Macau Resources (MRGLF) 20-F/A 2 Mar 15 2013 FY Annual report (foreign) (amended) Financial data

Document_And_Entity_Informatio

Document And Entity Information	12 Months Ended
	Dec. 31, 2013
Document Information [Line Items]
Entity Registrant Name	Macau Resources Group Ltd
Entity Central Index Key	1557436
Document Type	20-F
Document Period End Date	31-Dec-13
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Entity Current Reporting Status	Yes
Entity Common Stock, Shares Outstanding	15,270,840
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Trading Symbol	MRGLF

CONSOLIDATED_AND_COMBINDED_BAL

CONSOLIDATED AND COMBINDED BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012		Dec. 31, 2011
Current Assets
Accounts receivable	$3,047	$345,915	[1]	$73,601	[1]
Other assets	13,173	13,008	[1]	13,611	[1]
Total Current Assets	16,220	358,923	[1]	87,212	[1]
LIABILITIES AND OWNER'S EQUITY
Commission payable	3,518,400	1,643,573	[1]	2,427,309	[1]
Accrued expenses	163,090	133,732	[1]	155,275	[1]
Line of credit	6,436,746	6,450,448	[1]	2,827,400	[1]
Advance commission from Galaxy Casino	531,493	0	[1]	347,902	[1]
Total Liabilities	10,649,729	8,227,753	[1]	5,757,886	[1]
Commitments and Contingencies:			[1]		[1]
SHAREHOLDERS' DEFICIT:
Ordinary shares, no par value, unlimited authorized shares, 15,270,840, 14,295,836 and 14,295,836 shares issued and outstanding, respectively	100	100	[1]	100	[1]
Subscription receivable	-100	-100	[1]	-100	[1]
Accumulated deficit	164,812	-5,539	[1]	-1,156	[1]
Advance to owner	-10,798,698	-7,863,283	[1]	-5,669,515	[1]
Accumulated comprehensive loss	377	-8	[1]	-3	[1]
Total shareholders' deficit	-10,633,509	-7,868,830	[1],[2]	-5,670,674	[1],[2]
Total Liabilities and Shareholder's deficit	$16,220	$358,923	[1]	$87,212	[1]
[1]	Represents the combined balance sheets of Macau Resources Group Limited and the Operations of the Hung Lei VIP Club
[2]	Represents the combined statements of Shareholders' deficit of Macau Resources Group Limited and the Operations of the Hung Lei VIP Club

CONSOLIDATED_AND_COMBINDED_BAL1

CONSOLIDATED AND COMBINDED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Common Stock, Par Value	$0	$0	$0
Common Stock, Shares, Issued	15,270,840	14,295,836	14,295,836
Common Stock, Shares, Outstanding	15,270,840	14,295,836	14,295,836

CONSOLIDATED_AND_COMBINED_STAT

CONSOLIDATED AND COMBINED STATEMENTS OF OPERATIONS AND OTHER COMPREHENSIVE INCOME (LOSS) (USD $)	7 Months Ended		12 Months Ended
	Dec. 31, 2011		Dec. 31, 2013	Dec. 31, 2012
Revenue from VIP Gaming Operations	$22,553,148	[1]	$27,580,706	$32,196,128	[1]
Expenses
Commission to agents	15,597,278	[1]	25,799,947	28,796,582	[1]
Selling, general and administrative expenses	1,057,787	[1]	2,262,783	2,087,536	[1]
Special rolling tax	171,619	[1]	215,896	236,342	[1]
Total Expenses	16,826,684	[1]	28,278,626	31,120,460	[1]
Operating income (loss) including pre-acquisition earnings	5,726,464	[1]	-697,920	1,075,668	[1]
Prior owners' interest in pre-acquisition (profits) losses	-5,727,620	[1]	868,271	-1,080,051	[1]
Net income (loss) attributable to ordinary shareholders	-1,156	[1],[2]	170,351	-4,383	[1],[2]
Comprehensive income (loss)
Foreign currency translation adjustment	-3	[1]	385	-5	[1]
Comprehensive income (loss)	($1,159)	[1]	$170,736	($4,388)	[1]
Net income (loss) per share - Basic and Diluted (per share)		[1],[3]	$0.01		[1],[3]
Weighted average ordinary shares outstanding - Basic and Diluted (in shares)	14,295,836	[1]	14,960,976	14,295,836	[1]
[1]	Represents the combined statements of operations of Macau Resources Group Limited and the Operations of the Hung Lei VIP Club
[2]	Represents the combined statements of Cash Flows of Macau Resources Group Limited and the Operations of the Hung Lei VIP Club
[3]	Less than $0.01 per share

CONSOLIDATED_AND_COMBINED_STAT1

CONSOLIDATED AND COMBINED STATEMENTS OF SHAREHOLDERS' DEFICIT (USD $)		Total		Owner Equity Pre Acquisition [Member]	Subscription Receivable [Member]	Common Stock [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]	Advance To Owner [Member]
Balance at May. 20, 2011		$0		$0	$0	$0	$0	$0	$0
Balance, (in shares) at May. 20, 2011						0
Issued 14,295,836 shares for $100 on November 1, 2011		0		0	-100	100	0	0	0
Issued 14,295,836 shares for $100 on November 1, 2011 (in shares)		100				14,295,836
Foreign currency translation adjustment		2,919		2,922	0	0	-3	0	0
Distribution to owner		-5,730,542		-5,730,542	0	0	0	0	0
Advance to owner		-5,669,515		0	0	0	0	0	-5,669,515
Net income (loss)		5,726,464	[1]	5,727,620	0	0	0	-1,156	0
Balance at Dec. 31, 2011	[2]	-5,670,674	[3]	0	-100	100	-3	-1,156	-5,669,515
Balance (in shares) at Dec. 31, 2011	[2]					14,295,836
Foreign currency translation adjustment		25,596		25,601	0	0	-5	0	0
Distribution to owner		-1,105,652		-1,105,652	0	0	0	0	0
Advance to owner		-2,193,768		0	0	0	0	0	-2,193,768
Net income (loss)		1,075,668	[1]	1,080,051	0	0	0	-4,383	0
Balance at Dec. 31, 2012	[2]	-7,868,830	[3]	0	-100	100	-8	-5,539	-7,863,283
Balance (in shares) at Dec. 31, 2012	[2]					14,295,836
Effect of reverse merger		0		0	0	0	0	0	0
Effect of reverse merger (in shares)		975,004				975,004
Foreign currency translation adjustment		385		0	0	0	385	0	0
Distribution to owner		868,271		868,271	0	0	0	0	0
Advance to owner		-2,935,415		0	0	0	0	0	-2,935,415
Net income (loss)		-697,920		-868,271	0	0	0	170,351	0
Balance at Dec. 31, 2013		($10,633,509)		$0	($100)	$100	$377	$164,812	($10,798,698)
Balance (in shares) at Dec. 31, 2013						15,270,840
[1]	Represents the combined statements of operations of Macau Resources Group Limited and the Operations of the Hung Lei VIP Club
[2]	Represents the combined statements of Shareholders' deficit of Macau Resources Group Limited and the Operations of the Hung Lei VIP Club
[3]	Represents the combined balance sheets of Macau Resources Group Limited and the Operations of the Hung Lei VIP Club

