Statement of Comprehensive Income (USD $)	12 Months Ended	97 Months Ended
Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012
Net loss	$ (110,580)	$ (91,153)	$ (4,206,225)
Other comprehensive loss, net of tax:
Foreign currency translation loss	(5,195)	(17,137)	(38,031)
Comprehensive loss	(115,775)	(108,290)	(4,244,256)
Comprehensive loss attributable to the noncontrolling interest	15,705	20,586	358,103
Comprehensive loss attributable to Chang-On International, Inc.	$ (100,070)	$ (87,704)	$ (3,886,153)

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References+ Details

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the economic entity, including both controlling (parent) and noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, including any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

Amount after tax and reclassification adjustments, resulting from the process of expressing in the reporting currency of the reporting entity those amounts that are denominated or measured in a different currency, and from transactions whose terms are denominated in a currency other than the entity's functional currency, which is attributable to the parent entity.

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- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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