purposes. The Company maintains the books and records in its functional currency, being the primary currency of the economic environment in which its operations are conducted. For reporting purpose, the Company translates the assets and liabilities to U.S. dollars using the applicable exchange rates prevailing at the balance sheet dates, and the statements of income are translated at average exchange rates during the reporting periods. Gain or loss on foreign currency transactions are reflected on the income statement. Gain or loss on financial statement translation from foreign currency are recorded as a separate component in the equity section of the balance sheet and is included as part of accumulated other comprehensive income. The functional currency of the Company and its subsidiaries in Taiwan is New Taiwan Dollars. In accordance with FASB ASC Topic 230, “Statement of Cash Flows,” cash flows from the Company’s operations are calculated based upon the local currencies, and translated to the reporting currency using an average foreign exchange rate for the reporting period. As a result, amounts related to changes in assets and liabilities reported on the statement of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheets. Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recognized if it is more likely than not that some portion, or all, of a deferred tax asset will not be realized. The deferred income tax assets were $ 0 The Company applied the provisions of ASC 740-10-50, “Accounting For Uncertainty In Income Taxes”, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. At March 31, 2018 and December 31, 2017, management considered that the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future. The Company is subject to the tax authority in Taiwan for years since incorporated. Earnings (losses) per share is calculated in accordance with ASC 260. Basic earnings per share is based upon the weighted average number of common shares outstanding. Diluted earnings (losses) per share is based on the assumption that all dilutive convertible shares and stock instruments were converted or exercised. Options and warrants are assumed to be exercised at the beginning of the period if the average stock price for the period is greater than the exercise price of the warrants and options. For the three months ended March 31, 2018 and 2017, no options or warrants were issued or outstanding. Results of the Company’s discontinued entity have been presented in discontinued operations in the financial statements. See Note 1 and Note 12 for additional information. Certain classifications have been made to the prior year financial statements to conform to the current year presentation. The reclassification had no impact on previously reported net loss or accumulated deficit. In February 2016, the FASB issued ASU No. 2016-02, “Leases.” The core principle of the ASU is that a lessee should recognize the assets and liabilities that arise from its leases other than those that meet the definition of a short-term lease. The ASU requires extensive qualitative and quantitative disclosures, including with respect to significant judgments made by management. Subsequently, the FASB issued ASU No. 2017-13, in September 2017 and ASU No. 2018-01, in January 2018, which amends and clarifies ASU 2016-02. The ASU will be effective for the Company beginning January 1, 2019, including interim periods in the fiscal year 2019. Early adoption is permitted. The Company is in the process of determining the method of adoption and assessing the impact of this ASU on its consolidated results of operations, cash flows, financial position and disclosures. In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) . In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing . In May 2016, the FASB issued ASU 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients and ASU 2016-11, Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815): Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting . In December 2016, the FASB issued ASU 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers. In September 2017, the FASB issued ASU 2017-13, Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842). These amendments provide additional clarification and implementation guidance on the previously issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). The amendments in ASU 2016-08 clarify how an entity should identify the specified good or service for the principal versus agent evaluation and how it should apply the control principle to certain types of arrangements. ASU 2016-10 clarifies the following two aspects of ASU 2014-09: identifying performance obligations and licensing implementation guidance. ASU 2016-11 rescinds several SEC Staff Announcements that are codified in Topic 605, including, among other items, guidance relating to accounting for consideration given by a vendor to a customer, as well as accounting for shipping and handling fees and freight services. ASU 2016-12 provides clarification to Topic 606 on how to assess collectability, present sales tax, treat noncash consideration, and account for completed and modified contracts at the time of transition. ASU 2016-12 clarifies that an entity retrospectively applying the guidance in Topic 606 is not required to disclose the effect of the accounting change in the period of adoption. Additionally, ASU 2016-20 clarifies certain narrow aspects within Topic 606 including its scope, contract cost accounting, and disclosures. The new guidance requires enhanced disclosures, including revenue recognition policies to identify performance obligations to customers and significant judgments in measurement and recognition. The effective date and transition requirements for these amendments are the same as the effective date and transition requirements of ASU 2014-09, which is effective for fiscal years, and for interim periods within those years, beginning after December 15, 2017. The Company is currently evaluating the overall impact that ASU 2014-09 and its related amendments will have on the Company’s financial statements. On December 22, 2017, the SEC issued Staff Accounting Bulletin (“SAB 118”), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under ASC 740 is complete. In March 2018, the FASB issued ASU 2018-05, Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 (SEC Update), Income Taxes (Topic 740). ASU 2018-05 provides guidance regarding the recording of tax impacts where uncertainty exists, in the period of adoption of the 2017 U.S. Tax Cuts and Jobs Act (the “2017 Tax Act”). In February 2018, the FASB issued Accounting Standards Update No. 2018-02 (ASU 2018-02), Income Statement - Reporting Comprehensive Income (Topic 220). The guidance in ASU 2018-02 allows an entity to elect to reclassify the stranded tax effects related to the Tax Cuts and Jobs Act (the Tax Act) of 2017 from accumulated other comprehensive income into retained earnings. ASU 2018-02 is effective for fiscal years beginning after December 15, 2018, with early adoption permitted. The Company is currently evaluating the effect this standard will have on its Consolidated Financial Statements.

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	3 Months Ended
	Mar. 31, 2018
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	NOTE 4: ACCOUNTS RECEIVABLE March 31, December 31, Accounts receivable $ 592,887 $ 697,707 Less: Allowance for doubtful accounts (10,537) (10,345) Accounts receivable, net $ 582,350 $ 687,362

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	3 Months Ended
	Mar. 31, 2018
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 5: PROPERTY AND EQUIPMENT, NET March 31, December 31, 2018 2017 Capital Lease $ 181,643 $ 178,334 Leasehold improvement 153,624 149,508 Computer equipment 57,413 56,367 Office equipment and furniture 41,509 23,883 Electronic equipment 17,941 13,855 452,130 421,947 Less: Accumulated depreciation (169,855) (145,888) $ 282,275 $ 276,059 As of March 31, 2018, assets under capital lease of $ 181,643 21,128 15,327

INTANGIBLE ASSETS, NET

INTANGIBLE ASSETS, NET	3 Months Ended
	Mar. 31, 2018
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Intangible Assets Disclosure [Text Block]	NOTE 6: INTANGIBLE ASSETS, NET March 31, December 31, 2018 2017 Copyrights $ 971,990 $ 954,280 Software 38,267 37,570 Trademark 7,216 7,085 Patent 173 170 Others 16,364 16,066 1,034,010 1,015,171 Accumulated amortization (1,013,828) (993,371) Intangible assets, net $ 20,182 $ 21,800 Intangible assets amounted to $ 20,182 21,800 Copyrights Copyrights mainly include the copyrights of multiple films and pictures acquired from June 2007 to October 2009, and during the year ended December 31, 2013, with the total purchase amount of NT$ 28,284,903 971,990 5 10 0 For the three months ended March 31, 2018 and 2017, total amortization expense amounted to $ 2,010 $656 As of March 31, Amount 2019 $ 7,804 2020 7,529 2021 4,849 $ 20,182

ACCRUED EXPENSES

ACCRUED EXPENSES	3 Months Ended
	Mar. 31, 2018
Accrued Liabilities [Abstract]
Accounts Payable And Accrued Liabilities Disclosure [Text Block]	NOTE 7: ACCRUED EXPENSES March 31, December 31, 2018 2017 Accrued bonus $ 348,171 $ 427,486 Accrued payroll 202,489 179,094 Accrued professional fees 170,570 164,309 Accrued employee benefits and pension expenses 75,416 108,884 Accrued sales taxes 5,643 12,677 Other 78,401 65,506 Total $ 880,690 $ 957,956

