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Organization and Summary of Significant Accounting Policies (Tables)
 9 Months Ended
Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Cash, Cash Equivalents, and Restricted Cash

Cash, cash equivalents, and restricted cash were denominated in the following currencies at:

 

   

As of

September 30, 2018

    

As of

December 31, 2017

  
    (Unaudited)        
Cash, cash equivalents, and restricted cash                
Denominated in United States Dollars   $ 1,241,275     $ 283,674  
Denominated in Hong Kong dollars     1,119,037       568,008  
Denominated in Chinese Renminbi     209,522       239,502  
Denominated in Malaysian Ringgit     55,196       71,210  
Cash, cash equivalents, and restricted cash   $ 2,625,030     $ 1,162,394  
Schedule of Disaggregated Revenue Based on Revenue by Service

The following table provides information about disaggregated revenue based on revenue by service lines and revenue by geographic area:

 

    Three Months Ended September 30,    
    2018     2017    
    (Unaudited)     (Unaudited)
(As Restated)		    
Revenue by service lines:                  
Corporate advisory – Non-listing services   $ 660,353     $ 636,290    
Corporate advisory – Listing services     -       190,000    
Rental of real estate properties     43,440       53,464    
Sale of real estate properties     853,420       -    
Total revenue   $ 1,557,213     $ 879,754    
 

 

    Three Months Ended September 30,  
    2018     2017  
    (Unaudited)    

(Unaudited,

(As Restated)

  
Revenue by geographic area:                
Hong Kong   $ 1,274,864     $ 649,029  
Malaysia     237,309       146,781  
China     45,040       83,944  
Total revenue   $ 1,557,213     $ 879,754  

 

    Nine Months Ended September 30,  
    2018     2017  
    (Unaudited)     (Unaudited,
As Restated)		  
Revenue by service lines:                
Corporate advisory – Non-listing services   $ 1,775,124     $ 1,949,939  
Corporate advisory – Listing services     200,000       190,000  
Rental of real estate properties     131,270       139,281  
Sale of real estate properties     999,494       -  
Total revenue   $ 3,105,888     $ 2,279,220  

 

    Nine Months Ended September 30,  
    2018     2017  
    (Unaudited)     (Unaudited)
(As Restated)		  
Revenue by geographic area:                
Hong Kong   $ 2,391,381     $ 1,642,944  
Malaysia     562,522       497,643  
China     151,985       138,633  
Total revenue   $ 3,105,888     $ 2,279,220  
Schedule of Changes in Deferred Revenue

Changes in deferred revenue were as follows:

 

    Nine Months
Ended
September 30, 2018		  
      (Unaudited)  
Deferred revenue, January 1, 2018   $ 345,000  
New contract liabilities     880,450  
Performance obligations satisfied     (200,000 )
Deferred revenue, September 30, 2018   $ 1,025,450  
Schedule of Deferred Revenue and Deferred Costs of Revenue

Deferred revenue and deferred costs of revenue at September 30, 2018 and December 31, 2017 are classified as current assets or current liabilities and totaled:

 

   

As of

September 30, 2018

    

As of

December 31, 2017

  
    (Unaudited)        
Deferred revenue   $ 1,025,450     $ 345,000  
Deferred costs of revenue   $ 157,211     $ 74,990  
Schedule of Foreign Currencies Translation

Translation of amounts from the local currencies of the Company into US$ has been made at the following exchange rates for the respective periods:

 

   

As of and for the nine months ended

September 30,

  
    2018     2017  
Period-end MYR : US$1 exchange rate     4.14       4.22  
Period-average MYR : US$1 exchange rate     3.99       4.33  
Period-end RMB : US$1 exchange rate     6.87       6.65  
Period-average RMB : US$1 exchange rate     6.53       6.79  
Period-end / average HK$ : US$1 exchange rate     7.75       7.75