| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 9 Months Ended |
| Sep. 30, 2018 |
| Accounting Policies [Abstract] | |
| Basis of Presentation | Basis
of Presentation The
accompanying unaudited interim financial statements of DKG Capital, Inc. have been prepared in accordance with accounting principles
generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read
in conjunction with the audited financial statements and notes thereto for the years ended December 31, 2017 and 2016, contained
in the Company's Form 10K, originally filed with the Securities and Exchange Commission on May 1, 2018. In the opinion of
management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position
and the results of operations for the interim periods presented have been reflected herein. The results of operations for
the interim periods are not necessarily indicative of the results to be expected for the full year. |
| Principle of Consolidation | Principle
of Consolidation The
consolidated financial statements of the Company include the Company and its wholly-owned subsidiary DKG HUB SDN BHD. All material
intercompany balances and transactions have been eliminated. Exchange differences arising from the translation of the net investment
in foreign operations are taken to shareholders’ equity. |
| Use of Estimates | Use
of Estimates The
preparation of consolidated financial statements in accounting principles generally accepted in the United States of America requires
management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent
assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses
during the reporting period. A change in managements’ estimates or assumptions could have a material impact on the Company’s
financial condition and results of operations during the period in which such changes occurred. Actual results could differ from
those estimates. |
| Cash and Cash Equivalents | Cash
and Cash Equivalents For
purposes of the statements of cash flows, cash equivalents include all highly liquid investments with original maturities of three
months or less which are not securing any corporate obligations. The Company maintains its cash in bank deposit accounts, which,
at times, may exceed federally insured limits. The Company has not experienced any losses in such accounts. |
| Accounts Receivable And Deposits | Accounts
Receivable and Deposits Accounts
receivable are recorded at the invoiced amount and do not bear interest, which are due within contractual payment terms. Credit
is extended based on evaluation of a customer's financial condition, the customer’s credit-worthiness and their payment
history. Accounts receivable outstanding longer than the contractual payment terms are considered past due. Past due balances
over 90 days and over a specified amount are reviewed individually for collectability. At the end of each period, the Company
specifically evaluates individual customer’s financial condition, credit history, and the current economic conditions to
monitor the progress of the collection of accounts receivables. The Company will consider the allowance for doubtful accounts
for any estimated losses resulting from the inability of its customers to make required payments. For the receivables that are
past due or not being paid according to payment terms, the appropriate actions are taken to exhaust all means of collection, including
seeking legal resolution in a court of law. Account balances are charged off against the allowance after all means of collection
have been exhausted and the potential for recovery is considered remote. The Company does not have any off-balance-sheet credit
exposure related to its customers. Based on the evaluation, the Company has determined that no allowance for doubtful accounts
is required as of September 30, 2018 and 2017. |
| Investment | Investment Equity
investments without readily determinable fair values for which we do not have the ability to exercise significant influence are
accounted for using the cost method of accounting and classified within long-term investments and other assets. Under the cost
method, investments are carried at cost and are adjusted only for other-than-temporary declines in fair value, certain distributions,
and additional investments. We
periodically evaluate the recoverability of investments and record a write-down to fair value if a decline in value is determined
to be other-than-temporary. |
| Fixed Assets | Fixed
Assets Fixed
assets are reported at cost less accumulated depreciation. When property and equipment are sold or otherwise disposed of, the
asset account and related accumulated depreciation account are relieved, and any gain or loss is included in operating income. The
Company compute depreciation using the straight-line method over the estimated useful lives of the assets, which is ten years
for furniture and fixtures and renovation. Fixed
assets are evaluated on a quarterly basis to identify events or changes in circumstances that indicate the carrying value of certain
fixed assets may not be recoverable. An impairment loss is recorded in the period in which it is determined that the carrying
amount of fixed assets is not recoverable. The
carrying amounts of items of fixed assets are derecognized on disposal or when no future economic benefits are expected from their
use or disposal. Any gain or loss arising from the derecognition of items of fixed assets, determined as the difference between
the net disposal proceeds, if any, and the carrying amounts of the item, is recognised in profit or loss. |
| Impairment of Long-lived Assets | Impairment
of Long-lived Assets The
Company reviews long-lived assets for impairment when circumstances indicate the carrying amount of an asset may not be recoverable
based on the undiscounted future cash flows of the asset. If the carrying amount of the asset is determined not to be recoverable,
a write-down to fair value is recorded. Fair values are determined based on quoted market values, discounted cash flows, or external
appraisals, as applicable. The Company reviews long-lived assets for impairment at the individual asset or the asset group level
for which the lowest level of independent cash flows can be identified. Based on the evaluation, the Company has determined
that no impairment of long-lived assets is required as of September 30, 2018 and 2017. |
| Revenue Recognition | Revenue
Recognition The
Company adopted Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers and its related updates
as codified under ASC 606, Revenue from Contracts with Customers ("ASC 606") on January 1, 2018, using the modified retrospective
method for all contracts not completed as of the date of adoption. The
adoption of ASC 606 represents a change in accounting principle that more closely aligns revenue recognition with the performance
of the Company's services and provides financial statement readers with enhanced disclosures. In accordance with ASC 606, revenue
is recognized in a manner reflecting the transfer of goods or services to customers based on consideration a company expects to
receive. The Company recognizes revenue when it satisfies a performance obligation by transferring control over a product or service
to a customer. To achieve this core principle, ASC 606 requires the Company to apply the following five steps: (1) identify the
contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate
the transaction price to performance obligations in the contract, and (5) recognize revenue when or as the Company satisfies a
performance obligation. The five-step model requires management to exercise judgment when evaluating contracts and recognize revenue. The
performance obligations of each of the Company’s services are satisfied when the development services completed and invoiced. Revenues
are recognized when the service is completed and/or installation services are completed. |
| Income Taxes | Income
Taxes Income
taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future
tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets
and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities
are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are
expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized
in income in the period that includes the enactment date. A valuation allowance is provided for deferred tax assets if it is more
likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility
is uncertain. The
Company also follows the guidance related to accounting for income tax uncertainties. In accounting for uncertainty in income
taxes, the Company recognizes the consolidated financial statement benefit of a tax position only after determining that the relevant
tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than
not threshold, the amount recognized in the consolidated financial statements is the largest benefit that has a greater than 50
percent likelihood of being realized upon ultimate settlement with the relevant tax authority. No liability for unrecognized tax
benefits was recorded as of September 30, 2018 and 2017. |
| Profit/ (loss) per Common Share | Profit/
(loss) per Common Share Basic
earnings per share are calculated dividing income available to common stockholders by the weighted average number of common shares
outstanding. Diluted earnings per share are based on the assumption that all dilutive convertible shares and stock options
and warrants were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, warrants
and options are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds
obtained thereby were used to purchase common stock at the average market price during the period. There were no dilutive
shares, options or warrants outstanding as of September 30, 2018 and 2017. |
| Recently Adopted Accounting Pronouncements | Recently
Adopted Accounting Pronouncements There
are no other recent accounting pronouncements that are expected to have a material effect on the Company’s consolidated
financial statements. |