INCOME TAX

INCOME TAX	3 Months Ended
	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 8: INCOME TAX United States The Company is incorporated in the United States of America and is subject to United States federal taxation. No provisions for income taxes have been made as the Company has no taxable income for the period. The applicable income tax rate for the Company was 35 100 On December 22, 2017 H.R. 1, originally known as the Tax Cuts and Jobs Act, (the “Tax Act”) was enacted. Among the significant changes to the U.S. Internal Revenue Code, the Tax Act lowers the U.S. federal corporate income tax rate (“Federal Tax Rate”) from 35 21 0 17 Anguilla Worldwide Media Investments Corp. and Sky Media are incorporated in Anguilla, which does not tax income. Seychelles Dawnrain Media Co., Ltd., New Taoyard Cultural Transmission Co., Ltd., and Asia Well Ltd. are incorporated in Seychelles, which does not tax income. Taiwan NOWnews Network and NOWnews International are incorporated in Taiwan. According to the amendments to the “Income Tax Act”enacted by the office of the President of the R.O.C. on February 7, 2018, an increase in the statutory income tax rate from 17 20 10 5 For the Three Months ended March 31, 2018 2017 Current USA $ - $ - Taiwan - - Deferred USA Deferred tax assets for NOL carryforwards (35,733) (26,409) Valuation allowance 35,733 26,409 Net changes in deferred income tax expense (benefit) under non-current portion - - Taiwan Noncurrent portion NOL carryforwards (204,256) (52,836) Valuation allowance 204,256 52,836 Net changes in deferred income tax expense (benefit) under non-current portion - - Total provision for income tax expense (benefit) $ - $ - For the Three Months Ended March 31, 2018 2017 U.S. statutory income tax rate 21.0 % 35.0 % Foreign statutory income tax rate difference (1.0) % (18.0) % Provisional remeasurement of deferred taxes (U.S.) (17.0) % - % Changes in valuation allowance (3.0) % (17.0) % Effective income tax rate 0.0 % 0.0 % March 31, December 31, 2018 2017 Deferred tax assets: Net operating loss carryforwards $ 4,804,612 $ 4,564,623 Less: Valuation allowance (4,804,612) (4,564,623) Deferred tax assets, net $ - $ - 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 the net operating losses and temporary differences become deductible. Management considered projected future taxable income and tax planning strategies in making this assessment. As of March 31, 2018, and December 31, 2017, the Company accrued 100

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	3 Months Ended
	Mar. 31, 2018
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 9: STOCKHOLDERS’ EQUITY As of March 31, 2018, the Company was authorized to issue a total of 50,000,000 0.001 On June 4, 2013, Worldwide issued 17,000,000 17,000,000 1,000,000 8,548,000 3,816,000 3,636,000 2,847,725 410,000 11,687,600 2,054,675 On September 16, 2013, Worldwide entered into a written Definitive Agreement with GIA Investments Corp. (“GIA”), (the “Definitive Agreement”). Pursuant to the provisions of the Definitive Agreement, Worldwide would acquire NOWnews Network pursuant to a stock purchase agreement, and Worldwide will fund the operations of NOWnews Network for a period of approximately 8 months. Additionally, Worldwide desires to be acquired by an unidentified company (defined in the Definitive Agreement as “Company A”), pursuant to a stock exchange agreement, and Company A will be a participant in the OTCQB. As specified in the Definitive Agreement, GIA intends to acquire 15 3,000,000 84 Pursuant to the Definitive Agreement, during September through December 2013, GIA funded an aggregate of $ 1,522,388 3,000,000 During September through December 2013, Sky Media, the wholly-owned subsidiary of Worldwide, acquired 7,999,945 66.3 1,522,388 45 10,169,945 84.3 1,522,388 Pursuant to the Share Exchange Agreement entered on November 14, 2014 (see Note 1), the Company issued an aggregate of 20,000,000 22,412,000 In February, 2015, Ms. Chiu-li Tu paid off the bank loans obtained by NOWnews Network, amounted to approximately $ 809,343 817,104 On July 31, 2015, NOWnews Network entered an agreement with Alan Chen and Ms. Chiu-li Tu, pursuant to which, Alan Chen and Ms. Tu agreed to forgive to their debt due from NOWnews Network in the amount of approximately $ 116,255 3.7 367,808 11.6 On August 5, 2015, NOWnews Network, Sky Media, Mr. Alan Chen and Ms. Tu entered a Stock Purchase Agreement (the “Stock Purchase Agreement”) with Gamania Digital Entertainment Co. Ltd. (“Gamania Digital”) and Ta Ya Venture Capital Co. Ltd. (“Ta Ya”), in which there are two phases of stock transfers. In Phase I, NOWnews Network is committed to sell to Gamania Digital and Ta Ya 1,250,000 400,000 10 1,250,000 400,000 388,803 12.5 124,417 4.0 350,000 107,230 3.5 1,000,000 10 313,283 10 2,200,000 10 711,054 22,000,000 1,065,000 30,930 937,200 ). ) issued additional 1,114,100 600,000 10 366,722 11,141,000 199,667 6,000,000 10,000,000 332,779 13,000,000 446,735 50.36 On October 4, 2016, the Company issued 660,000 660,000 0.001 4.50 2,970,000 Dawnrain and New Taoyard had 30,000,000 1 2,250,000 1 10 10 100 10 10 100 On June 22, 2017, the Company entered into a subscription agreement (the “Agreement”) with Wei Su Technology Holdings Co., Ltd. (the “Wei Su”). Wei Su was incorporated in September 2001 under the laws of Taiwan. Pursuant to the Agreement, Wei Su agreed to purchase 100,000 530,000 5.8 the Company has not issued 100,000 On March 17, 2017, the Company entered into a consulting agreement (the “EMCC Agreement”) with EMCC International Consultancy Co., Ltd. (“EMCC”) for the maintenance of the listing in the U.S. stock exchange market. At December 31, 2017, the Company recognized non-employee stock based compensation cost of $ 795,000 2.65 On December 1, 2017, the Board of Directors and the majority beneficiary shareholders of the Company approved to award bonus to current four directors and Mr. Alan Chen, the former Chairman, in an aggregate of 545,000 at $ 2.65 1,444,250

NON-CONTROLLING INTEREST

NON-CONTROLLING INTEREST	3 Months Ended
	Mar. 31, 2018
Noncontrolling Interest [Abstract]
Noncontrolling Interest Disclosure [Text Block]	NOTE 10: NON-CONTROLLING INTEREST In August 2013, NOWnews Network established NOWnews International as a 55 and current director 10 35 During September through December 2013, Sky Media acquired 66 84.3 On August 14 and September 8, 2015, NOWnews Network issued additional 1,650,000 350,000 On each of November 30, 2016, March 16, 2017, October 2, 2017, and November 17, 2017, 1,000,000 , 2,200,000 1,114,100 600,000 50.36 Non-controlling interest consisted of the following: March 31, December 31, 2018 2017 Beginning balance $ 640,708 $ 641,118 Capital contribution by non-controlling interest 446,735 835,124 Net loss attributed to non-controlling interest (278,032) (842,645) Other comprehensive loss attributable to non-controlling interest (830) 7,111 Ending balance $ 808,581 $ 640,708

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 11: COMMITMENTS AND CONTINGENCIES (1) Lease commitments Capital Lease From April, 2015, NOWnews Network entered into various capital lease agreements with Nextlink Technology Co., Ltd. (“Nextlink”), pursuant to which NOWNews Network agreed to lease multiple servers from Nextlink for the period ranges from sixteen months to two years. At the end of each contract and upon fulfillment of the lease obligations, the title of these servers and ownership shall be transferred to NOWnews Network. Because NOWnews Network takes ownership of the equipment at the completion of the lease contract, NOWnews Network determined that the arrangement represents a capital lease for the equipment. The Company recorded $ 174,598 On June 21, 2017, NOWnews Network entered into another capital lease agreement with High Performance Information Co., Ltd. (“HPI”), pursuant to which NOWNews Network agreed to lease the Network Attached Storage (“NAS”) servers from HPI for three years with maturity date on May 31, 2020. At the end of this contract and upon fulfillment of the lease obligations, the title of these servers and ownership shall be transferred to NOWnews Network. Because NOWnews Network takes ownership of the equipment at the completion of the lease contract, NOWnews Network determined that the arrangement represents a capital lease for the equipment. The Company recorded $ 7,045 Depreciation expense of those equipment under capital lease was $ 10,170 9,324 95 65 Operating Lease Operating lease commitments consist of leases for office space and copy machines under various operating lease agreements which expire in August, 2022 As of March 31, Capital Operating 2019 $ 2,318 $ 303,844 2020 2,912 311,508 2021 - 324,412 2022 - 321,975 After 2023 - 127,790 Total minimum payments $ 5,230 $ 1,389,529 The Company incurred rent expenses of $ 71,517 25,382 (2) Litigation Defamation and General Matters From time to time, the Company is subject to legal proceedings and claims in the ordinary course of business, including claims of alleged infringement of copyrights and other intellectual property rights and other claims alleging defamation, invasion of privacy, or similar claims arising in connection with the news articles, pictures, and other contents published on the Company’s website. (3) Shares to be issued On August 5, 2015, NOWnews Network, Sky Media, Mr. Alan Chen and Ms. Tu entered a Stock Purchase Agreement with Gamania Digital, and Ta Ya, in which NOWnews Network is committed to sell to Gamania Digital, and Ta Ya of its outstanding shares through two Phases (see Note 9). As of December 31, 2017 4,914,100 1,621,960 49,141,000 on September 21, 2018 pursuant and addendums

