v2.4.0.8

ACQUISITIONS (Details) (USD $)	12 Months Ended			1 Months Ended		1 Months Ended		1 Months Ended
ACQUISITIONS (Details) (USD $)	Dec. 31, 2013	Jun. 30, 2014	Dec. 31, 2012	Mar. 31, 2012 CC Group [Member]	Mar. 05, 2012 CC Group [Member]	Mar. 31, 2012 CC Group [Member] Director [Member]	Sep. 12, 2012 ICMS-Canada [Member]	Sep. 30, 2012 ICMS-US [Member]	Sep. 12, 2012 ICMS-US [Member]
Assets Acquired:
Cash			$ 55,560		$ 30,759		$ 23,645		$ 1,156
Accounts receivable			94,914		51,314		42,976		624
Subscription Receivable			200,000		200,000
Other Current Assets			13,785				13,785
Deposits and Other Assets			411,829		192,970		217,799		1,060
Amount due from Affiliates			265,726				265,726
Furniture, Fixtures and Equipment, net			14,247		1,529		12,718
Total Assets Acquired			1,056,061		476,572		576,649		2,840
Liabilities Assumed:
Accounts Payable			(532,546)		(11,704)		(514,217)		(6,625)
Notes payable			(425,596)		(344,474)				(81,122)
Amount due to Affiliates			(519,595)		(253,869)				(265,726)
Shareholder Advances			(65,450)						(65,450)
Total Liabilities Assumed			(1,543,187)		(610,047)		(514,217)		(418,923)
Non-Controlling Interest:			(34,013)		(48,983)		(6,243)		21,213
Total Identifiable Liabilities			(521,139)		(182,458)		56,189		(394,870)
Goodwill	1,685,931	1,685,931	2,175,639		489,708		193,811		1,492,120
Total Acquisition Price			1,654,500		307,250		250,000		1,097,250
Percentage of equity interest acquired					100.00%				90.00%
Shares issued in business acquisition				24,580,000				7,315,000
Fair value of shares issued in acquisition					$ 307,250				$ 1,097,250
Shares Issued to Employees, shares	300,000					946,330
Total number of issued and outstanding voting common shares acquired by subsidiary under Stock Purchase Agreement							1,100

The amount due from affiliates recognized as of the acquisition date.

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The amount of subscription receivables recognized as of the acquisition date.

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Amount of shareholder advances assumed at the acquisition date.

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The total number of issued and outstanding voting common shares acquired by subsidiary under Stock Purchase Agreement.

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Value of equity interests (such as common shares, preferred shares, or partnership interest) issued or issuable to acquire the entity.

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-Name Accounting Standards Codification

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Number of shares of equity interests issued or issuable to acquire entity.

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Percentage of voting equity interests acquired at the acquisition date in the business combination.

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This element represents the fair value of the noncontrolling interest in the acquiree at the acquisition date.

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Amount of assets acquired at the acquisition date.

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Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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Amount of other assets expected to be realized or consumed before one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.

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Amount of long-term debt due within one year or within the normal operating cycle, if longer, assumed at the acquisition date.

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Amount of other liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date.

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Amount of liabilities assumed at the acquisition date.

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Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.

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Amount of other assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date.

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The amount of property, plant, and equipment recognized as of the acquisition date.

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Amount recognized as of the acquisition date for the assets, including goodwill, in excess of (less than) the aggregate liabilities assumed, less the noncontrolling interest in the acquiree.

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Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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Gross number of shares (or other type of equity) issued during the period as a result of any equity-based compensation plan other than an employee stock ownership plan (ESOP). Shares issued could result from the issuance of restricted stock, the exercise of stock options, stock issued under employee stock purchase plans, and/or other employee benefit plans.

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LivingVentures, Inc. 10-Q