CONSOLIDATED_AND_COMBINED_STAT2

CONSOLIDATED AND COMBINED STATEMENTS OF CASH FLOWS (USD $)	7 Months Ended		12 Months Ended
	Dec. 31, 2011		Dec. 31, 2013		Dec. 31, 2012
Cash flows provided by (used in) operating activities:
Net income (loss) attributable to ordinary shareholders	($1,156)	[1],[2]	$170,351		($4,383)	[1],[2]
Change in assets and liabilities
Accounts receivable	-73,564	[2]	341,387		-271,833	[2]
Other assets	-13,604	[2]	-193		655	[2]
Commission payable	2,426,070	[2]	1,874,216		-792,417	[2]
Accrued expenses	154,039	[2]	29,358		-20,959	[2]
Line of credit payable	2,825,958	[2]	0		3,609,591	[2]
Advance from Galaxy Casino	347,725	[2]	530,333		-348,974	[2]
Net cash provided by (used in) operating activities	5,665,468	[2]	2,945,452		2,171,680	[2]
Cash flows (used in) investing activities
Net cash used in investing activities	0	[2]	0		0	[2]
Cash flows used in financing activities
Proceeds from loan payable	1,156	[2]	0		0	[2]
Debt assumed in merger			74,000
Repayment of debt assumed in merger	0	[2]	-74,000		-1,160	[2]
Advance to owner	0	[2]	-2,945,671		0	[2]
Payment of profits to owner	-5,666,623	[2]	0		-2,170,518	[2]
Net cash provided by (used in) financing activities	-5,665,467	[2]	-2,945,671		-2,171,678	[2]
Net increase in cash and cash equivalents	1	[2]	-219		2	[2]
Effect of foreign currency translation on cash	-1	[2]	219		-2	[2]
Cash and cash equivalents at beginning of period	0	[2]	0	[2]	0	[2]
Cash and cash equivalents at end of period	0	[2]	0		0	[2]
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid	0	[2]	0		0	[2]
Income taxes paid	$0	[2]	$0		$0	[2]
[1]	Represents the combined statements of operations of Macau Resources Group Limited and the Operations of the Hung Lei VIP Club
[2]	Represents the combined statements of Cash Flows of Macau Resources Group Limited and the Operations of the Hung Lei VIP Club