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	3 Months Ended
	Mar. 31, 2018
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	NOTE 12: DISCONTINUED OPERATIONS On December 27, 2013, NOWnews Network’s Board of Directors approved the termination of operations of NOWnews Network’s 55 As of March Cash & cash equivalents $ 14 Other Current assets 1 Current assets $ 15 Accounts payable $ 180 Accrued expenses 429 Due to related parties 104,029 Current liabilities $ 104,638

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	Name of entity or Individual Relationship with the Company and its subsidiaries Mega Media Investments Co., Ltd. (Taiwan Branch) Entity controlled by Mr. Alan Chen Gamania Digital Entertainment Co., Ltd. Entity owned 45.61% of NOWnews Network. GASH Co., Ltd. Entity controlled by Gamania Digital. Jollywiz Digital Technology Co., Ltd. Entity controlled by Gamania Digital. GASH Media Digital Marketing Co., Ltd Entity controlled by GASH Co., Ltd. Mr. Alan Chen Director and controlling beneficiary shareholder of the Company. Current Director and former Chairman of NOWnews Network. Transactions For the Three Months Ended March 31, 2018 2017 Sales to GASH Co., Ltd. $ 8,621 $ 9,670 Sales to Mega Media Investments Co., Ltd. (Taiwan Branch) - 13,215 Sales to GASH Media Digital Marketing Co., Ltd. - 4,451 Total $ 8,621 $ 27,336 The primary services provided by NOWnews Network to this related party were advertisement space on NOWnews Network’s website. Due from related parties March 31, December 31, 2018 2017 Trade receivable from GASH Co., Ltd. $ 7,136 $ 19,698 Trade receivable from GASH Media Digital Marketing Co., Ltd. - 6,353 Total $ 7,136 $ 26,051 Due to related parties March 31, December 31, 2018 2017 Due to Mr. Alan Chen $ 2,700,096 $ 1,573,618 Due to Mega Media Investments Co., Ltd. (Taiwan Branch) 25,655 5,302 Due to Gamania Digital Entertainment Co., Ltd. 2,165 - Due to Jollywiz Digital Technology Co., Ltd. - 33,340 $ 2,727,916 $ 1,612,260 Due to related parties were unsecured, had no written agreement, due on demand with no maturity date, and bearing no interest.

SUBSEQUENT EVENT

SUBSEQUENT EVENT	3 Months Ended
	Mar. 31, 2018
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 14: SUBSEQUENT EVENT Management has evaluated subsequent events through May 20, 2018, the date which the financial statements were available to be issued. All subsequent events requiring recognition as of March 31, 2017 have been incorporated into these consolidated financial statements and there are no subsequent events that require disclosure in accordance with FASB ASC Topic 855, “Subsequent Events.”

