Empire Global Corp. XBRL

Document and Entity Information	6 Months Ended
Document and Entity Information	Jun. 30, 2013	Aug. 01, 2013
Document And Entity Information
Entity Registrant Name	EMPIRE GLOBAL CORP.
Entity Central Index Key	0001080319
Document Type	10-Q
Document Period End Date	Jun. 30, 2013
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		18,675,800dei_EntityCommonStockSharesOutstanding
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2013

Balance Sheets (USD $)	Jun. 30, 2013	Dec. 31, 2012
Current Assets
Cash
Current Assets
Total Assets	0us-gaap_Assets	0us-gaap_Assets
Current Liabilities
Accounts payable and accrued liabilities	4,437us-gaap_AccruedLiabilitiesCurrent	6,250us-gaap_AccruedLiabilitiesCurrent
Advances from stockholders	165,362us-gaap_DueToRelatedPartiesCurrent	159,575us-gaap_DueToRelatedPartiesCurrent
Total Current Liabilities	169,799us-gaap_LiabilitiesCurrent	165,825us-gaap_LiabilitiesCurrent
Commitments and Contingencies
Stockholders Deficiency
Preferred Stock, $0.0001 par value, 20,000,000 shares authorized, none issued
Capital Stock, $0.0001 par value, 80,000,000 shares authorized; 18,675,800 shares issued and outstanding,	1,868us-gaap_CommonStockValue	1,868us-gaap_CommonStockValue
Additional paid-in capital	4,920,706us-gaap_AdditionalPaidInCapital	4,916,600us-gaap_AdditionalPaidInCapital
Deficit accumulated during the development stage	(134,093)	(126,013)
Accumulated Deficit	(4,958,280)	(4,958,280)
Total Stockholders' Deficiency	(169,799)us-gaap_StockholdersEquity	(165,825)us-gaap_StockholdersEquity
Total Liabilities and Stockholder' Equity	$ 0	$ 0

Balance Sheets (Parenthetical) (USD $)	Jun. 30, 2013	Dec. 31, 2012
STOCKHOLDERS' EQUITY
Preferred stock - par value	$ 0.0001	$ 0.0001
Preferred stock - authorized	20,000,000us-gaap_PreferredStockSharesAuthorized	20,000,000us-gaap_PreferredStockSharesAuthorized
Preferred stock - issued
Capital stock - par value	$ 0.0001	$ 0.0001
Capital stock - authorized	80,000,000us-gaap_CommonStockSharesAuthorized	80,000,000us-gaap_CommonStockSharesAuthorized
Capital stock - issued	18,675,800us-gaap_CommonStockSharesIssued	18,675,800us-gaap_CommonStockSharesIssued

Statements of Operations (USD $)	3 Months Ended		6 Months Ended		42 Months Ended
Statements of Operations (USD $)	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013
Income Statement [Abstract]
Revenue
General and administrative expenses	1,837us-gaap_GeneralAndAdministrativeExpense	1,713us-gaap_GeneralAndAdministrativeExpense	3,974us-gaap_GeneralAndAdministrativeExpense	3,591us-gaap_GeneralAndAdministrativeExpense	115,842us-gaap_GeneralAndAdministrativeExpense
Interest expense - stockholders	2,064us-gaap_InterestExpenseRelatedParty	1,877us-gaap_InterestExpenseRelatedParty	4,106us-gaap_InterestExpenseRelatedParty	3,754us-gaap_InterestExpenseRelatedParty	18,251us-gaap_InterestExpenseRelatedParty
Loss from continuing operations	(3,901)	(3,590)	(8,080)	(7,345)	(134,093)
Discontinued operation: Loss on disposal of discontinued operations					(6,458)
Net Loss	$ (3,901)us-gaap_NetIncomeLoss	$ (3,590)us-gaap_NetIncomeLoss	$ (8,080)us-gaap_NetIncomeLoss	$ (7,345)us-gaap_NetIncomeLoss	$ (140,551)us-gaap_NetIncomeLoss
Basic and fully diluted loss per share	$ 0.00us-gaap_EarningsPerShareBasicAndDiluted	$ 0.00us-gaap_EarningsPerShareBasicAndDiluted	$ 0.00us-gaap_EarningsPerShareBasicAndDiluted	$ 0.00us-gaap_EarningsPerShareBasicAndDiluted
Basic and fully diluted weighted average number of shares	18,675,800	18,675,800	18,675,800	18,675,800

- Definition

Amount of income (loss) from continuing operations attributable to the parent. Also defined as revenue less expenses and taxes from ongoing operations before extraordinary items but after deduction of those portions of income or loss from continuing operations that are allocable to noncontrolling interests.