Organization_and_Basis_of_Pres

Organization and Basis of Presentation	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 1 – Organization and Basis of Presentation
	Organization and Line of Business
	Macau Resources Group Limited (formerly known as Speedy Cosmo Limited) (“Macau Resources” or the “Company”) was incorporated in the British Virgin Islands on October 28, 2011. The Company has issued a total of 15,270,840 ordinary shares of the Company.
	On August 28, 2012, the Company entered into a merger agreement with Israel Growth Partners Acquisition Corp. (“IGPAC”) (as amended, the “Merger Agreement”), under which the Company merged into IGPAC and had the shares of the IGPAC converted and exchanged into outstanding ordinary shares of Macau Resources. In the merger, shareholders of IGPAC received, for each share of IGPAC’s common stock that they hold, one-twentieth of an ordinary share of Macau Resources. The Macau Resources ordinary shares should continue to be quoted on the Over-The-Counter Bulletin Board, and Macau Resources will remain subject to U.S. Securities and Exchange Commission (the “SEC”) reporting requirements. Macau Resources became a foreign private issuer following the consummation of the merger. As such, it is subject to reduced reporting obligations. On January 8, 2013, IGPAC and Macau Resources entered into Amendment No. 1 to Merger Agreement pursuant to which, among other things, the Merger Agreement was amended to require approval of the holders of a majority of the outstanding shares of common stock of IGPAC as a condition to IGPAC’s obligations to consummate the transactions contemplated by the Merger Agreement, and the termination date set forth in the Merger Agreement was amended from December 31, 2012 to March 31, 2013.
	Upon the closing of the merger on April 26, 2013, with Macau Resources, the current shareholders of Macau Resources hold a total of 14,295,836 ordinary shares of Macau Resources, representing approximately 94% of the total number of issued and outstanding shares of Macau Resources. Current stockholders of the Company owns 975,004 shares or approximately 6% of the total number of issued and outstanding shares of Macau Resources. Warrants in the Company whether vested or not were exchanged for ordinary shares in Macau Resources. IGPAC’s sole director has approved and declared advisable the Merger Agreement, and has approved the merger with Macau Resources. Expenses associated with the merger were be paid by the incurring party.
	The acquisition has been accounted for as a “reverse merger” and recapitalization since the shareholders of Macau Resources (i) own a majority of the outstanding ordinary shares of IGPAC, par value $0.0001 (the “Ordinary Shares”) immediately following the completion of the transaction, and (ii) has significant influence and the ability to elect or appoint or to remove a majority of the members of the governing body of the combined entity, and Macau Resources’ senior management dominates the management of the combined entity immediately following the completion of the transaction in accordance with the provision of Financial Accounting Standards Board Accounting Standards Codification (“FASB ASC”) Topic 805 "Business Combinations". Accordingly, Macau Resources is deemed the accounting acquirer in the transaction and, consequently, the transaction is treated as a recapitalization of Macau Resources. Accordingly, the assets and liabilities and the historical operations that are reflected in the financial statements are those of Macau Resources and its VIP gaming promoter (sometimes referred to as “The Promoter Company”) and are recorded at the historical cost basis of Macau Resources and the VIP gaming promoter. IGPAC’s assets, liabilities and results of operations are consolidated with the assets, liabilities and results of operations of Macau Resources. As a result of the merger, IGPAC was merged into Macau Resources and no longer exists as a separate corporation.
	Macau Resources and the VIP gaming promoter are collectively referred to as the "Group".
	Upon the closing of the acquisition the Promoter Company was combined with Macau Resources, which is the primary beneficiary of the operations of the Promoter Company through the profit interest agreements which were entered into on February 1, 2012 and agreements subsequent to that date.
	Current Macau laws do not allow non-Macau companies, such as the Company, to directly operate a gaming promotion business in Macau.   Consequently, the Company’s gaming promotion business is operated through a series of contractual arrangements, including profit interest agreements that enable the Macau Resources’ subsidiaries to receive substantially all of the economic benefits of the Promoter Companies and for Macau Resources to exercise effective control over the Promoter Company.
	Macau Operations
	On February 1, 2012, the Company and Chung Long Jin had entered into a profit interest agreement whereby Mr. Chung, who owned the right, title, interest and benefits in and to 100% of the profit generated by Mr. Chung at the Hung Lei VIP Club (“Hung Lei”) located at Galaxy Casino, Galaxy Resort, Macau, sold and/or assigned the interest to the Company. On January 1, 2014, the Company and Mr. Chung agreed to terminate the sale and/or assignment of the interest as per the profit interest agreement, whereby Mr. Chung retains full rights to the interest and has no further obligations to the Company and the Company shall not seek any further benefits from the interest.
	Hung Lei is a sole proprietorship, owned by Mr. Chung, the major shareholder of the Company. The operations of Hung Lei is the promotion of a VIP gaming room at the Galaxy Casino, Galaxy Macau Resort located on Cotai, Macau. Mr. Chung is licensed by the Macau SAR as a gaming promoter to promote Hung Lei and commenced operation on May 20, 2011. Mr. Chung signed a junket promoter agreement with Galaxy Casino to operate Hung Lei and it is renewed annually.
	Hung Lei is not considered a variable interest entity of the Company because it is a sole proprietorship and cannot be consolidated. However, per agreements between the Company and Mr. Chung, upon the closing of the Merger (described above), Hung Lei’s operations (profit interest) and assets and liabilities generated from the operations are combined with the Company, which is the primary beneficiary of the operations of Hung Lei through the profit interest agreement. In accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 810 “Consolidations”, the operations of Hung Lei will be consolidated with those of the Company for all periods subsequent to the closing of the acquisition.
	The Original Shareholders had signed a loan agreement with the Company that the amount of funds advanced by the Original Shareholders (“Original Shareholders’ Advances”) for capital required to operate Hung Lei shall be interest free. Commencing on the third anniversary of the date of consummation of the Merger, the Company shall have the responsibility to repay the Original Shareholders’ Advances provided that after the making of any such repayment at least $10,300,000 of capital will be available to operate Hung Lei. On September 1, 2014, the Company and the Original Shareholders entered into a termination agreement whereby the Company and the Original Shareholders agreed to terminate the non-interest bearing loan agreement. No advances have been made to the Company under the loan agreement.
	Additionally, Mr. Chung had signed a loan agreement and guaranty with the Company that Mr. Chung agrees to provide a non-interest bearing loan to the Company up to $10,300,000, enabling Hung Lei to make loans to its gaming agents, and Mr. Chung provides an unconditional guaranty to the repayment of such loans. On September 1, 2014, the Company and Mr. Chung entered into a termination agreement whereby the Company and Mr. Chung agreed to terminate the non-interest bearing loan agreement and guaranty. No advances have been made to the Company under the loan agreement.
	Going Concern
	These financial statements have been prepared on a going-concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company is unlikely to pay dividends or generate significant earnings in the immediate or foreseeable future. The continuation of the Company as a going-concern is dependent upon the continued financial support from its shareholders, the ability of the Company to obtain necessary equity and debt financings to continue operations and to generate sustainable revenue. There is no guarantee that the Company will be able to raise adequate equity or debt financings or generate profitable operations. These consolidated and combined financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.
	Basis of Presentation
	The accompanying consolidated and combined financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”) and have been consistently applied. The Company’s functional currency is the Hong Kong dollars (“HK$”); however the accompanying financial statements have been translated and presented in United States dollars. The fiscal year end is December 31.
	Principles of Consolidation and Combination
	In accordance with FASB ASC Topic 810, the operations of the Promoter Company is consolidated with those of Macau Resources as of April 26, 2013 and combined for the years ended December 31, 2012 and 2011 and intercompany transactions and account balances have been eliminated. Unless otherwise indicated all currency amounts are in United States Dollars.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	Note 2 – Summary of Significant Accounting Policies
	Use of Estimates
	The preparation of consolidated and combined financial statements in conformity with US GAAP require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. These estimates and judgments are based on historical information, information that is currently available to the management and on various other assumptions that the management believes to be reasonable under the circumstances. The Company’s actual results could differ materially from the estimates upon which the carrying values were based.
	Revenue Recognition
	Revenue from Hung Lei operations is recorded monthly based upon Hung Lei’s share of the net gaming wins or losses in the Hung Lei VIP Gaming Room. The amounts due Hung Lei are calculated and reported by Galaxy Casino on a monthly basis, usually within ten days of the month end.
	In accordance with long standing industry practice in Macau, Hung Lei’s operations in Galaxy Casino have revenue and loss sharing arrangements. Under these arrangements, Hung Lei shared in Hung Lei’s VIP gaming room wins or losses from the gaming patrons who were introduced by agents and the agents were recruited by Hung Lei. Typically, wins and losses are allocated as 40.25% to 45% of net gaming wins on a pre-gaming tax basis. Hung Lei or Galaxy Casino may adjust these arrangements with adequate notice and agreement by both parties to the arrangement.
	Additionally, Hung Lei earns revenues based upon percentages of non-negotiable chips wagered in the VIP gaming rooms (typically 0.045%), which is available to offset costs incurred for accommodations, food and beverage and other services furnished to VIP gaming room patrons and is included in gross revenues. Additionally, the Company receives service revenues for hotel and casino services charged to junket agents, which are recorded net of costs. These revenues are recorded as part of revenue from VIP gaming operations in the statements of operations.
	Total rolling chip turnover in the VIP gaming room was approximately $2,166,810,628, $2,363,427,054 and $1,716,184,971 for the years ended December 31, 2013 and 2012 and for the period from May 20, 2011 (date of inception) through December 31, 2011, respectively.
	VIP Gaming Room Cage and Marker Accounting
	In the VIP gaming room, gaming patrons primarily purchase non-negotiable chips from the cage either with cash, cash chips, cashier’s order, or markers (short term, non-interest bearing loans). Non-negotiable chips can only be used to make wagers. Winning wagers are paid in cash chips. If the gaming patrons continue to play, they must exchange the cash chips for non-negotiable chips, which is the basis for commission.  The wager of the non-negotiable chips by the gaming patrons in the VIP gaming room is recorded as rolling chip turnover and provides a basis for measuring VIP gaming room win percentage. It is customary in Macau to measure VIP gaming room play using this rolling chip method.