BASIS OF PRESENTATION AND SUM20

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of presentation: The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America. Since the Company, Worldwide, and NOWnews Network were entities under common control prior to the restructuring transaction. All the assets and liabilities of Worldwide and NOWnews Network were transferred to the Company at their respective carrying amounts on the date of transaction. The Company and Worldwide have recast prior period financial statements to reflect the conveyance of NOWnews Network to Sky Media as if the restructuring transaction had occurred as of January 1, 2014. All significant intercompany transactions and account balances have been eliminated. The nature of and effects on earnings per share (EPS) of nonrecurring intra-entity transactions involving long-term assets and liabilities is not required to be eliminated and EPS amounts have been recast to include the earnings (or losses) of the transferred net assets. The functional currency of NOWnews Network and NOWnews International is the New Taiwan dollars, however the accompanying consolidated financial statements have been translated and presented in United States Dollars ($). In the accompanying consolidated financial statements and notes, “$”, “US$” and “U.S. dollars” mean United States dollars, and “NT$” and “NT dollars” mean New Taiwan dollars.
Use of Estimates, Policy [Policy Text Block]	Use of estimates and assumptions: The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the amount of revenues 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 materially from those results. The most significant estimates reflected in the consolidated financial statements include depreciation, useful lives of property and equipment, deferred income taxes, useful life of intangible assets and contingencies. Estimates and assumptions are periodically reviewed and the effects of revisions are reflected in the consolidated financial statements in the period they are determined to be necessary.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and cash equivalents: The Company considers all cash on hand and in banks, certificates of deposit and other highly-liquid investments with original maturities of three months or less, when purchased, to be cash and cash equivalents. As of March 31, 2018, and December 31, 2017, the Company has uninsured deposits in banks of $ 454,951 41,540
Receivables, Policy [Policy Text Block]	Accounts receivable: The Company maintains reserves for potential credit losses on accounts receivable. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentrations, customer credit worthiness, current economic trends and changes in customer payment patterns to evaluate the adequacy of these reserves. As of March 31, 2018, and December 31, 2017, the Company assessed the allowance for doubtful accounts of $ 10,537 10,345
Property, Plant and Equipment, Policy [Policy Text Block]	Property and equipment: Property and equipment are recorded at cost less accumulated depreciation. Gains or losses on disposals are reflected as gain or loss in the year of disposal. The cost of improvements that extends the life of property and equipment are capitalized. These capitalized costs may include structural improvements, equipment, and fixtures. All ordinary repair and maintenance costs are expensed as incurred. Electronic Equipment 3 5 Computer Equipment 5 Office Equipment and Furniture 5 Leasehold Improvement Lesser of term of the lease or the estimated useful lives of the assets
Long-lived assets [Policy Text Block]	Long-lived assets: The Company applies the provisions of FASB ASC Topic 360 (ASC 360), “Property, Plant, and Equipment” which addresses financial accounting and reporting for the impairment or disposal of long-lived assets. The Company periodically evaluates the carrying value of long-lived assets to be held and used in accordance with ASC 360, at least on an annual basis. ASC 360 requires the impairment losses to be recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair market value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair market values are reduced for the cost of disposal.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible assets: Intangible assets consist of software, trademark, and copyrights (see Note 6). At least annually, the Company evaluates intangible assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. An impairment loss would be recognized when estimated undiscounted future cash flows expected to result from the use of the asset and its eventual disposition are less than its carrying amount. Estimating future cash flows related to an intangible asset involves significant estimates and assumptions. If the Company’s assumptions are not correct, there could be an impairment loss or, in the case of a change in the estimated useful life of the asset, a change in amortization expense. There was no impairment of intangible assets as of and for the three months ended March 31, 2018 and the year ended December 31, 2017, respectively.
Lessor, Leases [Policy Text Block]	Leases: Lease agreements are evaluated to determine if they are capital leases meeting any of the following criteria at inception: (a) Transfer of ownership; (b) Bargain purchase option; (c) The lease term is equal to 75 percent or more of the estimated economic life of the leased property; (d) The present value at the beginning of the lease term of the minimum lease payments, excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, including any profit thereon, equals or exceeds 90 percent of the excess of the fair value of the leased property to the lessor at lease inception over any related investment tax credit retained by the lessor and expected to be realized by the lessor. If at its inception a lease meets any of the four lease criteria above, the lease is classified by the lessee as a capital lease; and if none of the four criteria are met, the lease is classified by the lessee as an operating lease.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value Measurements: FASB ASC 820, “Fair Value Measurements” defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s own assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes the inputs into three broad levels based on the reliability of the inputs as follows: · Level 1 – Inputs are quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active markets that are readily and regularly available. · Level 2 – Inputs other than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. · Level 3 – Valuations based on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market participant would use in pricing the asset or liability. The carrying values of certain assets and liabilities of the Company, such as cash and cash equivalents, accounts receivable, due from related parties, other current assets, accounts payable, accrued expenses, due to shareholders, and other current liabilities approximate fair value due to their relatively short maturities.
Revenue Recognition, Policy [Policy Text Block]	Revenue recognition: Product and service revenue is recognized when the following fundamental criteria are met: (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred or the service has been performed, (iii) the Company’s price to the customer is fixed or determinable and (iv) collection of the resulting accounts receivable is reasonably assured. Payments received before satisfaction of all of the relevant criteria for revenue recognition are recorded as unearned revenue. The Company recognizes revenue for product sales upon transfer of title to the customer. The Company recognizes revenue for services upon performance of the service. Customer purchase orders and/or contracts will generally be used to determine the existence of an arrangement. Shipping documents and the completion of any customer acceptance requirements, when applicable, will be used to verify product delivery or that services have been rendered. The Company will assess whether a price is fixed or determinable based upon the payment terms associated with the transaction and whether the sales price is subject to refund or adjustment. The Company will record reductions to revenue for estimated product returns and pricing adjustments in the same period that the related revenue is recorded. These estimates will be based on industry-based historical data, historical sales returns, if any, analysis of credit memo data, and other factors known at the time.
Pension and Other Postretirement Plans, Nonpension Benefits, Policy [Policy Text Block]	Post-retirement and post-employment benefits : NOWnews Network adopted the government mandated defined contribution plan pursuant to the Labor Pension Act (the “Act”) in Taiwan. Such labor regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6 27,235 23,881
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock-based Compensation: The Company measures expense associated with all employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements on a straight-line basis over the requisite service period in accordance with ASC Topic 718 “Compensation-Stock Compensation”. Total employee stock-based compensation expenses were $ 0 The Company accounted for stock-based compensation to non-employees in accordance with ASC Topic 505-50 “Equity-Based Payments to Non-Employees” which requires that the cost of services received from non-employees is measured at fair value at the earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total non-employee stock-based compensation expenses were $ 0
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign currency translation: The Company uses the United States dollar ("U.S. dollars") for financial reporting purposes. The Company maintains the books and records in its functional currency, being the primary currency of the economic environment in which its operations are conducted. For reporting purpose, the Company translates the assets and liabilities to U.S. dollars using the applicable exchange rates prevailing at the balance sheet dates, and the statements of income are translated at average exchange rates during the reporting periods. Gain or loss on foreign currency transactions are reflected on the income statement. Gain or loss on financial statement translation from foreign currency are recorded as a separate component in the equity section of the balance sheet and is included as part of accumulated other comprehensive income. The functional currency of the Company and its subsidiaries in Taiwan is New Taiwan Dollars.
Statement of Cash Flows [Policy Text Block]	Statement of cash flows: In accordance with FASB ASC Topic 230, “Statement of Cash Flows,” cash flows from the Company’s operations are calculated based upon the local currencies, and translated to the reporting currency using an average foreign exchange rate for the reporting period. As a result, amounts related to changes in assets and liabilities reported on the statement of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheets.
Income Tax, Policy [Policy Text Block]	Income taxes: Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recognized if it is more likely than not that some portion, or all, of a deferred tax asset will not be realized. The deferred income tax assets were $ 0 The Company applied the provisions of ASC 740-10-50, “Accounting For Uncertainty In Income Taxes”, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. At March 31, 2018 and December 31, 2017, management considered that the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future. The Company is subject to the tax authority in Taiwan for years since incorporated.
Earnings Per Share, Policy [Policy Text Block]	Earnings (Losses) per share (EPS): Earnings (losses) per share is calculated in accordance with ASC 260. Basic earnings per share is based upon the weighted average number of common shares outstanding. Diluted earnings (losses) per share is based on the assumption that all dilutive convertible shares and stock instruments were converted or exercised. Options and warrants are assumed to be exercised at the beginning of the period if the average stock price for the period is greater than the exercise price of the warrants and options. For the three months ended March 31, 2018 and 2017, no options or warrants were issued or outstanding.
Discontinued Operations, Policy [Policy Text Block]	Discontinued operations Results of the Company’s discontinued entity have been presented in discontinued operations in the financial statements. See Note 1 and Note 12 for additional information.
Reclassification, Policy [Policy Text Block]	Reclassifications: Certain classifications have been made to the prior year financial statements to conform to the current year presentation. The reclassification had no impact on previously reported net loss or accumulated deficit.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent accounting pronouncements: In February 2016, the FASB issued ASU No. 2016-02, “Leases.” The core principle of the ASU is that a lessee should recognize the assets and liabilities that arise from its leases other than those that meet the definition of a short-term lease. The ASU requires extensive qualitative and quantitative disclosures, including with respect to significant judgments made by management. Subsequently, the FASB issued ASU No. 2017-13, in September 2017 and ASU No. 2018-01, in January 2018, which amends and clarifies ASU 2016-02. The ASU will be effective for the Company beginning January 1, 2019, including interim periods in the fiscal year 2019. Early adoption is permitted. The Company is in the process of determining the method of adoption and assessing the impact of this ASU on its consolidated results of operations, cash flows, financial position and disclosures. In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) . In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing . In May 2016, the FASB issued ASU 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients and ASU 2016-11, Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815): Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting . In December 2016, the FASB issued ASU 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers. In September 2017, the FASB issued ASU 2017-13, Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842). These amendments provide additional clarification and implementation guidance on the previously issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). The amendments in ASU 2016-08 clarify how an entity should identify the specified good or service for the principal versus agent evaluation and how it should apply the control principle to certain types of arrangements. ASU 2016-10 clarifies the following two aspects of ASU 2014-09: identifying performance obligations and licensing implementation guidance. ASU 2016-11 rescinds several SEC Staff Announcements that are codified in Topic 605, including, among other items, guidance relating to accounting for consideration given by a vendor to a customer, as well as accounting for shipping and handling fees and freight services. ASU 2016-12 provides clarification to Topic 606 on how to assess collectability, present sales tax, treat noncash consideration, and account for completed and modified contracts at the time of transition. ASU 2016-12 clarifies that an entity retrospectively applying the guidance in Topic 606 is not required to disclose the effect of the accounting change in the period of adoption. Additionally, ASU 2016-20 clarifies certain narrow aspects within Topic 606 including its scope, contract cost accounting, and disclosures. The new guidance requires enhanced disclosures, including revenue recognition policies to identify performance obligations to customers and significant judgments in measurement and recognition. The effective date and transition requirements for these amendments are the same as the effective date and transition requirements of ASU 2014-09, which is effective for fiscal years, and for interim periods within those years, beginning after December 15, 2017. The Company is currently evaluating the overall impact that ASU 2014-09 and its related amendments will have on the Company’s financial statements. On December 22, 2017, the SEC issued Staff Accounting Bulletin (“SAB 118”), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under ASC 740 is complete. In March 2018, the FASB issued ASU 2018-05, Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 (SEC Update), Income Taxes (Topic 740). ASU 2018-05 provides guidance regarding the recording of tax impacts where uncertainty exists, in the period of adoption of the 2017 U.S. Tax Cuts and Jobs Act (the “2017 Tax Act”). In February 2018, the FASB issued Accounting Standards Update No. 2018-02 (ASU 2018-02), Income Statement - Reporting Comprehensive Income (Topic 220). The guidance in ASU 2018-02 allows an entity to elect to reclassify the stranded tax effects related to the Tax Cuts and Jobs Act (the Tax Act) of 2017 from accumulated other comprehensive income into retained earnings. ASU 2018-02 is effective for fiscal years beginning after December 15, 2018, with early adoption permitted. The Company is currently evaluating the effect this standard will have on its Consolidated Financial Statements.

BASIS OF PRESENTATION AND SUM21

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Property Plant And Equipment Estimated Useful Lives [Table Text Block]	Depreciation for financial reporting purposes is provided using the straight-line method over the estimated useful lives of the assets or lease term as follows: Electronic Equipment 3 5 Computer Equipment 5 Office Equipment and Furniture 5 Leasehold Improvement Lesser of term of the lease or the estimated useful lives of the assets

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	3 Months Ended
	Mar. 31, 2018
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	Accounts receivable consist of the following: March 31, December 31, Accounts receivable $ 592,887 $ 697,707 Less: Allowance for doubtful accounts (10,537) (10,345) Accounts receivable, net $ 582,350 $ 687,362

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	3 Months Ended
	Mar. 31, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment consist of the following: March 31, December 31, 2018 2017 Capital Lease $ 181,643 $ 178,334 Leasehold improvement 153,624 149,508 Computer equipment 57,413 56,367 Office equipment and furniture 41,509 23,883 Electronic equipment 17,941 13,855 452,130 421,947 Less: Accumulated depreciation (169,855) (145,888) $ 282,275 $ 276,059

INTANGIBLE ASSETS, NET (Tables)

INTANGIBLE ASSETS, NET (Tables)	3 Months Ended
	Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Intangible assets consist of the following: March 31, December 31, 2018 2017 Copyrights $ 971,990 $ 954,280 Software 38,267 37,570 Trademark 7,216 7,085 Patent 173 170 Others 16,364 16,066 1,034,010 1,015,171 Accumulated amortization (1,013,828) (993,371) Intangible assets, net $ 20,182 $ 21,800
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Estimated amortization for the next five years and thereafter is as follows: As of March 31, Amount 2019 $ 7,804 2020 7,529 2021 4,849 $ 20,182

