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Revision of Prior Period Financial Statements | 12 Months Ended
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Dec. 31, 2020
Accounting Changes and Error Corrections [Abstract] |
Revision of Prior Period Financial Statements | 23. Revision of Prior Period Financial Statements During the audit for the year ended December 31, 2020 an error was discovered relating to share issuances resulting from an anti-dilution agreement. The share issuances for the three months ended March 31, 2020 were 2,000,000 and 458,834 shares of common stock respectively. The anti-dilution agreement relating to a 2017 share subscription payable agreement was triggered in March 2019 upon the Company’s stock split. Please refer to note 9. We revised certain prior period financial statements for an immaterial error related to the recognition of the deemed dividend related to down-round features along with the associated shares issuance and professional fees (Note 1). A summary of revisions to our previously reported financial statements presented herein for comparative purposes. The cumulative effect of the adjustments on all prior periods to Stockholders’ Equity as of June 30, 2019, September 30, 2019, December 30, 2019 and March 31, 2020 reflected below:
|  | Common Stock |  |  | Additional Paid-in |  |  | Share Subscriptions |  |  | Share Subscription |  |  | Accumulated |  |  | Cumulative translation |  |  | Total Stockholders’ Equity |
|  | Shares |  |  | Amount |  |  | Capital |  |  | Receivable |  |  | Payable |  |  | Deficit |  |  | adjustment |  |  | (Deficit) |
Balance at June 30, 2019 |  |  | 28,177,966 |  |  | $ | 2,817 |  |  | $ | 8,309,293 |  |  | $ | (1,577 | ) |  | $ | 1,853,819 |  |  | $ | (10,482,521 | ) |  | $ | (23,624 | ) |  | $ | (341,792 | )
Revision |  |  | 12,719,566 |  |  | $ | 1,273 |  |  | $ | 182,509 |  |  |  | - |  |  | $ | 781,298 |  |  | $ | (965,079 | ) |  |  | - |  |  |  | - |
Balance at June 30, 2019, as revised |  |  | 40,897,532 |  |  | $ | 4,090 |  |  | $ | 8,491,802 |  |  | $ | (1,577 | ) |  | $ | 2,635,117 |  |  | $ | (11,447,600 | ) |  | $ | (23,624 | ) |  | $ | (341,792 | )
Balance at September, 2019 |  |  | 38,506,721 |  |  | $ | 3,850 |  |  | $ | 8,230,982 |  |  | $ | (1,577 | ) |  | $ | 1,606,097 |  |  | $ | (10,212,150 | ) |  | $ | (46,116 | ) |  | $ | (418,915 | )
Revision |  |  | 1,400,069 |  |  | $ | 141 |  |  | $ | 183,641 |  |  |  | - |  |  | $ | 781,298 |  |  | $ | (965,079 | ) |  |  | - |  |  |  | - |
Balance at September 30, 2019, as revised |  |  | 39,906,790 |  |  | $ | 3,991 |  |  | $ | 8,414,623 |  |  | $ | (1,577 | ) |  | $ | 2,387,395 |  |  | $ | (11,177,230 | ) |  | $ | (46,116 | ) |  | $ | (418,915 | )
Balance at December 31, 2019 |  |  | 41,906,790 |  |  | $ | 4,191 |  |  | $ | 8,381,231 |  |  | $ | (1,577 | ) |  | $ | 1,511,080 |  |  | $ | (10,768,906 | ) |  | $ | (8,580 | ) |  | $ | (882,561 | )
Revision |  |  | - |  |  |  | - |  |  | $ | 261,192 |  |  |  | - |  |  | $ | 648,315 |  |  | $ | (909,507 | ) |  |  | - |  |  |  | - |
Balance at December 31, 2019, as revised |  |  | 41,906,790 |  |  | $ | 4,191 |  |  | $ | 8,642,423 |  |  | $ | (1,577 | ) |  | $ | 2,159,395 |  |  | $ | (11,678,413 | ) |  | $ | (8,580 | ) |  | $ | (882,561 | )
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at March 31, 2020 |  |  | 46,547,749 |  |  | $ | 4,655 |  |  | $ | 9,060,739 |  |  | $ | (1,577 | ) |  | $ | 1,178,608 |  |  | $ | (10,961,172 | ) |  | $ | (8,580 | ) |  | $ | (727,327 | )
Revision |  |  | 2,458,834 |  |  | $ | 246 |  |  | $ | 731,946 |  |  |  | - |  |  | $ | 137,315 |  |  | $ | (869,507 | ) |  |  | - |  |  |  | - |
Balance at March 31, 2020, as revised |  |  | 49,006,583 |  |  | $ | 4,901 |  |  | $ | 9,792,685 |  |  | $ | (1,577 | ) |  | $ | 1,315,923 |  |  | $ | (11,830,679 | ) |  | $ | (8,580 | ) |  | $ | (727,327 | )
The Consolidated Statements of Operations and Comprehensive Loss has been revised to reflect the correction for the year ended December 31, 2019 and three months ended March 31, 2020 as follows:
|  | For the Year Ended December 31, 2019 |
|  | As previously reported |  |  | Revision |  |  | As Revised |
Professional Fees |  | $ | 570,852 |  |  | $ | (55,573 | ) |  | $ | 515,279 |
Total Operating Expenses |  | $ | 831,971 |  |  | $ | (55,573 | ) |  | $ | 776,398 |
Loss from Operations |  | $ | (593,424 | ) |  | $ | (55,573 | ) |  | $ | (537,851 | )
Net Loss |  | $ | (414,607 | ) |  | $ | (55,573 | ) |  | $ | (359,034 | )
Comprehensive Loss |  | $ | (419,574 | ) |  | $ | (55,573 | ) |  | $ | (364,001 | )
Loss per Share–Basic and Diluted |  | $ | (0.01 | ) |  |  | - |  |  | $ | (0.01 | )
|  | For the Three Months Ended March 31, 2020 |
|  | As previously reported |  |  | Revision |  |  | As Revised |
Professional Fees |  | $ | 149,465 |  |  | $ | (40,000 | ) |  | $ | 109,465 |
Total Operating Expenses |  | $ | 178,471 |  |  | $ | (40,000 | ) |  | $ | 138,471 |
Loss from Operations |  | $ | (164,455 | ) |  | $ | 40,000 |  |  | $ | (124,455 | )
Net Loss |  | $ | (192,266 | ) |  | $ | 40,000 |  |  | $ | (152,266 | )
Comprehensive Loss |  | $ | (192,266 | ) |  | $ | 40,000 |  |  | $ | (152,266 | )
Loss per Share–Basic and Diluted |  | $ | (0.00 | ) |  |  | - |  |  | $ | (0.00 | )

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