ChinAmerica Andy Movie Entertainment Media (CAME) 10-Q 11 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2015	5-May-15
Document and Entity Information [Abstract]
Entity Registrant Name	ChinAmerica Andy Movie Entertainment Media Co.
Entity Central Index Key	1543605
Trading Symbol	came
Current Fiscal Year End Date	-19
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		125,628,400
Document Type	10-Q
Document Period End Date	31-Mar-15
Amendment Flag	FALSE
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$541,449	$167,717
Escrow funds held by related party	464,073	837,296
Prepaid expenses	596	1,784
Loan to shareholder	299,000	325,600
Total current assets	1,305,118	1,332,397
Total Assets	1,305,118	1,332,397
Current liabilities:
Accounts payable	2,919
Accrued income tax	329,261	339,438
Accrued expenses	2,667	2,667
Total current liabilities	334,847	342,105
Total Liabilities	334,847	342,105
Stockholders' equity
Common Stock, $.01 par value, 5,000,000,000 shares authorized; 125,628,400 and 125,628,400 shares issued and outstanding	1,256,284	1,256,284
Additional paid-in capital	-924,900	-924,900
Accumulated other comprehensive income	-18,834	-15,919
Accumulated deficit	657,721	674,827
Total stockholders' equity	970,271	990,292
Total liabilities and stockholders' equity	$1,305,118	$1,332,397

BALANCE_SHEETS_Parentheticals

BALANCE SHEETS (Parentheticals) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Statement Of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares authorized	5,000,000,000	5,000,000,000
Common stock, shares issued	125,628,400	125,628,400
Common stock, shares outstanding	125,628,400	125,628,400

STATEMENTS_OF_OPERATIONS_AND_C

STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Income Statement [Abstract]
Revenue		$822,500
Expenses
General and administrative - related party	19,050	82,250
General and administrative	11,326	6,427
Total operating expenses	30,376	88,677
Operating (Loss) Income	-30,376	733,823
Other income (expense)
Income tax adjustment	10,177	-273,800
Interest income	3,093	229
Total other income (expense), net	13,270	-273,571
Net (Loss) Income	-17,106	460,252
Foreign currency translation	-2,915	-16,379
Comprehensive Income	($20,021)	$443,873
Earnings (loss) per share - basic and dilutive (in dollars per share)	$0	$0
Weighted average shares (in shares)	125,628,400	124,396,178

STATEMENTS_OF_CASH_FLOWS_unaud

STATEMENTS OF CASH FLOWS (unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash flows from operating activities
Net income (loss)	($17,106)	$460,252
Changes in operating assets and liabilities:
Funds held in escrow by related party	373,223
Accounts payable and accrued expenses	2,919	273,042
Related party payables
Income tax adjustment	-10,177
Prepaid expenses	1,188	-749
Total adjustments	367,153	272,293
Net cash (used in) provided by operating activities	350,047	732,545
Cash flows from investing activities
Net cash (used in) provided by investing activities
Cash flows from financing activities
(Repayments to) advances from related parties	26,600
Net cash (used in) provided by financing activities	26,600
Foreign currency translation	-2,915	-16,379
Net increase (decrease) in cash	373,732	716,166
Cash at beginning of year	167,717	286,383
Cash at end of year	541,449	1,002,549
Non-cash investing and financing activities
Issuance of common stock for converted debt		$20,500