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	3 Months Ended
	Mar. 31, 2018
Accrued Liabilities [Abstract]
Schedule of Accrued Liabilities [Table Text Block]	Accrued expenses consist of the following: March 31, December 31, 2018 2017 Accrued bonus $ 348,171 $ 427,486 Accrued payroll 202,489 179,094 Accrued professional fees 170,570 164,309 Accrued employee benefits and pension expenses 75,416 108,884 Accrued sales taxes 5,643 12,677 Other 78,401 65,506 Total $ 880,690 $ 957,956

INCOME TAX (Tables)

INCOME TAX (Tables)	3 Months Ended
	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Provision for income tax expense (benefit) consists of the following: For the Three Months ended March 31, 2018 2017 Current USA $ - $ - Taiwan - - Deferred USA Deferred tax assets for NOL carryforwards (35,733) (26,409) Valuation allowance 35,733 26,409 Net changes in deferred income tax expense (benefit) under non-current portion - - Taiwan Noncurrent portion NOL carryforwards (204,256) (52,836) Valuation allowance 204,256 52,836 Net changes in deferred income tax expense (benefit) under non-current portion - - Total provision for income tax expense (benefit) $ - $ -
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The following is a reconciliation of the statutory tax rate to the effective tax rate: For the Three Months Ended March 31, 2018 2017 U.S. statutory income tax rate 21.0 % 35.0 % Foreign statutory income tax rate difference (1.0) % (18.0) % Provisional remeasurement of deferred taxes (U.S.) (17.0) % - % Changes in valuation allowance (3.0) % (17.0) % Effective income tax rate 0.0 % 0.0 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Significant components of the Company’s deferred taxes as of March 31, 2018 and December 31, 2017 were as follows: March 31, December 31, 2018 2017 Deferred tax assets: Net operating loss carryforwards $ 4,804,612 $ 4,564,623 Less: Valuation allowance (4,804,612) (4,564,623) Deferred tax assets, net $ - $ -

NON-CONTROLLING INTEREST (Table

NON-CONTROLLING INTEREST (Tables)	3 Months Ended
	Mar. 31, 2018
Noncontrolling Interest [Abstract]
Noncontrolling Interest [Table Text Block]	Non-controlling interest consisted of the following: March 31, December 31, 2018 2017 Beginning balance $ 640,708 $ 641,118 Capital contribution by non-controlling interest 446,735 835,124 Net loss attributed to non-controlling interest (278,032) (842,645) Other comprehensive loss attributable to non-controlling interest (830) 7,111 Ending balance $ 808,581 $ 640,708

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	The Company's obligations under capital and operating leases are as follows: As of March 31, Capital Operating 2019 $ 2,318 $ 303,844 2020 2,912 311,508 2021 - 324,412 2022 - 321,975 After 2023 - 127,790 Total minimum payments $ 5,230 $ 1,389,529

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	3 Months Ended
	Mar. 31, 2018
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]	Net assets of discontinued operations as of March 31, 2018 were as follows: As of March Cash & cash equivalents $ 14 Other Current assets 1 Current assets $ 15 Accounts payable $ 180 Accrued expenses 429 Due to related parties 104,029 Current liabilities $ 104,638

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Mar. 31, 2018
Related Party Transactions [Abstract]
Schedule Of Related Party Relationship With The Entity [Table Text Block]	The related parties of the company with whom transactions are reported in these financial statements are as follows: Name of entity or Individual Relationship with the Company and its subsidiaries Mega Media Investments Co., Ltd. (Taiwan Branch) Entity controlled by Mr. Alan Chen Gamania Digital Entertainment Co., Ltd. Entity owned 45.61% of NOWnews Network. GASH Co., Ltd. Entity controlled by Gamania Digital. Jollywiz Digital Technology Co., Ltd. Entity controlled by Gamania Digital. GASH Media Digital Marketing Co., Ltd Entity controlled by GASH Co., Ltd. Mr. Alan Chen Director and controlling beneficiary shareholder of the Company. Current Director and former Chairman of NOWnews Network.
Schedule of Related Party Transactions [Table Text Block]	Transactions For the Three Months Ended March 31, 2018 2017 Sales to GASH Co., Ltd. $ 8,621 $ 9,670 Sales to Mega Media Investments Co., Ltd. (Taiwan Branch) - 13,215 Sales to GASH Media Digital Marketing Co., Ltd. - 4,451 Total $ 8,621 $ 27,336
Schedule Of Receivables From Related Party [Table Text Block]	Due from related parties March 31, December 31, 2018 2017 Trade receivable from GASH Co., Ltd. $ 7,136 $ 19,698 Trade receivable from GASH Media Digital Marketing Co., Ltd. - 6,353 Total $ 7,136 $ 26,051
Schedule Of Payables To Related Party [Table Text Block]	Due to related parties March 31, December 31, 2018 2017 Due to Mr. Alan Chen $ 2,700,096 $ 1,573,618 Due to Mega Media Investments Co., Ltd. (Taiwan Branch) 25,655 5,302 Due to Gamania Digital Entertainment Co., Ltd. 2,165 - Due to Jollywiz Digital Technology Co., Ltd. - 33,340 $ 2,727,916 $ 1,612,260

NATURE OF OPERATIONS (Details T

NATURE OF OPERATIONS (Details Textual)	Oct. 02, 2017shares	Oct. 04, 2016shares	Apr. 13, 2016$ / sharesshares	Sep. 08, 2015shares	Aug. 14, 2015shares	Nov. 14, 2014shares	Nov. 11, 2013USD ($)shares	Jun. 04, 2013USD ($)shares	Jun. 04, 2013TWD ($)shares	Mar. 30, 2018USD ($)	Mar. 30, 2018TWD ($)	Nov. 17, 2017USD ($)shares	Nov. 17, 2017TWD ($)shares	Aug. 01, 2017USD ($)	Mar. 31, 2017shares	Mar. 16, 2017USD ($)shares	Mar. 16, 2017TWD ($)shares	Feb. 22, 2017USD ($)shares	Feb. 22, 2017TWD ($)shares	Nov. 30, 2016shares	Nov. 19, 2016shares	Mar. 31, 2018USD ($)$ / sharesshares	Mar. 31, 2018TWD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2013USD ($)shares	Dec. 31, 2013TWD ($)shares	Dec. 31, 2017$ / sharesshares	Aug. 31, 2013
Nature Of Operations [Line Items]
Common Stock, Shares, Outstanding						22,412,000																23,072,000					23,072,000
Entity Incorporation, Date of Incorporation																						Mar. 30, 2010	Mar. 30, 2010
Sale of Stock, Number of Shares Issued in Transaction							1,500,000
Shares To Be Issued Share Exchange Agreement			1,600,000
Common Stock, Par Value | $ / shares			$ 0.001																			$ 0.001					$ 0.001
Percentage Of Capital Interest Share Exchange Agreement			80.00%
Stock Issued During Period, Value, New Issues												$ 332,779	$ 10,000,000
Proceeds from Noncontrolling Interests | $																						$ 446,735		$ 709,142
Proceeds From Subscriptions In Advance										$ 446,735	$ 13,000,000											$ 446,735	$ 13,000,000
Shanghai Lovelife Trading Co [Member]
Nature Of Operations [Line Items]
Business Combination, Consideration Transferred | $														$ 160,000
Business Acquisition, Percentage of Voting Interests Acquired														100.00%
MySong Industrial Co.,Ltd. [Member]
Nature Of Operations [Line Items]
Share Purchase Agreement Number Shares Acquired		5,000
Stock Issued During Period, Shares, Restricted Stock Award, Gross		200,000
Lao Development Holding Limited [Member]
Nature Of Operations [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross																					2,137,500
Director [Member]
Nature Of Operations [Line Items]
Equity Method Investment Non Ownership Percentage																												10.00%
Share Holder [Member]
Nature Of Operations [Line Items]
Equity Method Investment Non Ownership Percentage																												35.00%
Share Exchange Agreement [Member]
Nature Of Operations [Line Items]
Equity Method Investment, Ownership Percentage						66.00%
Common Stock shares Holding						6,262,400
Stock Issued During Period, Shares, Other						20,000,000
Pioneer Media Investments ltd [Member]
Nature Of Operations [Line Items]
Sale of Stock, Number of Shares Issued in Transaction							1,500,000
Sale of Stock, Consideration Received Per Transaction | $							$ 135,000
Sale of Stock, Percentage of Ownership before Transaction							62.00%
Sky Media Investments Co Ltd [Member]
Nature Of Operations [Line Items]
Equity Method Investment, Ownership Percentage								66.30%	66.30%													50.36%			66.30%	66.30%
Payments to Acquire Investments								$ 1,522,388	$ 45,000,000																	$ 45,000,000
Stock Issued During Period, Shares, Acquisitions				1,000,000				7,999,945	7,999,945																7,999,945	7,999,945
Sale of Stock, Consideration Received Per Transaction | $																									$ 1,522,388
Stock Issued During Period, Shares, New Issues															1,065,000			1,065,000	1,065,000
Stock Issued During Period, Value, New Issues																$ 30,930	$ 937,200	$ 30,930	$ 937,200
Proceeds from Noncontrolling Interests												$ 332,779	$ 10,000,000
Alan Chen [Member]
Nature Of Operations [Line Items]
Sale of Stock, Number of Shares Issued in Transaction								10,169,945	10,169,945																10,169,945	10,169,945
Sale of Stock, Percentage of Ownership before Transaction								84.30%	84.30%
Nownews Networks [Member]
Nature Of Operations [Line Items]
Equity Method Investment, Ownership Percentage																												55.00%
Stock Issued During Period, Shares, Acquisitions	1,114,100			350,000	1,650,000							600,000	600,000			2,200,000	2,200,000			1,000,000
Sale of Stock, Percentage of Ownership after Transaction																											50.36%

