| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 3 Months Ended |
| Mar. 31, 2022 |
| Accounting Policies [Abstract] | |
| Basis of presentation | l Basis of presentation These accompanying condensed consolidated
financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S.
GAAP”). The
accompanying unaudited condensed financial statements should be read in conjunction with the audited financial statements and notes thereto
included in the Annual Report on Form 10-K filed by the Company with the SEC on May 16, 2022. |
| Use of Estimates | l Use of estimates In preparing these condensed consolidated financial
statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet
and revenues and expenses during the periods reported. Actual results may differ from these estimates. |
| Basis of Consolidation | l Basis of consolidation The condensed consolidated financial statements include
the financial statements of VIVC and its subsidiaries. All significant inter-company balances and transactions within the Company have
been eliminated upon consolidation. |
| Cash and Cash Equivalents | l Cash and cash equivalents Cash and cash equivalents consist primarily of cash
in readily available checking and saving accounts. Cash equivalents consist of highly liquid investments that are readily convertible
to cash and that mature within three months or less from the date of purchase. The carrying amounts approximate fair value due to the
short maturities of these instruments. |
| Accounts receivable | l Accounts receivable Accounts receivable are recorded at the invoiced amount
and do not bear interest, which are due within contractual payment terms, generally 30 to 90 days from completion of service. Credit is
extended based on evaluation of a customer's financial condition, the customer 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 fiscal year, 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. As of March 31, 2022 and December 31, 2021, there was no allowance
for doubtful accounts. |
| Property, plant and equipment | l Property, plant and equipment Property, plant and equipment are stated at cost less
accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following
expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values:
Expected useful life
Service yacht 10 years
Motor vehicle 5 years
Office equipment 5 years Expenditure for repairs and maintenance is expensed
as incurred. When assets have retired or sold, the cost and related accumulated depreciation are removed from the accounts and any resulting
gain or loss is recognized in the results of operations. |
| Intangible assets, net | l Intangible assets, net Intangible assets are stated at cost less accumulated
amortization. Intangible assets represented the trademark registered in the PRC and purchased software which are amortized on a straight-line
basis over a useful life of 10 years. The Company follows ASC Topic 350 in accounting for
intangible assets, which requires impairment losses to be recorded when indicators of impairment are present and the undiscounted cash
flows estimated to be generated by the assets are less than the assets’ carrying amounts. |
| Revenue Recognition | l Revenue recognition In
accordance with Accounting Standard Codification (“ASC”) Topic 606, “Revenue from Contracts with Customers”, the
Company recognizes revenues when goods or services are transferred to customers in an amount that reflects the consideration which the
Company expects to receive in exchange for those goods or services. In determining when and how revenues are recognized from contracts
with customers, the Company performs the following five-step analysis: (i) identification of contract with customer (ii)
determination of performance obligations (iii) measurement of the
transaction price (iv) allocation of the transaction price to the
performance obligations, and (v) recognition of revenues when (or as) the Company satisfies each performance obligation. The Company derives
revenues from the processing, distribution, and sale of its products. |
| Comprehensive income | l Comprehensive income ASC Topic 220, “ Comprehensive Income |
| Income Taxes | l Income taxes Income taxes are determined in accordance with the
provisions of ASC Topic 740, “ Income Taxes ASC 740 prescribes a comprehensive model for how companies
should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on
a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the
position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as
the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority
assuming full knowledge of the position and relevant facts. The Company is subject to tax in local and foreign
jurisdiction. As a result of its business activities, the Company files tax returns that are subject to examination by the relevant tax
authorities. |
| Foreign currencies translation | l Foreign currencies translation Transactions denominated in currencies other than the
functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary
assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using
the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations. The reporting currency of the Company is United States
Dollar ("US$") and the accompanying consolidated financial statements have been expressed in US$. In addition, the Company and