NATURE_OF_BUSINESS

NATURE OF BUSINESS	3 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF BUSINESS	NOTE 1.                          NATURE OF BUSINESS
	Organization.
	ChinAmerica Andy Movie Entertainment Media Co.("CAME" or the "Company")  was incorporated under the laws of the State of Florida on September 26, 2002. The Company's headquarters are located in Clearwater, Florida.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2.                          SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation and Use of Estimates.  In the opinion of management, all adjustments consisting of normal recurring adjustments necessary for a fair statement of (a) the result of operations for the three month periods ended March 31, 2015 and 2014; (b) the financial position at March 31, 2015; and (c) cash flows for the three month periods ended March 31, 2015 and 2014, have been made. Management believes that these estimates are reasonable and have been discussed with the Board of Directors; however, actual results could differ from those estimates.
	The accompanying unaudited financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. For further information regarding the Company's significant accounting policies, refer to the audited consolidated financial statements and footnotes thereto included in the Company's Annual Report on Form 10-K for the year ended December 31, 2014 filed with the Securities and Exchange Commission on April 1, 2015.
	Cash and Cash Equivalents.  The majority of cash for our Subsidiary is maintained with a major financial institution in Shanghai, China. There are also funds held in the United States.  Deposits with these banks may exceed the amount of insurance provided on such deposits.  Generally, these deposits may be redeemed on demand and, therefore, bear minimal risk.  The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Cash is stated in USD unless otherwise stated.
	Foreign Currency Translation.  The Company addressed the effect of the exchange rate differences resulting from the translation for currency transferred to the Company for consulting services from an account held by AF Ocean Shanghai in China, by using the current day exchange rate from ¥CNY to $USD conversion. The accumulated other comprehensive income for the three month period ended March 31, 2015 was a net gain of $2,915. The effect of the foreign currency translation is recorded in comprehensive income. The relative value of the Chinese CNY to the United States USD remained relatively constant during the three month period ended March 31, 2015 ranging from 6.14 on January 1, 2015 to 6.20 on March 31, 2015, CNY to the USD.
	Revenue Recognition.  Revenue from consulting and management services is recognized according to the terms of the consulting and management services agreements.  Generally, consulting and management services revenue will be recognized over the term of the agreement.  Consulting Revenue recognized to date consists of pre-production research and strategizing, introduction of American talents and potential partners, training and global market consulting, especially regarding distribution and production in the United States.  Revenue is not related to final film production or licensing and therefore is not subject to FASB ASC 926 – Films revenue recognition guidance.
	Share-based Compensation.  The Company may issue stock options whereby all share-based payments to employees, including grants of employee stock options are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). The Company had no common stock options or common stock equivalents granted or outstanding for all periods presented.
	The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718.  ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity based compensation issued to employees.  The value of the portion of an award that is ultimately expected to vest is recognized as an expense over the requisite service periods using the straight-line attribution method.  The Company accounts for non-employee share-based awards in accordance with the measurement and recognition provisions ASC Topic 505-50.  The Company estimates the fair value of stock options at the grant date by using the Black-Scholes option-pricing model.
	The Company may issue restricted stock for various business and administrative services. Cost for these transactions are measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The value of the common stock is measured at the earlier of (i) the date at which a firm commitment for performance by the counterparty to earn the equity instruments is reached; or (ii) the date at which the counterparty's performance is complete. There was no share-based compensation paid in the quarter ended March 31, 2015.
	Income Taxes.  The Company accounts for income taxes pursuant to the provisions of ASC 740-10, "Accounting for Income Taxes," which requires, among other things, an asset and liability approach to calculating deferred income taxes.  The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. The tax effects of the temporary differences between reportable financial statement income and taxable income are recognized as deferred tax assets and liabilities.
	In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized.  The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible.  Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment.
	Earnings per Share.  In accordance with ASC 260-10, "Earnings Per Share", basic net earnings (loss) per common share is computed by dividing the net earnings (loss) for the period by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per share are computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period.  Diluted earnings (loss) per share calculations are determined by dividing net income (loss) by the weighted average number of shares plus the effect of the dilutive potential common shares outstanding during the period using the treasury stock method.
	Diluted income per share includes the dilutive effects of stock options, warrants, and stock equivalents.  To the extent stock options, stock equivalents and warrants are anti-dilutive; they are excluded from the calculation of diluted income per share.
	Recent Accounting Pronouncements.  The Company reviews new accounting standards as issued. No new standards had any material effect on these consolidated financial statements. The accounting pronouncements issued subsequent to the date of these financial statements that were considered significant by management were evaluated for the potential effect on these consolidated financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these financial statements as presented.

