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v3.21.2

Revision of Prior Period Financial Statements (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2021 | Dec. 31, 2020
Accounting Changes and Error Corrections [Abstract] |  |
Schedule of Prior Period of Financial Statement | The cumulative effect of the adjustments on all prior periods to Shareholders’ Equity as of March 31, 2020 reflected below:
|  | Common Stock |  |  | Additional Paid-in Capital |  |  | Share Subscriptions Receivable |  |  | Share Subscription Payable |  |  | Accumulated Deficit |  |  | Cumulative translation adjustment |  |  | Total Stockholders’ Equity (Deficit) |
|  | Shares |  |  | Amount |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
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 cumulative effect of the adjustments on all prior periods to Shareholders’ Equity as of June 30, 2019, September 30, 2019, December 30, 2019 and March 31, 2020 reflected below:
|  | Common Stock |  |  | Additional Paid-in Capital |  |  | Share Subscriptions Receivable |  |  | Share Subscription Payable |  |  | Accumulated Deficit |  |  | Cumulative translation adjustment |  |  | Total Stockholders’ Equity (Deficit) |
|  | Shares |  |  | Amount |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
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 | )
Schedule of Consolidated Statements of Operations | The Condensed Consolidated Statements of Operations has been revised to reflect the correction for the three months ended March 31, 2020 as follows:
|  | 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 | )
| 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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