	A gaming patron can be a player, a junket agent or even a collaborator. Whoever signs on the marker and takes delivery of the non-negotiable chips at the casino cage and carries them over to the game table is the borrower. It is also common practice that the gaming patron taking delivery of the non-negotiable chips shares the chips with other gaming patrons for the purpose of achieving a higher rolling volume (if the gaming patron is a junket agent, they are entitled to receive rolling commission even when the borrowed chips are wagered by third parties acquainted with them - offset against any credit extended to them) without receiving immediate payment in cash for the non-negotiable chips. Under Macau law, licensed gaming promoters are permitted to extend credit to gaming patrons creating a civil obligation to pay. This credit is typically unsecured but is generally offset by the rolling commissions payable to a gaming patron.
	The Promoter Company does not currently extend credit to junket agents.
	Accounts Receivable
	Accounts receivable are principally comprised of net gaming revenues, fees and incentives revenues receivable, which do not bear interest and are recorded at amounts due from casino operators. When deemed necessary, the Company records an allowance for doubtful accounts which represents management’s best estimate of the amount of probable credit losses. Management believes that all outstanding balances are collectible and therefore an allowance has not been established. Although management believes that no allowance is currently necessary, it is possible that the estimated amount of cash collections with respect to accounts receivable could change.
	Advance Commission
	Hung Lei received an advance commission in excess of earnings during the year ended December 31, 2013, which was repaid during January 2014, and has been recorded as a liability as of December 31, 2013. Hung Lei received an advance commission in excess of earnings during the period ended December 31, 2011, which was repaid during January 2012, and has been recorded as a liability as of December 31, 2011.
	Fair Value of Financial Instruments
	For certain of the Company’s financial instruments, including due to/from related party, the carrying amounts approximate fair value due to their relatively short maturities.
	Fair Value Measurements
	ASC Topic 820, “Fair Value Measurements and Disclosures,” requires disclosure of the fair value of financial instruments held by the Company. ASC Topic 825, “Financial Instruments,” defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported in the consolidated balance sheets for receivables, certain other current assets and current liabilities, including notes payable and convertible notes, each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined as follows:
		⋅	Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets.
		⋅	Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.
		⋅	Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement.
	The Company did not identify any non-recurring assets and liabilities that are required to be presented in the balance sheets at fair value in accordance with ASC 825.
	Concentrations and Risks
	The Company’s current operations are conducted in Macau. Accordingly, the Company’s financial condition and results of operations may be influenced by the political, economic and legal environment in the People’s Republic of China (“PRC”) and by the general state of the PRC economy. The Company’s operations in Macau are subject to special considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environment and foreign currency exchange. The Group’s results may be adversely affected by changes in the political and social conditions in the PRC and by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion, remittances abroad and rates and methods of taxation, among other things.
	Foreign Currency Translations and Comprehensive Income
	The reporting currency of the Company is the United States dollar (“US$”). The Company uses the Hong Kong Dollar (“HK$”) as its functional currency. Assets and liabilities are translated using the exchange rates prevailing at the balance sheet dates and items related to the statement of operations are translated using the average exchange rate for the period. Equity accounts are translated at their historical rates. Cash flows are also translated at the average exchange rates for the period. Therefore, amounts reported on the statements of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheets. Translation adjustments resulting from this process are included in other comprehensive income in the statement of shareholders’ deficit. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred. The following table details the exchange rates used for the respective periods:
			December 31,		December 31,		December 31,
			2013		2012		2011
	Period end HK$: US$ exchange rate		$	7.7679	$	7.7514	$	7.7681
	Average period HK$: US$ exchange rate		$	7.7849	$	7.7571	$	7.7849
	Foreign Currency Transaction Gains and Losses
	Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred. Historically, the Company has not entered into any currency trading or hedging transactions, although there is no assurance that the Company will not enter into such transactions in the future.
	Earnings Per Share
	Basic earnings per share is computed based on the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is computed based on the weighted average number of shares of common stock plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding stock options and stock awards. The Company does not have any potentially dilutive common shares.
	The components of basic and diluted earnings per share consist of the following:
			For the Year				For the Period
			Ended		For the Year		From May 20, 2011
			December 31,		Ended		(Date of Inception)
			2013		December 31, 2012		To December 31, 2011
	Net income (loss) for basic earnings per share		$	170,351	$	-4,383	$	-1,156
	Basic weighted average number of shares			14,960,976		14,295,836		14,295,836
	Net income (loss) per share – basic		$	0.01	$	0	$	0
	Net income (loss) for diluted earnings per share			170,351		-4,383		-1,156
	Diluted weighted average number of shares			14,960,976		14,295,836		14,295,836
	Net loss per share – diluted		$	0.01	$	0	$	0
	Income Taxes
	The Company is incorporated under the BVI Business Companies Act, 2004 (No. 16 of 2004) and are exempted from payment of BVI taxes.
	Hung Lei is not subject to Macau Complimentary tax, because, pursuant to the VIP gaming promoter agreements with Galaxy Casino, gaming revenue is received net of taxes collected by the Macau SAR paid directly by Galaxy Casino on a monthly basis. No provision for Macau Complimentary tax has been made. As VIP gaming promoters, Hung Lei is subject to a tax on the amount of non-negotiable chips wagered by gaming patrons in the VIP gaming rooms (“rolling chips turnover”), which is referred to as a “rolling tax.” The rolling tax is deducted and paid by Galaxy Casino on a monthly basis. The rate of rolling tax is 0.01% on the rolling chips turnover of the VIP gaming room and the rolling tax is deducted as a cost of revenues.
	The Company is not incorporated nor does it engage in any trade or business in the United States and is not subject to United States federal income taxes. The Company did not derive any significant amount of income subject to such taxes and accordingly, no relevant tax provision is made in the statements of operations.
	Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be effective when the differences are expected to reverse.
	Deferred tax assets are reduced by a valuation allowance to the extent that management concludes it is more likely than not that the assets will not be realized. 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 the statements of operations in the period that includes the enactment date.
	The Company prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken in the tax return. This interpretation also provides guidance on de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods and income tax disclosures. As of December 31, 2013, 2012 and 2011, there were no amounts that had been accrued with respect to uncertain tax positions.
	The Company prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken in the tax return. This interpretation also provides guidance on de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods and income tax disclosures. As of December 31, 2013, 2012 and 2011, there were no amounts that had been accrued with respect to uncertain tax positions.
	Advertising Costs
	Costs for advertising and marketing are expensed the first time the advertising or marketing takes place or as incurred. Advertising and marketing costs for ongoing operations are included in selling, general and administrative expense. Advertising costs were not significant for the years ended December 31, 2013, 2012 and 2011.
	Recent Pronouncements
	Accounting Standards Update No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists: An unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows. To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The assessment of whether a deferred tax asset is available is based on the unrecognized tax benefit and deferred tax asset that exist at the reporting date and should be made presuming disallowance of the tax position at the reporting date. For example, an entity should not evaluate whether the deferred tax asset expires before the statute of limitations on the tax position or whether the deferred tax asset may be used prior to the unrecognized tax benefit being settled. The amendments in this Update do not require new recurring disclosures. ASU Topic No. 2013 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The adoption of this guidance is not expected to have a material impact on our consolidated financial statements.
	In April 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2014-08, "Presentation of Financial Statements (Topic 205) and Property, Plant and Equipment (Topic 360)."  ASU 2014-08 amends the requirements for reporting discontinued operations and requires additional disclosures about discontinued operations.  Under the new guidance, only disposals representing a strategic shift in operations or that have a major effect on the Company's operations and financial results should be presented as discontinued operations.  This new accounting guidance is effective for annual periods beginning after December 15, 2014.  The Company is currently evaluating the impact of adopting ASU 2014-08 on the Company's results of operations or financial condition.
	In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09), which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP.  The standard is effective for annual periods beginning after December 15, 2016, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures).  Early adoption is not permitted.  The Company is currently evaluating the impact of the pending adoption of ASU 2014-09 on its consolidated financial statements and has not yet determined the method by which it will adopt the standard beginning July 1, 2017.
	In June 2014, the FASB issued Accounting Standards Update No. 2014-12, Compensation — Stock Compensation (Topic 718), Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period (a consensus of the FASB Emerging Issues Task Force) (ASU 2014-12).  The guidance applies to all reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target that affects vesting could be achieved after the requisite service period. The amendments require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. For all entities, the amendments in this Update are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. The effective date is the same for both public business entities and all other entities.  The Company is currently evaluating the impact of adopting ASU 2014-12 on the Company's results of operations or financial condition.
	In August 2014, the FASB issued Accounting Standards Update No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entities Ability to Continue as a Going Concern (ASU 2014-15).  The guidance in ASU 2014-15 sets forth management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern as well as required disclosures. ASU 2014-15 indicates that, when preparing financial statements for interim and annual financial statements, management should evaluate whether conditions or events, in the aggregate, raise substantial doubt about the entity's ability to continue as a going concern for one year from the date the financial statements are issued or are available to be issued. This evaluation should include consideration of conditions and events that are either known or are reasonably knowable at the date the financial statements are issued or are available to be issued, as well as whether it is probable that management's plans to address the substantial doubt will be implemented and, if so, whether it is probable that the plans will alleviate the substantial doubt. ASU 2014-15 is effective for annual periods ending after December 15, 2016, and interim periods and annual periods thereafter. Early application is permitted.  The adoption of this guidance is not expected to have a material impact on our consolidated financial statements.

