v3.2.0.727

Restatements (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
Restatements (Details) - USD ($)	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Revenue
Cost of revenue
Gross Profit
Selling expenses				$ 641
Depreciation & Amortization	$ (3,855)		$ (7,710)
General and administrative		$ (5,228)	(121,937)	$ (134,829)
Total operating expenses	$ (3,855)	(5,228)	(129,647)	(135,470)
Net income/(loss from operations	(3,855)	$ (5,228)	(129,647)	$ (135,470)
Interest expense	$ (1,729)		(5,187)
Exchange gain			5,295
Income before income tax expenses	$ (5,584)	$ (5,228)	$ (129,539)	$ (135,470)
Income tax
Net income	$ (5,584)	$ (16,775,018)	$ (129,539)	$ (17,065,202)	$ (16,875,005)
Previously reported [Member]
Revenue	600,000		1,707,000
Cost of revenue	(447,869)		(1,196,534)
Gross Profit	152,131		510,466
Selling expenses	(82,431)		(148,665)
Depreciation & Amortization	(3,855)		(7,710)
General and administrative	(66,550)		(209,707)
Total operating expenses	(152,836)		(366,082)
Net income/(loss from operations	(705)		144,384
Interest expense	$ (1,729)		(5,187)
Exchange gain			5,295
Income before income tax expenses	$ (2,434)		144,492
Income tax	(60,000)		(170,700)
Net income	(62,434)		(26,208)
Adjustment [Member]
Revenue	(600,000)		(1,707,000)
Cost of revenue	447,869		1,196,534
Gross Profit	(152,131)		(510,466)
Selling expenses	$ 82,431		$ 148,665
Depreciation & Amortization
General and administrative	$ 66,550		$ 87,770
Total operating expenses	148,981		236,435
Net income/(loss from operations	$ (3,150)		$ (274,031)
Interest expense
Exchange gain
Income before income tax expenses	$ (3,150)		$ (274,031)
Income tax	60,000		170,700
Net income	$ 56,850		$ (103,331)

The aggregate cost of goods produced and sold and services rendered during the reporting period.

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Amount before tax of foreign currency transaction realized and unrealized gain recognized in the income statement.

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The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

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This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses from ongoing operations, after income or loss from equity method investments, but before income taxes, extraordinary items, and noncontrolling interest.

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Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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Amount of the cost of borrowed funds accounted for as interest expense.

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Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.

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Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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Grand China Energy Group Ltd 10-Q/A