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Business Combinations - Schedule of Fair Value of Assets Acquired and Liabilities (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Goodwill	$ 1,211,863	$ 1,646,730
Billion Sino Holdings Limited [Member]
Cash and cash equivalents	145,354
Deposits	3,481
Amount due to a director	(16,597)
Accrued expenses	(90,939)
Intangible assets	94,057
Deferred tax liabilities	(15,519)
Goodwill	1,299,518
Fair value of BSHL	1,419,355
Non controlling interest	(567,742)
Total purchase consideration	$ 851,613

X

- Definition

Amount of accrued expensed attributable to taxable temporary differences assumed at the acquisition date.

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Amount due to related party attributable to taxable temporary differences assumed at the acquisition date.

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This element represents the fair value of the noncontrolling interest in the acquiree at the acquisition date.

+ References

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-Publisher FASB
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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.

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Amount of deferred tax liability attributable to taxable temporary differences assumed at the acquisition date.

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Amount of assets, excluding financial assets and goodwill, that lack physical substance, having a projected indefinite period of benefit, acquired at the acquisition date.

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Amount recognized as of the acquisition date for the assets, including goodwill, in excess of (less than) the aggregate liabilities assumed, less the noncontrolling interest in the acquiree.

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Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed.

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The aggregate of all deposit liabilities held by the entity, including foreign and domestic, interest and noninterest bearing; may include demand deposits, saving deposits, Negotiable Order of Withdrawal (NOW) and time deposits among others.

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Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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