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ORGANIZATION AND PRINCIPAL ACTIVITIES (Tables) | 12 Months Ended
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Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of the Company's Major Subsidiaries and VIEs | As of December 31, 2018, the Company’s major subsidiaries and VIEs include the following entities:
Name |  | Date of incorporation or establishment |  | Place of Incorporation (or establishment) /operation |  | Principal activity
Subsidiaries |  |  |  |  |  |
Ambow Education Management (Hong Kong) Ltd. |  | November 9, 2009 |  | Hong Kong |  | Investment Holding
Ambow Chuangying |  | January 18, 2008 |  | PRC |  | Investment Holding
Ambow Shengying |  | October 13, 2008 |  | PRC |  | Investment Holding
Ambow BSC Inc. |  | February 14, 2017 |  | United States |  | Investment Holding
Bay State College Inc. |  | November 20, 2017 |  | United States |  | Career Enhancement
Name |  | Date of incorporation or establishment |  | Place of Incorporation (or establishment) /operation |  | Principal activity
Variable interest entities (“VIEs”) and subsidiaries of VIEs |  |  |  |  |  |
Ambow Shida |  | July 30, 2004 |  | PRC |  | Investment Holding
Shanghai Ambow |  | May 16, 2006 |  | PRC |  | Investment Holding
Ambow Sihua |  | April 17, 2007 |  | PRC |  | Investment Holding
Ambow Rongye Education and Technology Co., Ltd. (“Ambow Rongye”) |  | September 8, 2015 |  | PRC |  | Investment Holding
Ambow Zhixin Education and Technology Co., Ltd. (“Ambow Zhixin”) |  | October 14, 2015 |  | PRC |  | Investment Holding
IValley |  | March 13, 2017 |  | Taiwan |  | Investment Holding
Jinan Wangrong Investment Consulting Co., Ltd. |  | May 21,2010 |  | PRC |  | Career Enhancement
Hebei Yuanlong Corporate Management Co., Ltd. (“Hebei YL Career Enhancement”) |  | January 13, 2011 |  | PRC |  | Career Enhancement
Beijing Genesis Education Group (“Genesis Career Enhancement”) |  | May 1, 2011 |  | PRC |  | Career Enhancement
Kunshan Ambow |  | August 28, 2008 |  | PRC |  | Career Enhancement
Beijing Ambow Dacheng Education and Technology Co., Ltd. |  | December 2, 2013 |  | PRC |  | Career Enhancement
Shanghai Huanyu Liren Education Training Co., Ltd. (“Huanyu Liren”) |  | April 27, 2016 |  | PRC |  | Career Enhancement
IValley Beijing |  | September 15, 2017 |  | PRC |  | Others
Name |  | Date of incorporation or establishment |  | Place of Incorporation (or establishment) /operation |  | Principal activity
Schools of VIEs |  |  |  |  |  |
Changsha Study School (“Changsha Tutoring”) |  | June 1, 1984 |  | PRC |  | Tutoring
Beijing YZ Tutoring |  | December 30, 1994 |  | PRC |  | Tutoring
Hunan Changsha Tongsheng Lake Experimental School (“Changsha K-12”) |  | June 18, 1999 |  | PRC |  | K-12 School
Shenyang Universe High School (“Shenyang K-12”) |  | December 8, 2003 |  | PRC |  | K-12 School
Shuyang Galaxy School (“Shuyang K-12”) |  | November 1, 2008 |  | PRC |  | K-12 School
Beijing Haidian Ambow Xinganxian Training School |  | March 28, 2005 |  | PRC |  | Tutoring
Beijing Huairou Xinganxian Training School |  | March 10, 2011 |  | PRC |  | Tutoring
Schedule of Consolidated Financial Information of the Group's VIEs and Non-VIEs were Included in the Accompanying Consolidated Financial Statements of the Group | The combined financial information of the Group’s VIEs and, as applicable, subsidiaries/schools of the Group’s VIEs was included in the accompanying consolidated financial statements of the Group as follows:
|  | As of December 31, |
|  | 2017 |  |  | 2018 |
|  | RMB |  |  | RMB |
Total assets |  |  | 706,096 |  |  |  | 743,097 |
Total liabilities |  |  | 553,936 |  |  |  | 527,339 |
|  | Years ended December 31, |
|  | 2016 |  |  | 2017 |  |  | 2018 |
|  | RMB |  |  | RMB |  |  | RMB |
Net revenue |  |  | 409,391 |  |  |  | 426,118 |  |  |  | 447,834 |
Net (loss) income |  |  | (12,805 | ) |  |  | 41,636 |  |  |  | 66,185 |
Schedule of the Group's Cash and Cash Equivalents Held by Foreign Banks or Foreign Currency in PRC Banks | The following table sets forth cash and cash equivalents held by the Group’s VIEs and non-VIE in PRC by RMB currency as of December 31, 2017 and 2018:
|  | As of December 31, |
|  | 2017 |  |  | 2018 |
|  | RMB |  |  | RMB |
VIEs in PRC |  |  | 169,178 |  |  |  | 187,815 |
Non-VIEs in PRC |  |  | 4,178 |  |  |  | 2,179 |
Total RMB |  |  | 173,356 |  |  |  | 189,994 |

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- Definition Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -URI http://asc.fasb.org/extlink&oid=108788376&loc=SL6759159-111685 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=108788376&loc=d3e5747-111685 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=108788376&loc=SL6228884-111685 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=108788376&loc=d3e5710-111685 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=108788376&loc=d3e5728-111685 + Details
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