Line_of_Credit

Line of Credit	12 Months Ended
	Dec. 31, 2013
Line of Credit Facility [Abstract]
Debt Disclosure [Text Block]	Note 3 – Line of Credit
	On May 20, 2011, the Company entered into a line of credit agreement with Galaxy Casino to borrow up to HK$ 50,000,000 (approximately $ $6,440,000) as of December 31, 2013. The line of credit consists of amounts due to Galaxy Casino for advances of non-negotiable chips to Hung Lei. The line of credit is interest free, renewable monthly and secured by the personal check of Mr. Francis Lam (a related party). At December 31, 2013, 2012 and 2011, the outstanding balance under this line of credit was$6,436,746, $6,450,448, and $2,827,400 respectively.

Advance_to_Owner

Advance to Owner	12 Months Ended
	Dec. 31, 2013
Advance To Owner [Abstract]
Advance To Owner [Text Block]	Note 4 – Advance to Owner
	Advance to owner represents the amount due from Mr. Chung. This amount is the excess of the assets over liabilities and has been classified as a contra-equity account rather than a receivable from the owner in accordance with FASB ASC 310-10-S99, which requires that receivables from officers or directors, not repaid in cash prior to the issuance date of the financial statements should be recorded as a deduction from owners’ equity. There is no interest rate or due date on the advance. The amount is unsecured.

Equity

Equity	12 Months Ended
	Dec. 31, 2013
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	Note 5 – Equity
	The Company has an unlimited number of authorized, no par value common stock. As of December 31, 2013, 2012 and 2011, the Company has 15,270,840, 14,295,836 and 14,295,836 shares of common stock issued and outstanding. The Company had originally issued 100 shares of common stock upon incorporation. As of result of the merger describe in Note 1, the Company affected a 142,958.36 to 1 stock split. In addition as a result of the merger, the Company also issued 975,004 to the shareholders of IGPAC. The share and per shares information in the accompanying financial statements have been retroactively restated for this stock split.

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	Note 6 – Commitments and Contingencies
	On January 1, 2012, the Company entered into employment agreements with three executives. The agreements commence on the date of the closing of the merger between the IGPAC and Macau Resources and end on the fifth anniversary of such date. The yearly compensation is $694,000. The agreements were rescinded and terminated effective January 1, 2012, pursuant to agreements for termination, release and waiver of rights.

