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BUSINESS COMBINATION (Details - XFC) - Xin Feng Construction Co Ltd [Member] | Nov. 30, 2022 USD ($)
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Business Acquisition [Line Items] |
Cash and bank balance | $ 46,564
Trade receivables | 378,798
Inventory | 144,968
Prepaid expenses and other current assets | 2,000,452
Plant and equipment, net | 38,402
Bank borrowing | (19,054)
Other payables and accrued liabilities | (19,839)
Income tax payable | (32,274)
Goodwill | 332,040
Net assets acquired | 2,870,057
Consideration received | (300,082)
Loss on disposal of subsidiary | $ 2,569,975

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- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1 + Details
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- Definition Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1 + Details
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