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ORGANIZATION
9 Months Ended
Jun. 30, 2011
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]
Note 1 - ORGANIZATION
 
Computer Graphics International Inc. (“CGII” or “the Company”) (formerly known as AMP Productions, Ltd.) was incorporated under the laws of the State of Nevada on February 27, 2003.  China Digital Image Organization Co., Limited (“China Digital”) was incorporated in Hong Kong on August 5, 2009.  China Digital holds 100% of Shenzhen Digital Vision Pictures Limited (“SZ DVP”), a company incorporated in Shenzhen, Peoples’ Republic of China (“PRC”), and ultimately holds 100% of Shenzhen Shu Ying Three-dimensional Design & Development Co., Ltd. (“Shenzhen Shu Ying”) (formerly known as Shenzhen WeiShengMing Industrials Co., Ltd), a company also incorporated in Shenzhen, PRC.
 
Pursuant to a series of transactions completed in October, 2010, China Digital became the holding company of SZ DVP and Shenzhen Shu Ying (the "Group Reorganization").  In October, 2010, China Digital acquired a 100% interest in SZ DVP (which directly holds a 100% interest in Shenzhen Shu Ying).  Prior to and after this acquisition, both China Digital and SZ DVP were controlled by the same party, Hua Zeng.  Hua Zeng already controlled and held a 100% interest in Shenzhen Shu Ying in January, 2007.  In August, 2010, SZ DVP acquired a 100% interest of Shenzhen Shu Ying.  Prior to and after this acquisition, both SZ DVP and Shenzhen Shu Ying were controlled by Hua Zeng.
 
Since China Digital, SZ DVP and Shenzhen Shu Ying were under common control of the ultimate controlling party, Hua Zeng, both before and after the completion of the Group Reorganization, the Group Reorganization has been accounted for using merger accounting.  The Consolidated Financial Statements have been prepared on the basis as if China Digital had always been the holding company of SZ DVP and Shenzhen Shu Ying and the group structure had been in existence throughout the nine months ended June 30, 2011 and year ended September 30, 2010 as defined by Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 810, “Consolidation”.
 
On March 31, 2011, CGII entered into and closed a share purchase and exchange agreement (the “Share Exchange Agreement”) with China Digital, the shareholders of China Digital, and Thomas E. Mills, pursuant to which CGII acquired 100% of the issued and outstanding capital stock of China Digital (the “Share Exchange”) in exchange for (i) 14,462,704 shares of AMP’s common stock, representing 97% of the increased issued and outstanding stock of CGII, and (ii) payment (“the Cash Component”) of $2,368,471 (Note 5).  The Cash Component is payable in full within 12 months after the closing of the Share Exchange.
 
In connection with the Share Exchange, Thomas E. Mills sold 260,124 shares of CGII’s common stock to Truth Giver Group Limited, a company incorporated under the laws of the British Virgin Island and owned by Hua Zeng and Jing Wang, in exchange for an aggregate payment of $300,000.
 
On completion of the Share Exchange, CGII acquired all of the outstanding issued capital of China Digital.  For accounting and financial reporting purposes, the acquisition has been treated as a reverse acquisition of CGII by China Digital.  On completion of the reverse acquisition, the prior business of CGII was abandoned and all liabilities of CGII were paid off or assumed by Thomas E. Mills, the former director of CGII.  For China Digital, the reverse acquisition is accounted for as a recapitalization.  Consequently, the assets and liabilities of China Digital have been brought forward at their book value and no goodwill has been recognized on the reverse acquisition of CGII. The historical financial statements prior to March 31, 2011 are those of China Digital.
 
The Company operates in a single reportable segment.  The principal activity of the Company is the sale of promotion related software to customers such as demonstration videos and motion pictures using the application of three-dimension vision technology.