Subsequent_Events

Subsequent Events	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]
Subsequent Events [Text Block]	Note 7 – Subsequent Events
	On January 1, 2014, the Company entered into an agreement terminating the Company’s rights to the Profits Interest, which effectively terminated the Company’s business as a VIP Gaming Room Promoter and resulted in the Company becoming a shell company without an operating business.
	On September 5, 2014, (i) Sino-America Gaming Investment Group, LLC, which is owned and controlled by Michael Foxman, acquired 11,242,002 of the Company’s shares from Long Jin Chung and Bo Wang (the “Controlling Shares”), (ii) each of the Company’s then officers and directors other than Cheok Va Lam resigned from their positions with us, (iii) Michael Foxman was appointed a director, and (iii) James Preissler was appointed the Company’s Chief Financial Officer.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]
Use of Estimates, Policy [Policy Text Block]	Use of Estimates
	The preparation of consolidated and combined financial statements in conformity with US GAAP require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. These estimates and judgments are based on historical information, information that is currently available to the management and on various other assumptions that the management believes to be reasonable under the circumstances. The Company’s actual results could differ materially from the estimates upon which the carrying values were based.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition
	Revenue from Hung Lei operations is recorded monthly based upon Hung Lei’s share of the net gaming wins or losses in the Hung Lei VIP Gaming Room. The amounts due Hung Lei are calculated and reported by Galaxy Casino on a monthly basis, usually within ten days of the month end.
	In accordance with long standing industry practice in Macau, Hung Lei’s operations in Galaxy Casino have revenue and loss sharing arrangements. Under these arrangements, Hung Lei shared in Hung Lei’s VIP gaming room wins or losses from the gaming patrons who were introduced by agents and the agents were recruited by Hung Lei. Typically, wins and losses are allocated as 40.25% to 45% of net gaming wins on a pre-gaming tax basis. Hung Lei or Galaxy Casino may adjust these arrangements with adequate notice and agreement by both parties to the arrangement.
	Additionally, Hung Lei earns revenues based upon percentages of non-negotiable chips wagered in the VIP gaming rooms (typically 0.045%), which is available to offset costs incurred for accommodations, food and beverage and other services furnished to VIP gaming room patrons and is included in gross revenues. Additionally, the Company receives service revenues for hotel and casino services charged to junket agents, which are recorded net of costs. These revenues are recorded as part of revenue from VIP gaming operations in the statements of operations.
	Total rolling chip turnover in the VIP gaming room was approximately $2,166,810,628, $2,363,427,054 and $1,716,184,971 for the years ended December 31, 2013 and 2012 and for the period from May 20, 2011 (date of inception) through December 31, 2011, respectively.
Promoters [Policy Text Block]	VIP Gaming Room Cage and Marker Accounting
	In the VIP gaming room, gaming patrons primarily purchase non-negotiable chips from the cage either with cash, cash chips, cashier’s order, or markers (short term, non-interest bearing loans). Non-negotiable chips can only be used to make wagers. Winning wagers are paid in cash chips. If the gaming patrons continue to play, they must exchange the cash chips for non-negotiable chips, which is the basis for commission.  The wager of the non-negotiable chips by the gaming patrons in the VIP gaming room is recorded as rolling chip turnover and provides a basis for measuring VIP gaming room win percentage. It is customary in Macau to measure VIP gaming room play using this rolling chip method.
	A gaming patron can be a player, a junket agent or even a collaborator. Whoever signs on the marker and takes delivery of the non-negotiable chips at the casino cage and carries them over to the game table is the borrower. It is also common practice that the gaming patron taking delivery of the non-negotiable chips shares the chips with other gaming patrons for the purpose of achieving a higher rolling volume (if the gaming patron is a junket agent, they are entitled to receive rolling commission even when the borrowed chips are wagered by third parties acquainted with them - offset against any credit extended to them) without receiving immediate payment in cash for the non-negotiable chips. Under Macau law, licensed gaming promoters are permitted to extend credit to gaming patrons creating a civil obligation to pay. This credit is typically unsecured but is generally offset by the rolling commissions payable to a gaming patron.
	The Promoter Company does not currently extend credit to junket agents.
Receivables, Policy [Policy Text Block]	Accounts Receivable
	Accounts receivable are principally comprised of net gaming revenues, fees and incentives revenues receivable, which do not bear interest and are recorded at amounts due from casino operators. When deemed necessary, the Company records an allowance for doubtful accounts which represents management’s best estimate of the amount of probable credit losses. Management believes that all outstanding balances are collectible and therefore an allowance has not been established. Although management believes that no allowance is currently necessary, it is possible that the estimated amount of cash collections with respect to accounts receivable could change.
Commissions, Policy [Policy Text Block]	Advance Commission
	Hung Lei received an advance commission in excess of earnings during the year ended December 31, 2013, which was repaid during January 2014, and has been recorded as a liability as of December 31, 2013. Hung Lei received an advance commission in excess of earnings during the period ended December 31, 2011, which was repaid during January 2012, and has been recorded as a liability as of December 31, 2011.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments
	For certain of the Company’s financial instruments, including due to/from related party, the carrying amounts approximate fair value due to their relatively short maturities.
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements
	ASC Topic 820, “Fair Value Measurements and Disclosures,” requires disclosure of the fair value of financial instruments held by the Company. ASC Topic 825, “Financial Instruments,” defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported in the consolidated balance sheets for receivables, certain other current assets and current liabilities, including notes payable and convertible notes, each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined as follows:
		⋅	Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets.
		⋅	Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.
		⋅	Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement.
	The Company did not identify any non-recurring assets and liabilities that are required to be presented in the balance sheets at fair value in accordance with ASC 825.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentrations and Risks
	The Company’s current operations are conducted in Macau. Accordingly, the Company’s financial condition and results of operations may be influenced by the political, economic and legal environment in the People’s Republic of China (“PRC”) and by the general state of the PRC economy. The Company’s operations in Macau are subject to special considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environment and foreign currency exchange. The Group’s results may be adversely affected by changes in the political and social conditions in the PRC and by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion, remittances abroad and rates and methods of taxation, among other things.
Foreign Currency Translations And Comprehensive Income [Policy Text Block]	Foreign Currency Translations and Comprehensive Income
	The reporting currency of the Company is the United States dollar (“US$”). The Company uses the Hong Kong Dollar (“HK$”) as its functional currency. Assets and liabilities are translated using the exchange rates prevailing at the balance sheet dates and items related to the statement of operations are translated using the average exchange rate for the period. Equity accounts are translated at their historical rates. Cash flows are also translated at the average exchange rates for the period. Therefore, amounts reported on the statements of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheets. Translation adjustments resulting from this process are included in other comprehensive income in the statement of shareholders’ deficit. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred. The following table details the exchange rates used for the respective periods:
			December 31,		December 31,		December 31,
			2013		2012		2011
	Period end HK$: US$ exchange rate		$	7.7679	$	7.7514	$	7.7681
	Average period HK$: US$ exchange rate		$	7.7849	$	7.7571	$	7.7849
Foreign Currency Transaction Gains And Losses [Policy Text Block]	Foreign Currency Transaction Gains and Losses
	Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred. Historically, the Company has not entered into any currency trading or hedging transactions, although there is no assurance that the Company will not enter into such transactions in the future.
Earnings Per Share, Policy [Policy Text Block]	Earnings Per Share
	Basic earnings per share is computed based on the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is computed based on the weighted average number of shares of common stock plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding stock options and stock awards. The Company does not have any potentially dilutive common shares.
	The components of basic and diluted earnings per share consist of the following:
			For the Year				For the Period
			Ended		For the Year		From May 20, 2011
			December 31,		Ended		(Date of Inception)
			2013		December 31, 2012		To December 31, 2011
	Net income (loss) for basic earnings per share		$	170,351	$	-4,383	$	-1,156
	Basic weighted average number of shares			14,960,976		14,295,836		14,295,836
	Net income (loss) per share – basic		$	0.01	$	0	$	0
	Net income (loss) for diluted earnings per share			170,351		-4,383		-1,156
	Diluted weighted average number of shares			14,960,976		14,295,836		14,295,836
	Net loss per share – diluted		$	0.01	$	0	$	0
Income Tax, Policy [Policy Text Block]	Income Taxes
	The Company is incorporated under the BVI Business Companies Act, 2004 (No. 16 of 2004) and are exempted from payment of BVI taxes.
	Hung Lei is not subject to Macau Complimentary tax, because, pursuant to the VIP gaming promoter agreements with Galaxy Casino, gaming revenue is received net of taxes collected by the Macau SAR paid directly by Galaxy Casino on a monthly basis. No provision for Macau Complimentary tax has been made. As VIP gaming promoters, Hung Lei is subject to a tax on the amount of non-negotiable chips wagered by gaming patrons in the VIP gaming rooms (“rolling chips turnover”), which is referred to as a “rolling tax.” The rolling tax is deducted and paid by Galaxy Casino on a monthly basis. The rate of rolling tax is 0.01% on the rolling chips turnover of the VIP gaming room and the rolling tax is deducted as a cost of revenues.
	The Company is not incorporated nor does it engage in any trade or business in the United States and is not subject to United States federal income taxes. The Company did not derive any significant amount of income subject to such taxes and accordingly, no relevant tax provision is made in the statements of operations.
	Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be effective when the differences are expected to reverse.
	Deferred tax assets are reduced by a valuation allowance to the extent that management concludes it is more likely than not that the assets will not be realized. 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 the statements of operations in the period that includes the enactment date.
	The Company prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken in the tax return. This interpretation also provides guidance on de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods and income tax disclosures. As of December 31, 2013, 2012 and 2011, there were no amounts that had been accrued with respect to uncertain tax positions.
	The Company prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken in the tax return. This interpretation also provides guidance on de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods and income tax disclosures. As of December 31, 2013, 2012 and 2011, there were no amounts that had been accrued with respect to uncertain tax positions.
Advertising Costs, Policy [Policy Text Block]	Advertising Costs
	Costs for advertising and marketing are expensed the first time the advertising or marketing takes place or as incurred. Advertising and marketing costs for ongoing operations are included in selling, general and administrative expense. Advertising costs were not significant for the years ended December 31, 2013, 2012 and 2011.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Pronouncements
	Accounting Standards Update No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists: An unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows. To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The assessment of whether a deferred tax asset is available is based on the unrecognized tax benefit and deferred tax asset that exist at the reporting date and should be made presuming disallowance of the tax position at the reporting date. For example, an entity should not evaluate whether the deferred tax asset expires before the statute of limitations on the tax position or whether the deferred tax asset may be used prior to the unrecognized tax benefit being settled. The amendments in this Update do not require new recurring disclosures. ASU Topic No. 2013 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The adoption of this guidance is not expected to have a material impact on our consolidated financial statements.
	In April 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2014-08, "Presentation of Financial Statements (Topic 205) and Property, Plant and Equipment (Topic 360)."  ASU 2014-08 amends the requirements for reporting discontinued operations and requires additional disclosures about discontinued operations.  Under the new guidance, only disposals representing a strategic shift in operations or that have a major effect on the Company's operations and financial results should be presented as discontinued operations.  This new accounting guidance is effective for annual periods beginning after December 15, 2014.  The Company is currently evaluating the impact of adopting ASU 2014-08 on the Company's results of operations or financial condition.
	In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09), which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP.  The standard is effective for annual periods beginning after December 15, 2016, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures).  Early adoption is not permitted.  The Company is currently evaluating the impact of the pending adoption of ASU 2014-09 on its consolidated financial statements and has not yet determined the method by which it will adopt the standard beginning July 1, 2017.
	In June 2014, the FASB issued Accounting Standards Update No. 2014-12, Compensation — Stock Compensation (Topic 718), Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period (a consensus of the FASB Emerging Issues Task Force) (ASU 2014-12).  The guidance applies to all reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target that affects vesting could be achieved after the requisite service period. The amendments require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. For all entities, the amendments in this Update are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. The effective date is the same for both public business entities and all other entities.  The Company is currently evaluating the impact of adopting ASU 2014-12 on the Company's results of operations or financial condition.
	In August 2014, the FASB issued Accounting Standards Update No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entities Ability to Continue as a Going Concern (ASU 2014-15).  The guidance in ASU 2014-15 sets forth management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern as well as required disclosures. ASU 2014-15 indicates that, when preparing financial statements for interim and annual financial statements, management should evaluate whether conditions or events, in the aggregate, raise substantial doubt about the entity's ability to continue as a going concern for one year from the date the financial statements are issued or are available to be issued. This evaluation should include consideration of conditions and events that are either known or are reasonably knowable at the date the financial statements are issued or are available to be issued, as well as whether it is probable that management's plans to address the substantial doubt will be implemented and, if so, whether it is probable that the plans will alleviate the substantial doubt. ASU 2014-15 is effective for annual periods ending after December 15, 2016, and interim periods and annual periods thereafter. Early application is permitted.  The adoption of this guidance is not expected to have a material impact on our consolidated financial statements.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]
Schedule of Differences between Reported Amount and Reporting Currency Denominated Amount [Table Text Block]	The following table details the exchange rates used for the respective periods:
		December 31,		December 31,		December 31,
		2013		2012		2011
	Period end HK$: US$ exchange rate	$	7.7679	$	7.7514	$	7.7681
	Average period HK$: US$ exchange rate	$	7.7849	$	7.7571	$	7.7849
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The components of basic and diluted earnings per share consist of the following:
		For the Year				For the Period
		Ended		For the Year		From May 20, 2011
		December 31,		Ended		(Date of Inception)
		2013		December 31, 2012		To December 31, 2011
	Net income (loss) for basic earnings per share	$	170,351	$	-4,383	$	-1,156
	Basic weighted average number of shares		14,960,976		14,295,836		14,295,836
	Net income (loss) per share – basic	$	0.01	$	0	$	0
	Net income (loss) for diluted earnings per share		170,351		-4,383		-1,156
	Diluted weighted average number of shares		14,960,976		14,295,836		14,295,836
	Net loss per share – diluted	$	0.01	$	0	$	0