GOING_CONCERN

GOING CONCERN	3 Months Ended
	Mar. 31, 2015
Going Concern [Abstract]
GOING CONCERN	NOTE 3.                          GOING CONCERN
	The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As of March 31, 2015, current assets exceeded current liabilities by $970,271. Total assets decreased from $1,332,397 at December 31, 2014 to $1,305,118 at March 31, 2015, and total liabilities decreased from $342,105 at December 31, 2014 to $334,847 at March 31, 2015.
	We had consulting revenue of $0 and a net loss of ($17,106) for the three month period ended March 31, 2015 as compared to revenue of $822,500 and a net income of 460,252 for the three month period ended March 31, 2014. These factors raise substantial doubt about our ability to continue as a going concern for a reasonable period of time.
	The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 4.                          RELATED PARTY TRANSACTIONS
	On December 23, 2013, the Company and AF Ocean Investment Management (Shanghai) Ltd., entered into a management agreement for the collection and maintenance of all funds received in the People's Republic of China on behalf of the Company. All deposits received in China incur a management fee of ten percent (10%) due to AF Ocean. During the three month period ended March 31, 2015, no payments have been received for this management service. As of March 31, 2015, the current balance in AF Ocean Shanghai's account held on behalf of the Company is $464,073.
	Commencing on June 1, 2014, the Company entered into a one year agreement with AF Ocean Investment Management Company (the "Service Provider") to provide management services to the Company. Both the Service Provider and the Company share the same Chief Executive Officer and controlling shareholder.
	The Company pays the Service Provider $6,350 per month for management and accounting related services including, without limitation, preparing periodic and other reports required to be filed under the Securities Exchange Act of 1934, preparing financial reports, bookkeeping, managing the website, handling previous employee matters, and related governmental filings, and processing payables (collectively, the "Services"). The Company shall use the Services of the Service Provider and the Service Provider shall make itself available for the performance of the Services upon reasonable notice. The Service Provider, as applicable, shall perform the Services at the times and places reasonably requested by the Company's Board of Directors to meet the needs and requirements of the Company, taking into account other engagements that the Service Provider may have.
	As of March 31, 2015, payments totaling $19,050 have been made to the Service Provider for these management services.
	December 2, 2014 the majority shareholder Andy Fan was loaned $325,600 at an interest rate payable of 3.43%. As of February 25, 2015 the entire loan has been repaid in its entirety into the Wells Fargo bank account.
	As of March 16, 2015, a short term loan was made to Andy Fan for $479,000 paid out of the funds held in Shanghai. This was a non interest payable loan made to Andy Fan that was paid back on April 27, 2015 in its entirety by depositing into the Company's operating account.
	February 27, 2015 Andy Fan advanced the Company $180,000.

