DISCONTINUED OPERATIONS (Tables)

12 Months Ended

Dec. 31, 2015

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Discontinued Operations

Operations for the year ended December 31, 2015 and operations previously reported for the year ended December 31, 2014 have been shown as discontinued operations as per the following schedule:

Discontinued Operations

	For the year ended December 31, 2015			For the year ended December 31, 2014
Revenues	$	47,575		$	57,879
Total revenues		47,575			57,879
Expenses
Bad debts		-			31,277
Bank charges and interest		3,943			15,933
Consulting and subcontractors		22,165			21,194
Office and general		23,055			21,733
		(49,163	)		(90,137	)
Net loss		(1,588	)		(32,258	)
Other items
Gain on reversal of debt (note 6 and note 7)		439,118			-
Unrealized foreign exchange		37,453			-
Total comprehensive income (loss)	$	474,983		$	(32,258	)

The components of major assets and liabilities of discontinued operations at December 31, 2015 and 2014 were as follows:

	2015		2014
Assets	$	-	$	244
Accounts payable	$	-	$	3,782
Accrued management fees	$	-	$	26,387
Accrued liabilities from previous years	$	-	$	82,584
Accounts payable, related party	$	-	$	144,957
Notes payable	$	-	$	125,485
Notes payable, related party	$	-	$	118,554