SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

SCHEDULE OF PROPERTY AND EQUIPMENT EXPECTED USEFUL LIVES

Property, plant, and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on a straight-line basis over the following expected useful lives from the date on which assets become fully operational and after taking into account their estimated residual values:

	Expected useful life
Service yacht	10 years
Motor vehicle	5 years
Office equipment	5 years

SCHEDULE OF FOREIGN CURRENCY TRANSLATIONS

Translation of amounts from RMB, TWD and HK$ into US$ has been made at the following exchange rates as of March 31, 2024 and December 31, 2023 and for the three months ended March 31, 2024 and 2023.

	March 31, 2024		March 31, 2023		December 31, 2023
Period/year-end RMB:US$ exchange rate		7.2203		6.8676		7.0999
Period/annual average RMB:US$ exchange rate		7.1885		6.8423		7.0809
Period/year-end HK$:US$ exchange rate		7.8259		7.8499		7.8109
Period/annual average HK$:US$ exchange rate		7.8204		7.8391		7.8292
Period/year-end TWD:US$ exchange rate		31.9300		30.4800		30.6200
Period/annual average TWD:US$ exchange rate		31.4458		30.3934		31.1525