GOING CONCERN (Details Textual)

GOING CONCERN (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Going Concern [Line Items]
Accumulated deficit	$ (12,322,143)		$ (11,869,788)
Stockholders Equity Attributable to Parent	2,567,931		2,115,848
Net losses attributable to common stockholders	(452,355)	$ (272,141)
Working Capital Deficit	$ 2,100,875		$ 1,837,035

BASIS OF PRESENTATION AND SUM33

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended
	Mar. 31, 2018
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Lease hold Improvements Estimated Useful Life	Lesser of term of the lease or the estimated useful lives of the assets
Minimum [Member] | Electronic Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member] | Electronic Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years

BASIS OF PRESENTATION AND SUM34

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016
Accounting Policies [Line Items]
Cash and equivalents	$ 696,676	$ 645,121	$ 186,494	$ 244,691
Allowance for Doubtful Accounts Receivable, Current	$ 10,537		10,345
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	6.00%
Defined Benefit Plan, Benefit Obligation, Benefits Paid	$ 27,235	23,881
Deferred Tax Assets, Net, Noncurrent	0		0
Employee [Member]
Accounting Policies [Line Items]
Share-based Compensation	0	0
Non Employee [Member]
Accounting Policies [Line Items]
Share-based Compensation	0	$ 0
Uninsured Bank Deposits [Member]
Accounting Policies [Line Items]
Cash and equivalents	$ 454,951		$ 41,540

ACCOUNTS RECEIVABLE (Details)

ACCOUNTS RECEIVABLE (Details) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	$ 592,887	$ 697,707
Less: Allowance for doubtful accounts	(10,537)	(10,345)
Accounts receivable, net	$ 582,350	$ 687,362

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 452,130	$ 421,947
Less: Accumulated depreciation	(169,855)	(145,888)
Property, Plant and Equipment, Net	282,275	276,059
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	153,624	149,508
Electronic equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	17,941	13,855
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	57,413	56,367
Office equipment and furniture [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	41,509	23,883
Capital Lease [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 181,643	$ 178,334

PROPERTY AND EQUIPMENT, NET (37

PROPERTY AND EQUIPMENT, NET (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Property, Plant and Equipment [Line Items]
Depreciation	$ 21,128	$ 15,327
Server Equipment [Member]
Property, Plant and Equipment [Line Items]
Capital Leased Assets, Gross	$ 181,643

INTANGIBLE ASSETS, NET (Details

INTANGIBLE ASSETS, NET (Details)	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2013TWD ($)
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 1,034,010	$ 1,015,171
Accumulated amortization	(1,013,828)	(993,371)
Intangible assets, net	20,182	21,800
Copyrights
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	971,990	954,280	$ 971,990	$ 28,284,903
Software
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	38,267	37,570
Trademark
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	7,216	7,085
Patent
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	173	170
Others
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 16,364	$ 16,066

INTANGIBLE ASSETS, NET (Detai39

INTANGIBLE ASSETS, NET (Details 1) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
2,019	$ 7,804
2,020	7,529
2,021	4,849
Total	$ 20,182	$ 21,800

INTANGIBLE ASSETS, NET (Detai40

INTANGIBLE ASSETS, NET (Details Textual)	3 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2013TWD ($)
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 1,034,010		$ 1,015,171
Finite-Lived Intangible Assets, Net	20,182		21,800
Amortization of Intangible Assets	2,010	$ 656
Copyrights [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	971,990		$ 954,280	$ 971,990	$ 28,284,903
Amortization of Intangible Assets	$ 0	$ 0
Copyrights [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years
Copyrights [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years

ACCRUED EXPENSES (Details)

ACCRUED EXPENSES (Details) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Accrued Liabilities [Line Items]
Accrued bonus	$ 348,171	$ 427,486
Accrued payroll	202,489	179,094
Accrued professional fees	170,570	164,309
Accrued employee benefits and pension expenses	75,416	108,884
Accrued sales taxes	5,643	12,677
Other	78,401	65,506
Total	$ 880,690	$ 957,956

INCOME TAX (Details)

INCOME TAX (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Deferred
Total provision for income tax expense (benefit)	$ 0	$ 0
USA [Member]
Current
USA	0	0
Deferred
NOL carryforwards	(35,733)	(26,409)
Valuation allowance	35,733	26,409
Net changes in deferred income tax expense (benefit) under non-current portion	0	0
Taiwan [Member]
Current
Taiwan	0	0
Deferred
NOL carryforwards	(204,256)	(52,836)
Valuation allowance	204,256	52,836
Net changes in deferred income tax expense (benefit) under non-current portion	$ 0	$ 0

INCOME TAX (Details 1)

INCOME TAX (Details 1)	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Income Tax Disclosure [Line Items]
U.S. statutory income tax rate	21.00%	35.00%	35.00%
Foreign statutory income tax rate difference	(1.00%)	(18.00%)
Provisional remeasurement of deferred taxes (U.S.)	(17.00%)	0.00%
Changes in valuation allowance	(3.00%)	(17.00%)
Effective income tax rate	0.00%	0.00%

INCOME TAX (Details 2)

INCOME TAX (Details 2) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Deferred tax assets:
Net operating loss carryforwards	$ 4,804,612	$ 4,564,623
Less: Valuation allowance	(4,804,612)	(4,564,623)
Deferred tax assets, net	$ 0	$ 0

INCOME TAX (Details Textual)

INCOME TAX (Details Textual) - USD ($)	Feb. 07, 2018	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Line Items]
Effective Income Tax Rate Reconciliation, Deferred Tax Assets Valuation Allowance, Percent		100.00%			100.00%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		21.00%	35.00%		35.00%
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent		(17.00%)	0.00%
Income Tax Expense (Benefit)		$ 0	$ 0
Scenario, Plan [Member]
Income Tax Disclosure [Line Items]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent				21.00%
UNITED STATES
Income Tax Disclosure [Line Items]
Effective Income Tax Rate Reconciliation, Percent					35.00%	35.00%
Effective Income Tax Rate Reconciliation, Deferred Tax Assets Valuation Allowance, Percent		100.00%
TAIWAN, PROVINCE OF CHINA | Minimum [Member]
Income Tax Disclosure [Line Items]
Effective Income Tax Rate Reconciliation At Foreign Statutory Income Tax Rate	17.00%
Effective Income Tax Rate Reconciliation, Decrease In Undistributed Earning Percent	5.00%
TAIWAN, PROVINCE OF CHINA | Maximum [Member]
Income Tax Disclosure [Line Items]
Effective Income Tax Rate Reconciliation At Foreign Statutory Income Tax Rate	20.00%
Effective Income Tax Rate Reconciliation, Decrease In Undistributed Earning Percent	10.00%

