XML 1061 R52.htm IDEA: XBRL DOCUMENT v3.22.4

NOTE 4 - ACQUISITIONS - Whisl Consideration (Details) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 01, 2022	Sep. 30, 2022	Jun. 30, 2022	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020	May 13, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Business Acquisition, Transaction Costs		$ 75,000		$ 75,000
Stock Issued During Period, Value, Acquisitions		$ 32,500	$ 325,000	357,500		$ 50,000
Whisl Telecom L L C [Member]
Business Acquisition [Line Items]
Business Acquisition, Transaction Costs							$ 1,000,000
Business Combination, Contingent Consideration, Liability							250,000
Stock Issued During Period, Value, Acquisitions				550,000
Acquisition Costs, Cumulative							$ 1,800,000
Smartbiz Telecom L L C [Member]
Business Acquisition [Line Items]
Business Acquisition, Transaction Costs	$ 725,000
Business Combination, Contingent Consideration, Liability	75,000
Stock Issued During Period, Value, Acquisitions	1,000,000			$ 357,500
Acquisition Costs, Cumulative	$ 1,800,000

X

- Definition

The capitalized costs incurred (excluded from amortization), as of the date of the balance sheet, to purchase, lease or otherwise acquire an unproved property, including costs of lease bonuses and options to purchase or lease properties, the portion of costs applicable to minerals when land including mineral rights is purchased in fee, brokers' fees, recording fees, legal costs, and other costs incurred in acquiring properties.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 932
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-10.(c)(7)(ii))
-URI https://asc.fasb.org/extlink&oid=126954596&loc=d3e511914-122862

+ Details

Name:	us-gaap_AcquisitionCostsCumulative
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of direct costs of the business combination including legal, accounting, and other costs incurred to consummate the business acquisition.

+ References

No definition available.

+ Details

Name:	us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

+ Details

Name:	us-gaap_BusinessAcquisitionLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Amount of liability recognized arising from contingent consideration in a business combination.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (c)(1)
-URI https://asc.fasb.org/extlink&oid=126975305&loc=d3e6927-128479

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 35
-Paragraph 1
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126966325&loc=d3e6819-128478

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 25
-Paragraph 6
-URI https://asc.fasb.org/extlink&oid=6911189&loc=d3e6408-128476

+ Details

Name:	us-gaap_BusinessCombinationContingentConsiderationLiability
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Value of stock issued pursuant to acquisitions during the period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=126973232&loc=d3e21463-112644

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI https://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

+ Details

Name:	us-gaap_StockIssuedDuringPeriodValueAcquisitions
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Details

Name:	us-gaap_BusinessAcquisitionAxis=IQST_WhislTelecomLLCMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_BusinessAcquisitionAxis=IQST_SmartbizTelecomLLCMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: