Significant and Critical Accounting Policies and Practices (Tables)

9 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

Schedule of Consolidated Interest in Controlling Entities

The consolidated financial statements include all accounts of the entities as of the reporting period ending date(s) and for the reporting period(s) as follows:

Name of consolidated subsidiary or entity	State or other jurisdiction of incorporation or organization	Date of incorporation or formation (date of acquisition, if applicable)	Attributable interest
KTC Corp.	The State of Nevada, U.S.A.	September 20, 2010		100	%
Kicking the Can L.L.C.	The State of Delaware, U.S.A.	April 17, 2009		100	%
Wizard Conventions, Inc.	The State of New York, U.S.A.	February 28, 1997		100	%
Wizard World Digital, Inc.	The State of Nevada, U.S.A.	March 18, 2011		100	%

Schedule of Estimated Useful Life

Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the respective assets as follows:

	Estimated Useful Life (Years)
Computer equipment		3
Equipment		5
Furniture and fixture		7
Leasehold improvement		*

(*) Amortized on a straight-line basis over the term of the lease or the estimated useful lives, whichever is shorter.

Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share

The following table shows the potentially outstanding dilutive common shares included in the diluted net income (loss) per share calculation:

	Potentially Outstanding Dilutive Common Shares
	For the Interim Period Ended September 30, 2014		For the Interim Period Ended September 30, 2013
Convertible preferred stock		-		-
Stock options		6,022,500		3,650,000
Total potentially outstanding dilutive common shares		6,022,500		3,650,000