STOCKHOLDERS' EQUITY (Details T

STOCKHOLDERS' EQUITY (Details Textual)	Oct. 02, 2017USD ($)shares	Oct. 02, 2017TWD ($)$ / sharesshares	Oct. 04, 2016shares	Aug. 12, 2016USD ($)$ / shares	Sep. 08, 2015USD ($)shares	Sep. 08, 2015TWD ($)shares	Aug. 14, 2015USD ($)	Aug. 14, 2015TWD ($)$ / sharesshares	Nov. 14, 2014shares	Nov. 11, 2013shares	Jun. 04, 2013USD ($)shares	Jun. 04, 2013TWD ($)shares	Mar. 30, 2018USD ($)	Mar. 30, 2018TWD ($)	Nov. 17, 2017USD ($)shares	Nov. 17, 2017TWD ($)shares	Jun. 22, 2017USD ($)$ / sharesshares	Mar. 31, 2017shares	Mar. 16, 2017USD ($)$ / sharesshares	Mar. 16, 2017TWD ($)shares	Feb. 22, 2017USD ($)shares	Feb. 22, 2017TWD ($)shares	Nov. 30, 2016USD ($)	Nov. 30, 2016TWD ($)	Sep. 20, 2016$ / sharesshares	May 23, 2014shares	Jul. 31, 2015USD ($)	Jul. 31, 2015TWD ($)	Mar. 31, 2018USD ($)$ / sharesshares	Mar. 31, 2018TWD ($)	Dec. 31, 2013USD ($)shares	Dec. 31, 2013TWD ($)shares	Dec. 31, 2017USD ($)$ / sharesshares	Dec. 31, 2014USD ($)shares	Dec. 01, 2017$ / sharesshares	Mar. 16, 2017$ / shares	Apr. 13, 2016$ / shares	Dec. 31, 2015USD ($)	Aug. 05, 2015$ / sharesshares	Sep. 16, 2013USD ($)
Class of Stock [Line Items]
Common Stock, Shares Authorized																													50,000,000				50,000,000
Common Stock, Par or Stated Value Per Share | $ / shares																													$ 0.001				$ 0.001				$ 0.001
Common Stock, Shares, Outstanding									22,412,000																				23,072,000				23,072,000
Additional paid-in capital | $																													$ 9,184,634				$ 9,184,634
Sale of Stock, Number of Shares Issued in Transaction										1,500,000
Stock Issued During Period, Value, New Issues															$ 332,779	$ 10,000,000
Shares Issued, Price Per Share | $ / shares																																							$ 10
Common Stock, Value, Subscriptions | $																													530,000				530,000
Share-based Goods and Nonemployee Services Transaction, Capitalized Cost | $																																	795,000
Allocated Share-based Compensation Expense | $																																	$ 1,444,250
Proceeds From Subscriptions In Advance													$ 446,735	$ 13,000,000															$ 446,735	$ 13,000,000
EMCC International Consultancy Co., Ltd [Member]
Class of Stock [Line Items]
Share-based Goods and Nonemployee Services Transaction, Quantity of Securities Issued																																	300,000
Share Price | $ / shares																																	$ 2.65
Share Exchange Agreement [Member]
Class of Stock [Line Items]
Common Stock, Shares, Outstanding									22,412,000
Stock Issued During Period, Shares, Other									20,000,000
GIA Consultants Limited [Member]
Class of Stock [Line Items]
Common Stock, Par or Stated Value Per Share | $ / shares																									$ 0.001
Stock Issued During Period, Shares, New Issues																									660,000
Stock Issued During Period, Value, Issued for Services | $				$ 2,970,000
Stock Issued During Period, Shares, Issued for Services			660,000
Shares Issued, Price Per Share | $ / shares				$ 4.50
Dawnrain Media Co Ltd [Member]
Class of Stock [Line Items]
Common Stock, Par or Stated Value Per Share | $ / shares																			$ 1
Common Stock, Discount on Shares | $																			$ 10
Common Stock, Shares, Outstanding																			30,000,000
Payments to Acquire Businesses and Interest in Affiliates | $																			$ 10
Asia Well Ltd [Member]
Class of Stock [Line Items]
Common Stock, Par or Stated Value Per Share | $ / shares																			$ 1
Common Stock, Shares, Outstanding																			2,250,000
Payments to Acquire Businesses and Interest in Affiliates | $																			$ 10
New Taoyard Cultural Transmission Co Ltd [Member]
Class of Stock [Line Items]
Common Stock, Shares, Outstanding																			10
Payments to Acquire Businesses and Interest in Affiliates | $																			$ 100
Wei Su Technology Holdings Co Ltd [Member]
Class of Stock [Line Items]
Common Stock, Par or Stated Value Per Share | $ / shares																	$ 0.001
Sale of Stock, Number of Shares Issued in Transaction																	100,000
Common Stock, Value, Subscriptions | $																	$ 530,000
Common Stock Buyback Price Per Share | $ / shares																	$ 5.8
Common Stock, Shares Subscribed but Unissued																													100,000
Number of Employees, Total [Member]
Class of Stock [Line Items]
Common Stock Shares Transferred																																		410,000
Legend Media Investments Co Ltd [Member]
Class of Stock [Line Items]
Common Stock Shares Conveyed											1,000,000	1,000,000
Pioneer Media Investments Co Ltd [Member]
Class of Stock [Line Items]
Common Stock Shares Conveyed											8,548,000	8,548,000
Intelligent Media Investments Co Ltd [Member]
Class of Stock [Line Items]
Common Stock Shares Conveyed											3,816,000	3,816,000
Core Winner Investmnt Ltd [Member]
Class of Stock [Line Items]
Common Stock Shares Conveyed											3,636,000	3,636,000
Other Non Related Party [Member]
Class of Stock [Line Items]
Common Stock Shares Transferred																																		11,687,600
Due to Ms. Chiu-li Tu [Member]
Class of Stock [Line Items]
Common Stock Shares Transferred																																		2,847,725
Due to Ms. Chiu-li Tu [Member] | Shareholders Contribution Agreement [Member]
Class of Stock [Line Items]
Additional paid-in capital | $																																						$ 817,104
Related Party Transaction, Amounts of Transaction | $																																		$ 809,343
GIA Investment Corp [Member]
Class of Stock [Line Items]
Sale of Stock, Number of Shares Issued in Transaction																										3,000,000
GIA Investment Corp [Member] | Definitive Agreement [Member]
Class of Stock [Line Items]
Percentage of Shares Issued And Outstanding																																								15.00%
Common Stock, Value, Outstanding | $																																								$ 3,000,000
Proceeds From Subscriptions Received In Advance | $																															$ 1,522,388
Worldwide [Member] | Definitive Agreement [Member]
Class of Stock [Line Items]
Percentage of Shares Issued And Outstanding																																								84.00%
Sky Media Investments Co Ltd [Member]
Class of Stock [Line Items]
Proceeds From Subscriptions Received In Advance | $																															$ 1,522,388
Equity Method Investment, Ownership Percentage											66.30%																		50.36%		66.30%	66.30%
Payments to Acquire Investments											$ 1,522,388	$ 45,000,000																				$ 45,000,000
Stock Issued During Period, Shares, New Issues																		1,065,000			1,065,000	1,065,000
Stock Issued During Period, Shares, Acquisitions					1,000,000	1,000,000					7,999,945	7,999,945																			7,999,945	7,999,945
Sale of Stock, Consideration Received Per Transaction | $																															$ 1,522,388
Stock Issued During Period, Value, New Issues																			$ 30,930	$ 937,200	$ 30,930	$ 937,200
Stock Issued During Period, Value, Acquisitions																							$ 313,283	$ 10,000,000
Majority Shareholder [Member]
Class of Stock [Line Items]
Common Stock, Discount on Shares | $											$ 17,000,000
Sale of Stock, Number of Shares Issued in Transaction											10,169,945	10,169,945																			10,169,945	10,169,945
Sale of Stock, Percentage of Ownership before Transaction											84.30%	84.30%
Alan Chen [Member]
Class of Stock [Line Items]
Common Stock shares Holding									2,054,675
Common Stock, Discount on Shares | $											$ 17,000,000
Sale of Stock, Percentage of Ownership before Transaction																															84.30%	84.30%
Share Price | $ / shares																																			$ 2.65
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized																																			545,000
Alan Chen [Member] | Minimum [Member]
Class of Stock [Line Items]
Debt Instrument, Decrease, Forgiveness																											$ 116,255	$ 3,700,000
Alan Chen [Member] | Maximum [Member]
Class of Stock [Line Items]
Debt Instrument, Decrease, Forgiveness																											$ 367,808	$ 11,600,000
Ta Ya Venture Capital Co. Ltd. [Member]
Class of Stock [Line Items]
Stock Issued During Period, Value, New Issues | $								$ 4,000,000
Ta Ya Venture Capital Co. Ltd. [Member] | Phase One [Member]
Class of Stock [Line Items]
Common Stock, Par or Stated Value Per Share | $ / shares								$ 10
Common Stock, Shares, Outstanding								400,000
Stock Issued During Period, Value, New Issues | $							$ 124,417
Ta Ya Venture Capital Co. Ltd. [Member] | Nownews Networks [Member] | Phase One [Member]
Class of Stock [Line Items]
Common Stock, Shares, Outstanding																																							400,000
Gamania Digital [Member]
Class of Stock [Line Items]
Common Stock, Par or Stated Value Per Share | $ / shares		$ 10																																		$ 10
Common Stock, Shares, Outstanding								1,250,000
Conversion of Stock, Amount Issued					$ 107,230	$ 3,500,000
Stock Issued During Period, Shares, New Issues	1,114,100	1,114,100													600,000	600,000			2,200,000	2,200,000
Stock Issued During Period, Value, New Issues	$ 366,722	$ 11,141,000					$ 388,803	$ 12.5							$ 199,667	$ 6,000,000			$ 711,054	$ 22,000,000
Gamania Digital [Member] | Nownews Networks [Member] | Phase One [Member]
Class of Stock [Line Items]
Common Stock, Shares, Outstanding																																							1,250,000