Organization_and_Basis_of_Pres1

Organization and Basis of Presentation (Details Textual) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Apr. 26, 2013
Organization and Basis of Presentation [Line Items]
Entity Incorporation, Date of Incorporation	28-Oct-11
Common Stock, Shares, Issued	15,270,840	14,295,836	14,295,836
Common Stock, Par or Stated Value Per Share	$0.00
Capital	$10,300,000
Common Stock, Shares, Outstanding	15,270,840	14,295,836	14,295,836
Macau Resources Group Limited [Member]
Organization and Basis of Presentation [Line Items]
Percentage Of Common Stock Issued And Outstanding	6.00%			94.00%
Common Stock, Shares, Issued	975,004			14,295,836
Common Stock, Shares, Outstanding	975,004			14,295,836
Non Interest Bearing Loan [Member]
Organization and Basis of Presentation [Line Items]
Long-term Debt, Gross	$10,300,000

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Details)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Period Ended [Member]
Foreign Currency Exchange Rate, Translation	7.7679	7.7514	7.7681
Average Annual [Member]
Foreign Currency Exchange Rate, Translation	7.7849	7.7571	7.7849

Summary_of_Significant_Account4

Summary of Significant Accounting Policies (Details 1) (USD $)	7 Months Ended		12 Months Ended
	Dec. 31, 2011		Dec. 31, 2013	Dec. 31, 2012
Net income (loss) for basic earnings per share	($1,156)	[1],[2]	$170,351	($4,383)	[1],[2]
Basic weighted average number of shares	14,295,836		14,960,976	14,295,836
Net income (loss) per share - basic	$0		$0.01	$0
Net income (loss) for diluted earnings per share	($1,156)		$170,351	($4,383)
Diluted weighted average number of shares	14,295,836		14,960,976	14,295,836
Net loss per share - diluted	$0		$0.01	$0
[1]	Represents the combined statements of operations of Macau Resources Group Limited and the Operations of the Hung Lei VIP Club
[2]	Represents the combined statements of Cash Flows of Macau Resources Group Limited and the Operations of the Hung Lei VIP Club

Summary_of_Significant_Account5

Summary of Significant Accounting Policies (Details Textual) (USD $)	7 Months Ended	12 Months Ended
	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012
Revenues Earned Based On Percentage Of Non Negotiable Chips		0.05%
Total Rolling Chip Turn Over	$1,716,184,971	$2,166,810,628	$2,363,427,054
Percentage Of Rolling Tax Rate		0.01%
Maximum [Member]
Gaming Win And Losses Rate Percentage		45.00%
Minimum [Member]
Gaming Win And Losses Rate Percentage		40.25%

Line_of_Credit_Details_Textual

Line of Credit (Details Textual)	Dec. 31, 2013	Dec. 31, 2012		Dec. 31, 2011		Dec. 31, 2013	Dec. 31, 2013
	USD ($)	USD ($)		USD ($)		Galaxy Casino [Member]	Galaxy Casino [Member]
						USD ($)	HKD
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity						$6,440,000	50,000,000
Long-term Line of Credit	$6,436,746	$6,450,448	[1]	$2,827,400	[1]
[1]	Represents the combined balance sheets of Macau Resources Group Limited and the Operations of the Hung Lei VIP Club

Equity_Details_Textual

Equity (Details Textual) (USD $)	7 Months Ended	12 Months Ended
	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012
Schedule Of Equity [Line Items]
Common Stock, No Par Value	$0	$0	$0
Common Stock, Shares, Issued	14,295,836	15,270,840	14,295,836
Common Stock, Shares, Outstanding	14,295,836	15,270,840	14,295,836
Stock Issued During Period, Shares, New Issues	100
Stock Issued During Period, Shares, Other		975,004
Stockholders' Equity Note, Stock Split		142,958.36 to 1

Commitments_and_Contingencies_

Commitments and Contingencies (Details Textual) (Three Executives [Member], Israel Growth Partners Acquisition Corp [Member], USD $)	12 Months Ended
	Dec. 31, 2013
Three Executives [Member] | Israel Growth Partners Acquisition Corp [Member]
Schedule Of Commitments and Contingencies [Line Items]
Compensation	$694,000
Contract Termination Claims, Description	The agreements were rescinded and terminated effective January 1, 2012

Subsequent_Events_Details_Text

Subsequent Events (Details Textual) (Sino-America Gaming Investment Group, LLC [Member], Subsequent Event [Member])	0 Months Ended
	Sep. 05, 2014
Sino-America Gaming Investment Group, LLC [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	11,242,002