INCOME_TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAX	NOTE 5.                          INCOME TAXES
	The Company's tax expense differs from the "expected" tax expense for Federal income tax purposes (computed by applying the United States Federal tax rate of 34% and State tax rate of 3.3% to income before taxes). The tax effects of the temporary differences between reportable financial statement income and taxable income are recognized as deferred tax assets and liabilities.
	In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized.  The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible.  Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment.
	We had a net loss before income taxes of ($27,283) for the three month period ended March 31, 2015.
	A tax valuation adjustment was made in the amount of $10,177. Therefore, we have accrued an estimated tax liability in the amount of $329,261 at an effective tax rate of 37.3%.  All net operating carry forwards have been utilized.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	3 Months Ended
	Mar. 31, 2015
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 6.                          STOCKHOLDERS' EQUITY
	Common Stock
	The total authorized capital stock of the corporation is five billion 5,000,000,000 shares.
	The Company is authorized to issue five billion (5,000,000,000) shares of common stock, and one class of preferred blank check to be issued solely at the discretion of the Board.  No shares of capital stock have been designated as preferred stock.
	As of March 31, 2015 the Company had 125,628,400 shares of common stock issued and outstanding.
	The Company has no options or warrants issued or outstanding.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7.                          COMMITMENTS AND CONTINGENCIES
	On December 23, 2013, the Company entered into a management agreement with AF Ocean Shanghai for the collection and maintenance of all funds received in the People's Republic of China on behalf of the Company. All deposits received in China incur a management fee of ten percent (10%) due and payable to AF Ocean Shanghai. As of March 31, 2015, the current balance in AF Ocean Shanghai's account held on behalf of the Company is $464,073.
	Commencing on June 1, 2014, the Company entered into one year agreement with the Service Provider agreeing to pay $6,350 per month for management and accounting related services.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 8.                          SUBSEQUENT EVENTS
	On April 27, 2015, the related party loan in the amount of $479,000 was repaid in its entirety.
	Management has evaluated subsequent events through May 1, 2015, the date the financial statements were available to be issued. Management is not aware of any other significant events that occurred subsequent to the balance sheet date that would have a material effect on the financial statements thereby requiring adjustment or disclosure.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Basis of Presentation and Use of Estimates	Basis of Presentation and Use of Estimates.  In the opinion of management, all adjustments consisting of normal recurring adjustments necessary for a fair statement of (a) the result of operations for the three month periods ended March 31, 2015 and 2014; (b) the financial position at March 31, 2015; and (c) cash flows for the three month periods ended March 31, 2015 and 2014, have been made. Management believes that these estimates are reasonable and have been discussed with the Board of Directors; however, actual results could differ from those estimates.
	The accompanying unaudited financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. For further information regarding the Company's significant accounting policies, refer to the audited consolidated financial statements and footnotes thereto included in the Company's Annual Report on Form 10-K for the year ended December 31, 2014 filed with the Securities and Exchange Commission on April 1, 2015.
Cash and Cash Equivalents	Cash and Cash Equivalents.  The majority of cash for our Subsidiary is maintained with a major financial institution in Shanghai, China. There are also funds held in the United States.  Deposits with these banks may exceed the amount of insurance provided on such deposits.  Generally, these deposits may be redeemed on demand and, therefore, bear minimal risk.  The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Cash is stated in USD unless otherwise stated.
Foreign Currency Translation	Foreign Currency Translation.  The Company addressed the effect of the exchange rate differences resulting from the translation for currency transferred to the Company for consulting services from an account held by AF Ocean Shanghai in China, by using the current day exchange rate from ¥CNY to $USD conversion. The accumulated other comprehensive income for the three month period ended March 31, 2015 was a net gain of $2,915. The effect of the foreign currency translation is recorded in comprehensive income. The relative value of the Chinese CNY to the United States USD remained relatively constant during the three month period ended March 31, 2015 ranging from 6.14 on January 1, 2015 to 6.20 on March 31, 2015, CNY to the USD.
Revenue Recognition	Revenue Recognition.  Revenue from consulting and management services is recognized according to the terms of the consulting and management services agreements.  Generally, consulting and management services revenue will be recognized over the term of the agreement.  Consulting Revenue recognized to date consists of pre-production research and strategizing, introduction of American talents and potential partners, training and global market consulting, especially regarding distribution and production in the United States.  Revenue is not related to final film production or licensing and therefore is not subject to FASB ASC 926 – Films revenue recognition guidance.
Share-based Compensation	Share-based Compensation.  The Company may issue stock options whereby all share-based payments to employees, including grants of employee stock options are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). The Company had no common stock options or common stock equivalents granted or outstanding for all periods presented.
	The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718.  ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity based compensation issued to employees.  The value of the portion of an award that is ultimately expected to vest is recognized as an expense over the requisite service periods using the straight-line attribution method.  The Company accounts for non-employee share-based awards in accordance with the measurement and recognition provisions ASC Topic 505-50.  The Company estimates the fair value of stock options at the grant date by using the Black-Scholes option-pricing model.
	The Company may issue restricted stock for various business and administrative services. Cost for these transactions are measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The value of the common stock is measured at the earlier of (i) the date at which a firm commitment for performance by the counterparty to earn the equity instruments is reached; or (ii) the date at which the counterparty's performance is complete. There was no share-based compensation paid in the quarter ended March 31, 2015.
Income Taxes	Income Taxes.  The Company accounts for income taxes pursuant to the provisions of ASC 740-10, "Accounting for Income Taxes," which requires, among other things, an asset and liability approach to calculating deferred income taxes.  The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. The tax effects of the temporary differences between reportable financial statement income and taxable income are recognized as deferred tax assets and liabilities.
	In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized.  The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible.  Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment.
Earnings per Share	Earnings per Share.  In accordance with ASC 260-10, "Earnings Per Share", basic net earnings (loss) per common share is computed by dividing the net earnings (loss) for the period by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per share are computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period.  Diluted earnings (loss) per share calculations are determined by dividing net income (loss) by the weighted average number of shares plus the effect of the dilutive potential common shares outstanding during the period using the treasury stock method.
	Diluted income per share includes the dilutive effects of stock options, warrants, and stock equivalents.  To the extent stock options, stock equivalents and warrants are anti-dilutive; they are excluded from the calculation of diluted income per share.
Recent Accounting Pronouncements	Recent Accounting Pronouncements.  The Company reviews new accounting standards as issued. No new standards had any material effect on these consolidated financial statements. The accounting pronouncements issued subsequent to the date of these financial statements that were considered significant by management were evaluated for the potential effect on these consolidated financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these financial statements as presented.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Accounting Policies [Abstract]
Foreign currency translation	$2,915	$16,379
Description of relative value from CNY To USD	from 6.14 to 6.20 CNY to the USD