NON-CONTROLLING INTEREST (Detai

NON-CONTROLLING INTEREST (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Noncontrolling Interest [Line Items]
Beginning balance	$ 640,708	$ 641,118	$ 641,118
Capital contribution by non-controlling interest	446,735		835,124
Net loss attributed to non-controlling interest	(278,032)	$ (180,859)	(842,645)
Other comprehensive loss attributable to non-controlling interest	(830)		7,111
Ending balance	$ 808,581		$ 640,708

NON-CONTROLLING INTEREST (Det48

NON-CONTROLLING INTEREST (Details Textual) - shares	Oct. 02, 2017	Sep. 08, 2015	Aug. 14, 2015	Nov. 17, 2017	Mar. 16, 2017	Nov. 30, 2016	Dec. 31, 2013	Mar. 31, 2018	Aug. 31, 2013
Nownews International [Member]
Noncontrolling Interest [Line Items]
Equity Method Investment, Ownership Percentage									55.00%
Nownews International [Member] | Other Share Holder [Member]
Noncontrolling Interest [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners									35.00%
Nownews International [Member] | Mr. Shu-sen Chang [Member]
Noncontrolling Interest [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners									10.00%
Nownews Networks [Member]
Noncontrolling Interest [Line Items]
Equity Method Investment, Ownership Percentage								50.36%
Stock Issued During Period, Shares, Acquisitions	1,114,100	350,000	1,650,000	600,000	2,200,000	1,000,000
Nownews Networks [Member] | Alan Chen [Member]
Noncontrolling Interest [Line Items]
Sale of Stock, Percentage of Ownership before Transaction							84.30%
Sky Media [Member] | Nownews Networks [Member]
Noncontrolling Interest [Line Items]
Equity Method Investment, Ownership Percentage							66.00%

COMMITMENTS AND CONTINGENCIES49

COMMITMENTS AND CONTINGENCIES (Details)	Mar. 31, 2018USD ($)
Capital Leases Amount
2,019	$ 2,318
2,020	2,912
2,021	0
2,022	0
After 2,023	0
Total minimum payments	5,230
Operating Leases Amount
2,019	303,844
2,020	311,508
2,021	324,412
2,022	321,975
After 2,023	127,790
Total minimum payments	$ 1,389,529

COMMITMENTS AND CONTINGENCIES50

COMMITMENTS AND CONTINGENCIES (Details Textual)	Oct. 02, 2017USD ($)shares	Oct. 02, 2017TWD ($)shares	Aug. 14, 2015USD ($)	Aug. 14, 2015TWD ($)	Nov. 17, 2017USD ($)shares	Nov. 17, 2017TWD ($)shares	Mar. 16, 2017USD ($)shares	Mar. 16, 2017TWD ($)shares	Aug. 05, 2015USD ($)shares	Aug. 05, 2015TWD ($)shares	Mar. 31, 2018USD ($)	Mar. 31, 2017USD ($)	Jun. 21, 2017USD ($)
Commitments And Contingencies [Line Items]
Operating Leases, Rent Expense											$ 71,517	$ 25,382
Interest Expense, Lessee, Assets under Capital Lease											95	65
Stock Issued During Period, Value, New Issues					$ 332,779	$ 10,000,000
Capital Leases, Balance Sheet, Assets by Major Class, Net													$ 7,045
Capital Leases, Income Statement, Amortization Expense											10,170	$ 9,324
Gamania Digital [Member]
Commitments And Contingencies [Line Items]
Stock Issued During Period, Shares, New Issues | shares	1,114,100	1,114,100			600,000	600,000	2,200,000	2,200,000
Stock Issued During Period, Value, New Issues	$ 366,722	$ 11,141,000	$ 388,803	$ 12.5	$ 199,667	$ 6,000,000	$ 711,054	$ 22,000,000
Gamania Digital [Member] | Phase Two [Member]
Commitments And Contingencies [Line Items]
Stock Issued During Period, Shares, New Issues | shares									4,914,100	4,914,100
Stock Issued During Period, Value, New Issues									$ 1,621,960	$ 49,141,000
Servers Equipment [Member]
Commitments And Contingencies [Line Items]
Capital Leased Assets, Gross											$ 174,598
Property, Plant and Equipment, Useful Life											5 years

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash & cash equivalents	$ 14
Other Current assets	1
Current assets	15	$ 15
Accounts payable	180
Accrued expenses	429
Due to related parties	104,029
Current liabilities	$ 104,638	$ 102,731

DISCONTINUED OPERATIONS (Deta52

DISCONTINUED OPERATIONS (Details Textual)	Dec. 27, 2013
Nownews International [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Equity Method Investment, Ownership Percentage	55.00%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)	3 Months Ended
	Mar. 31, 2018
Mega Media Investments Co., Ltd. (Taiwan Branch) [Member]
Related Party Transaction [Line Items]
Nature of Common Ownership or Management Control Relationships	Entity controlled by Mr. Alan Chen
GASH Co., Ltd. [Member]
Related Party Transaction [Line Items]
Nature of Common Ownership or Management Control Relationships	Entity controlled by Gamania Digital.
Jollywiz Digital Technology Co., Ltd. [Member]
Related Party Transaction [Line Items]
Nature of Common Ownership or Management Control Relationships	Entity controlled by Gamania Digital.
Gamania Digital Entertainment Co., Ltd. [Member]
Related Party Transaction [Line Items]
Nature of Common Ownership or Management Control Relationships	Entity owned 45.61% of NOWnews Network.
GASH Media Digital Marketing Co., Ltd. [Member]
Related Party Transaction [Line Items]
Nature of Common Ownership or Management Control Relationships	Entity controlled by GASH Co., Ltd.
Mr. Alan Chen [Member]
Related Party Transaction [Line Items]
Nature of Common Ownership or Management Control Relationships	Director and controlling beneficiary shareholder of the Company. Current Director and former Chairman of NOWnews Network.

RELATED PARTY TRANSACTIONS (D54

RELATED PARTY TRANSACTIONS (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Related Party Transaction [Line Items]
Revenue from Related Parties	$ 8,621	$ 27,336
Sales to Mega Media Investments Co., Ltd. (Taiwan Branch) [Member]
Related Party Transaction [Line Items]
Revenue from Related Parties	0	13,215
Sales to GASH Co., Ltd.[Member]
Related Party Transaction [Line Items]
Revenue from Related Parties	8,621	9,670
Sales to GASH Media Digital Marketing Co., Ltd.[Member]
Related Party Transaction [Line Items]
Revenue from Related Parties	$ 0	$ 4,451

RELATED PARTY TRANSACTIONS (D55

RELATED PARTY TRANSACTIONS (Details 2) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Trade receivable from Related Parties, Current	$ 7,136	$ 26,051
Trade receivable from GASH Co., Ltd. [Member]
Related Party Transaction [Line Items]
Trade receivable from Related Parties, Current	7,136	19,698
Trade receivable from GASH Media Digital Marketing Co Ltd [Member]
Related Party Transaction [Line Items]
Trade receivable from Related Parties, Current	$ 0	$ 6,353

RELATED PARTY TRANSACTIONS (D56

RELATED PARTY TRANSACTIONS (Details 3) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Due to Related Parties, Current	$ 2,727,916	$ 1,612,260
Due to Mr. Alan Chen [Member]
Related Party Transaction [Line Items]
Due to Related Parties, Current	2,700,096	1,573,618
Due to Jollywiz Digital Technology Co., Ltd. [Member]
Related Party Transaction [Line Items]
Due to Related Parties, Current	0	33,340
Due to Mega Media Investments Co., Ltd. (Taiwan Branch) [Member]
Related Party Transaction [Line Items]
Due to Related Parties, Current	25,655	5,302
Due to Gamania Digital Entertainment Co., Ltd. [Member]
Related Party Transaction [Line Items]
Due to Related Parties, Current	$ 2,165	$ 0

RELATED PARTY TRANSACTIONS (D57

RELATED PARTY TRANSACTIONS (Details Textual)	Mar. 31, 2018
Gamania Digital Entertainment Co., Ltd. [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	45.61%