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Note 13 - Restatement of Prior Quarters (unaudited) (Tables) | 12 Months Ended
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Dec. 31, 2020
Accounting Changes and Error Corrections [Abstract] |
Restatement | The effects of the discrepancy discovered related to the accounting error on the previously filed Form 10-Q’s are summarized as follows: Condensed Consolidated Statement of Operations for the three months ended June 30, 2020 (unaudited)
|  | Previously Reported |  |  | Adjustment |  |  | As Restated |
Other income (expense) |  | $ | (7,221 | ) |  | $ | (8,643 | ) |  | $ | (15,864 | )
Net loss |  |  | (8,779 | ) |  |  | (8,643 | ) |  |  | (17,422 | )
Net loss per common share - basic and diluted |  | $ | (0.12 | ) |  | $ | (0.12 | ) |  | $ | (0.24 | )
Condensed Consolidated Statement of Operations for the six months ended June 30, 2020 (unaudited)
|  | Previously Reported |  |  | Adjustment |  |  | As Restated |
Other income (expense) |  | $ | (7,859 | ) |  | $ | (8,643 | ) |  | $ | (16,502 | )
Net loss |  |  | (10,487 | ) |  |  | (8,643 | ) |  |  | (19,130 | )
Net loss per common share - basic and diluted |  | $ | (0.15 | ) |  | $ | (0.12 | ) |  | $ | (0.27 | )
Condensed Consolidated Statement of Stockholders’ Deficit as of June 30, 2020 (unaudited)
|  | Previously Reported |  |  | Adjustment |  |  | As Restated |
Preferred share |  | $ | 25 |  |  | $ | - |  |  | $ | 24 |
Common share |  |  | 75 |  |  |  | - |  |  |  | 75 |
Additional paid-in capital |  |  | 550,411 |  |  |  | 8,643 |  |  |  | 559,054 |
Noncontrolling interest |  |  | (169 | ) |  |  | - |  |  |  | (169 | )
Accumulated deficit |  |  | (577,819 | ) |  |  | (8,643 | ) |  |  | (586,462 | )
Total Shareholder deficit |  | $ | (27,499 | ) |  | $ | - |  |  | $ | (27,499 | )
The effects of the discrepancy discovered related to the accounting error on the previously filed Form 10-Q for the three and nine months ended September 30, 2020 are summarized as follows: Condensed Consolidated Statement of Operations for the three months ended September 30, 2020 (unaudited)
|  | Previously Reported |  |  | Adjustment |  |  | As Restated |
Other income (expense) |  | $ | (931 | ) |  | $ | (8,643 | ) |  | $ | (9,574 | )
Net loss |  |  | (2,876 | ) |  |  | (8,643 | ) |  |  | (11,519 | )
Net loss per common share - basic and diluted |  | $ | (0.04 | ) |  | $ | (1.13 | ) |  | $ | (1.16 | )
Condensed Consolidated Statement of Operations for the nine months ended September 30, 2020 (unaudited)
|  | Previously Reported |  |  | Adjustment |  |  | As Restated |
Other income (expense) |  | $ | (8,790 | ) |  | $ | (8,643 | ) |  | $ | (17,433 | )
Net loss |  |  | (13,363 | ) |  |  | (8,643 | ) |  |  | (22,006 | )
Net loss per common share - basic and diluted |  | $ | (0.18 | ) |  | $ | (0.12 | ) |  | $ | (0.30 | )
Condensed Consolidated Statement of Stockholders’ Deficit as of September 30, 2020 (unaudited)
|  | Previously Reported |  |  | Adjustment |  |  | As Restated |
Preferred share |  |  | 25 |  |  |  | - |  |  |  | 25 |
Common share |  |  | 78 |  |  |  | - |  |  |  | 78 |
Additional paid-in capital |  |  | 550,984 |  |  |  | 8,643 |  |  |  | 559,627 |
Noncontrolling interest |  |  | (169 | ) |  |  | - |  |  |  | (169 | )
Accumulated deficit |  |  | (580,695 | ) |  |  | (8,643 | ) |  |  | (589,338 | )
Total Shareholder deficit |  |  | (29,777 | ) |  |  |  |  |  |  | (29,777 | )

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- Definition Tabular disclosure of the nature and effects of a restatement to correct an error in the reported results of operations of prior periods. When prior period adjustments are recorded, the resulting effects (both gross and net of applicable income tax) on the net income of prior periods are disclosed in the annual report for the year in which the adjustments are made, and amended filings of previously issued reports are typically issued. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22658-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22644-107794 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22663-107794 + Details
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