| Summary of Significant Accounting Policies (Polices) | 9 Months Ended |
| Sep. 30, 2018 |
| Summary Of Significant Accounting Policies | |
| Basis of Presentation | The
accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles
generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules
and regulations of the United States Securities and Exchange Commission (the “SEC”) set forth in Article 8 of Regulation
S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements.
The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are,
in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim
results are not necessarily indicative of the results for the full fiscal year. These financial statements should be read in conjunction
with the financial statements of the Company for the year ended December 31, 2017 and notes thereto. |
| Development Stage Company | The
Company is a development stage company as defined in ASC 915 “Development Stage Entities.”. The Company is devoting
substantially all of its efforts on establishing the business and its planned principal operations have not commenced. All losses
accumulated since inception have been considered as part of the Company's development stage activities. The
Company has elected to adopt application of Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination
of Certain Financial Reporting Requirements. Upon adoption, the Company no longer presents or discloses inception-to-date information
and other remaining disclosure requirements of Topic 915. |
| Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions | The
preparation of financial statements in conformity with accounting principles generally accepted in the United States of America
requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date(s) of the financial statements and the reported amounts of revenues and expenses
during the reporting period(s). |
| Fair Value Measurements | The
Company adopted the provisions of ASC Topic 820, “Fair Value Measurements and Disclosures”, which defines fair value
as used in numerous accounting pronouncements, establishes a framework for measuring fair value and expands disclosure of fair
value measurements. The
estimated fair value of certain financial instruments, including cash and cash equivalents are carried at historical cost basis,
which approximates their fair values because of the short-term nature of these instruments. ASC
820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price)
in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants
on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable
inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may
be used to measure fair value: Level
1 — quoted prices in active markets for identical assets or liabilities Level
2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable Level
3 — inputs that are unobservable (for example cash flow modeling inputs based on assumptions) The
Company has no assets or liabilities valued at fair value on a recurring basis. |
| Cash Equivalents | The
Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. |
| Property, Plant and Equipment | Property,
plant and equipment are stated at cost less accumulated depreciation and impairment. Depreciation on property, plant and equipment
is calculated on the straight-line method after taking into account their respective estimated residual values over the estimated
useful lives of the assets as follows: Tools
and equipment 2 years Maintenance
and repair costs are expensed as incurred, whereas significant renewals and betterments are capitalized. |
| Related Parties | The
Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure
of related party transactions. Pursuant
to Section 850-10-20 the related parties include (a) affiliates of the Company (“Affiliate” means, with respect
to any specified Person, any other Person that, directly or indirectly through one or more intermediaries, controls, is controlled
by or is under common control with such Person, as such terms are used in and construed under Rule 405 under the Securities Act);
(b) entities for which investments in their equity securities would be required, absent the election of the fair value option
under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing
entity; (c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the
trusteeship of management; (d) principal owners of the Company; (e) management of the Company; (f) other parties with
which the Company may deal if one party controls or can significantly influence the management or operating policies of the other
to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and (g) other
parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership
interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting
parties might be prevented from fully pursuing its own separate interests. The
financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense
allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated
in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall
include: (a) the nature of the relationship(s) involved; (b) a description of the transactions, including transactions
to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such
other information deemed necessary to an understanding of the effects of the transactions on the financial statements; (c) the
dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change
in the method of establishing the terms from that used in the preceding period; and (d) amounts due from or to related parties
as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement. |
| Revenue Recognition | In
2014, the FASB issued guidance on revenue recognition (“ASC 606”), with final amendments issued in 2016. The underlying
principle of ASC 606 is to recognize revenue to depict the transfer of goods or services to customers at the amount expected to
be collected. ASC 606 creates a five-step model that requires entities to exercise judgment when considering the terms of contracts,
which includes (1) identifying the contracts or agreements with a customer, (2) identifying our performance obligations in the
contract or agreement, (3) determining the transaction price, (4) allocating the transaction price to the separate performance
obligations, and (5) recognizing revenue as each performance obligation is satisfied. The Company only applies the five-step model
to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the services
it transfers to its clients. The Company has concluded that the new guidance did not require any significant change to its revenue
recognition processes. The
Company’s video-editing services are considered to be one performance obligation; therefore, revenue is recognized when
services have been provided as each performance obligation is satisfied. |
| Net Income (Loss) per Common Share | Net
income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification.
Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of
common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income
(loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during
the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements,
stock options and warrants. There
were no potentially dilutive common shares outstanding for the period ended September 30, 2018. |
| Income Taxes | Income
taxes are provided in accordance with ASC No. 740, Accounting for Income Taxes. A deferred tax asset or liability is recorded
for all temporary differences between financial and tax reporting and net operating loss carry-forwards. Deferred tax expense
(benefit) results from the net change during the year of deferred tax assets and liabilities. Deferred
tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion
of all of the deferred tax assets will be realized. Deferred tax assets and liabilities are adjusted for the effects of changes
in tax laws and rates on the date of enactment. |
| Earnings per Share | The
Company has adopted ASC No. 260, “Earnings Per Share” which specifies the computation, presentation and disclosure
requirements for earnings (loss) per share for entities with publicly held common stock. Basic net loss per share amounts is computed
by dividing the net loss by the weighted average number of common shares outstanding. Diluted earnings per share are the same
as basic earnings per share due to the lack of dilutive items in the Company. |
| Cash Flows Reporting | The
Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash
receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions
of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by paragraph 230-10-45-25
of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile
it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and
payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income
that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign
currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on
cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash
and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts
or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification. |
| Subsequent Events | The
Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent
events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant
to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued
when they are widely distributed to users, such as through filing them on EDGAR. |
| Recently Issued Accounting Pronouncements | There
were no recently issued accounting pronouncements published by FASB applicable to Company’s operations and reporting. |