GOING_CONCERN_Detail_Textuals

GOING CONCERN (Detail Textuals) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Going Concern [Abstract]
Working capital surplus	$970,271
Total assets decreased	1,305,118		1,332,397
Total liabilities decreased	334,847		342,105
Consulting revenue		822,500
Net income (loss)	($17,106)	$460,252

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Detail Textuals) (USD $)	0 Months Ended	3 Months Ended	0 Months Ended	1 Months Ended	0 Months Ended
	Mar. 16, 2015	Mar. 31, 2015	Jun. 01, 2014	Dec. 23, 2013	Dec. 02, 2014	Dec. 31, 2014	Feb. 27, 2015
Related Party Transactions [Abstract]
New loan paid to majority shareholder Andy Fan		$299,000				$325,600
Current balance in China managed by AF Ocean Shanghai		464,073				837,296
Related party amount payable		19,050
Repayment of loan to shareholder		-26,600
Repayment of related party loan	479,000
AF Ocean Investment Management Company (Shanghai Ltd.) | Management Service Agreement
Related Party Transaction [Line Items]
Management fee receivable percentage				10.00%
Term of agreement			1 year
Management and accounting related services per month			6,350
Andy Fan
Related Party Transaction [Line Items]
Interest payable rate percent					3.43%
Advance received by company							$180,000

INCOME_TAXES_Detail_Textuals

INCOME TAXES (Detail Textuals) (USD $)	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
United States Federal tax rate	34.00%
State tax rate	3.30%
Net loss before income tax	($27,283)
Tax valuation adjustment	10,177
Accrued estimated tax liability	$329,261	$339,438
Effective tax rate	37.30%

STOCKHOLDERS_EQUITY_Detail_Tex

STOCKHOLDERS' EQUITY (Detail Textuals)	Mar. 31, 2015	Dec. 31, 2014
Equity [Abstract]
Common stock, shares authorized	5,000,000,000	5,000,000,000
Common stock, shares issued	125,628,400	125,628,400
Common stock, shares outstanding	125,628,400	125,628,400

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Detail Textuals) (USD $)	0 Months Ended	1 Months Ended
	Jun. 01, 2014	Dec. 23, 2013	Mar. 31, 2015	Dec. 31, 2014
Commitments And Contingencies [Line Items]
Current balance in China managed by AF Ocean Shanghai			$464,073	$837,296
AF Ocean Investment Management Company (Shanghai Ltd.) | Management Service Agreement
Commitments And Contingencies [Line Items]
Management fee receivable percentage		10.00%
Term of agreement	1 year
Management and accounting related services per month	$6,350

SUBSEQUENT_EVENTS_Detail_Textu

SUBSEQUENT EVENTS (Detail Textuals) (USD $)	0 Months Ended	1 Months Ended
	Mar. 16, 2015	Apr. 27, 2015
Subsequent Event [Line Items]
Repayment of related party loan	$479,000
Subsequent Event
Subsequent Event [Line Items]
Repayment of related party loan		$479,000