subsidiaries are operating in PRC and Hong Kong maintain their books and record in their local currency, Renminbi (“RMB”)
and Hong Kong dollars (“HK$”), which is a functional currency as being the primary currency of the economic environment in
which their operations are conducted. In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional
currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “ Translation of Financial Statement Translation of amounts from RMB and HK$ into US$ has
been made at the following exchange rates for the period ended March 31, 2022 and December 31, 2021:
March 31, 2022 December 31, 2021
Period/year-end RMB:US$ exchange rate 6.3431 6.3588
Period/annual average RMB:US$ exchange rate 6.3481 6.4499
Period/year-end HK$:US$ exchange rate 7.8306 7.7971
Period/annual average HK$:US$ exchange rate 7.8050 7.7723
Period/year-end TWD:US$ exchange rate 28.6328 27.6879
Period/annual average TWD:US$ exchange rate 27.9955 27.9194 |
| Leases | l Lease At the inception of an arrangement, the Company determines
whether the arrangement is or contains a lease based on the unique facts and circumstances present. Leases with a term greater than one
year are recognized on the balance sheet as right-of-use assets, lease liabilities and long-term lease liabilities. The Company has elected
not to recognize on the balance sheet leases with terms of one year or less. Operating lease liabilities and their corresponding right-of-use
assets are recorded based on the present value of lease payments over the expected remaining lease term. However, certain adjustments
to the right-of-use asset may be required for items such as prepaid or accrued lease payments. The interest rate implicit in lease contracts
is typically not readily determinable. As a result, the Company utilizes its incremental borrowing rates, which are the rates incurred
to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. In accordance with the guidance in ASC 842, components
of a lease should be split into three categories: lease components (e.g. land, building, etc.), non-lease components (e.g. common area
maintenance, consumables, etc.), and non-components (e.g. property taxes, insurance, etc.). Subsequently, the fixed and in-substance fixed
contract consideration (including any related to non-components) must be allocated based on the respective relative fair values to the
lease components and non-lease components. The Company made the policy election to not separate
lease and non-lease components. Each lease component and the related non-lease components are accounted for together as a single component. |
| Noncontrolling interest | l Noncontrolling interest The Company accounts for noncontrolling interest in
accordance with ASC Topic 810-10-45, which requires the Company to present noncontrolling interests as a separate component of total shareholders’
equity on the consolidated balance sheets and the consolidated net loss attributable to the its noncontrolling interest be clearly identified
and presented on the face of the consolidated statements of operations and comprehensive loss. |
| Net loss per share | l Net loss per share The Company calculates net loss per share in accordance
with ASC Topic 260, “ Earnings per Share |
| Concentrations and Credit Risk | l Concentrations and credit risk The Company’s principal financial instruments
subject to potential concentration of credit risk are cash and cash equivalents, including amounts held in money market accounts. The
Company places cash deposits with a federally insured financial institution. The Company maintains its cash at banks and financial institutions
it considers to be of high credit quality; however, the Company’s domestic cash deposits may at times exceed the Federal Deposit
Insurance Corporation’s insured limit. Balances in excess of federally insured limitations may not be insured. The Company has not
experienced losses on these accounts, and management believes that the Company is not exposed to significant risks on such accounts. |
| Fair value of financial instruments | l Fair value of financial instruments The carrying value of the Company’s financial
instruments (excluding short-term bank borrowing and note payable): cash and cash equivalents, accounts and retention receivable, prepayments
and other receivables, accounts payable, income tax payable, amount due to a related party, other payables and accrued liabilities approximate
at their fair values because of the short-term nature of these financial instruments. Management believes, based on the current market prices
or interest rates for similar debt instruments, the fair value of note payable approximate the carrying amount. The Company also follows the guidance of the ASC Topic
820-10, “ Fair Value Measurements and Disclosures
● Level 1
● Level 2:
● Level 3 Fair value estimates are made at a specific point in
time based on relevant market information about the financial instrument. These estimates are subjective in nature and involve uncertainties
and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect
the estimates. |
| Recent accounting pronouncements | l Recent accounting pronouncements The Company has reviewed all recently issued, but not
yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause
a material impact on its financial condition or the results of its operations. |