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- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Statements of Cash Flows (USD $)	6 Months Ended		42 Months Ended
Statements of Cash Flows (USD $)	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013
Cash Flows from Operating Activities
Net loss from continuing operations	$ (8,080)	$ (7,345)	$ (134,093)
Net loss from discontinued operations			(6,458)
Net loss	(8,080)us-gaap_NetIncomeLoss	(7,345)us-gaap_NetIncomeLoss	(140,551)us-gaap_NetIncomeLoss
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation			879
Imputed interest	4,106us-gaap_InterestExpenseRelatedParty	3,754us-gaap_InterestExpenseRelatedParty	18,251us-gaap_InterestExpenseRelatedParty
Disposal of equipment			2,785us-gaap_AssetImpairmentCharges
Loss on disposal of discontinued operations			6,458
Changes in operating assets and liabilities
Accounts payable and accrued liabilities	(1,813)	3,000	(1,813)
Net cash used in operating activities	(5,787)	(591)	(113,991)
Cash Flows from Financing Activities
Advances from stockholders	5,787us-gaap_ProceedsFromRelatedPartyDebt	591us-gaap_ProceedsFromRelatedPartyDebt	113,991us-gaap_ProceedsFromRelatedPartyDebt
Net cash provided by financing activities	5,787	591	113,991
Net (decrease) increase in cash
Cash - beginning of period
Cash - end of period
Supplemental disclosure of cash flow information:
Cash paid during the year for: Interest
Cash paid during the year for: Income taxes

Nature of Business and operations

6 Months Ended

Jun. 30, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Nature of Business and operations

1. Nature of Business and Basis of Presentation

The accompanying unaudited interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and the requirements of Regulation S-X of the Securities and Exchange Commission (the "SEC"). Certain information and disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to the rules and regulations of the SEC. The unaudited interim financial statements reflect all adjustments (consisting only of normal recurring adjustments), which, in the opinion of management, are necessary for a fair presentation of the financial position and results of operations for the periods presented. There have been no significant changes in accounting policies since December 31, 2012. The results of operations for the periods are not indicative of the results expected for the full fiscal year or any future period. These unaudited financial statements should be read in conjunction with the consolidated financial statements and notes for the year ended December 31, 2012 included in the company's Form 10K filed on April 16, 2013. The functional currency used by the Company is the US dollar.

Empire Global Corp. ("Empire" or "the Company") was incorporated in the state of Delaware on August 26, 1998 as Pender International Inc. and maintains its principal executive office headquartered in Canada. On September 30, 2005 contemporaneously with a change in management and business plan changed its name to Empire Global Corp.

The Company is considered to be in the development stage as defined by Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 915-10-05. This standard requires companies to report their operations, shareholders equity and cash flows from inception through the reporting date. The Company will continue to be reported as a development stage entity until, among other factors, revenues are generated from management's intended operations. Management has provided financial data since inception (January 5, 2010).

Going Concern

6 Months Ended

Jun. 30, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Going Concern

2. Going Concern

These unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") with the assumption that the Company will be able to realize its assets and discharge its liabilities in the normal course of business.

The Company generated no revenue and has incurred losses since inception. Continuation as a going concern is uncertain and dependant upon obtaining additional sources of financing to sustain its existence and achieving future profitable operations, the outcome of which cannot be predicted at this time. In the event the Company cannot obtain the necessary funds, it will be unlikely that it will be able to continue as a going concern. Management plans to mitigate its losses in future years by significantly reducing its operating expenses and seeking out new business opportunities. However, there is no assurance that the Company will be able to obtain additional financing, reduce their operating expenses or be successful in locating or acquiring a viable business.

The accompanying unaudited financial statements do not include any adjustments that might become necessary should the Company be unable to continue as a going concern.

Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2013

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

3. Summary of Significant Accounting Policies

The Company's significant accounting policies and recent accounting pronouncements are included in the Company's form 10-K dated and filed on April 16, 2013 for the fiscal year ended December 31, 2012. A summary of critical accounting policies are described below.

a) Use of Estimates

In preparing the Company's financial statements in conformity with accounting principles generally accepted in the United States of America, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates.

Significant estimates made by management are, among others, realizability of long-lived assets, and deferred taxes. Management reviews its estimates on a quarterly basis and, where necessary, makes adjustments prospectively.

b) Income Taxes

We use the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, "Income Taxes." Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity's financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized.

ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.

c) Fair Value of Financial Instruments

We measure our financial assets and liabilities in accordance with accounting principles generally accepted in the United States of America. The carrying value of the Company's short term investments, prepaid and sundry assets, accounts payable and accrued charges, and advances from shareholder approximate fair value because of the short term maturity of these financial instruments.

The Company adopted accounting guidance for financial assets and liabilities (ASC 820). The adoption did not have a material impact on our results of operations, financial position or liquidity. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:

Level 1: Observable inputs such as quoted prices (unadjusted) in active market for identical assets or liabilities.

Level 2: Inputs other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active.

Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use.

The Company has no assets or liabilities measured at fair value.

d) Earnings Per Share

FASB ASC 260, "Earnings Per Share" provides for calculation of "basic" and "diluted" earnings per share. Basic earnings per share includes no dilution and is computed by dividing net income (loss) available to common shareholders by the weighted average common shares outstanding for the period. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of an entity similar to fully diluted earnings per share. Basic and diluted loss per share were the same, at the reporting dates, as there were no common stock equivalents outstanding.

e) Recent Accounting Pronouncements

In the quarter ending June 30, 2013, there were no new accounting pronouncements issued by the Financial Accounting Standards Board ("FASB") that are expected to have a material impact on the consolidated financial statements upon adoption.

Advances from Stockholders

6 Months Ended

Jun. 30, 2013

Advances from Stockholders

4. Advances from stockholders

Advances from stockholders are non-interest bearing and are due on demand. Interest was imputed at 5% per annum. Advances from stockholders as of June 30, 2103 and December 31, 2012 are as follows:

	June 30,		December 31,
	2013		2012

Braydon Capital Corp.	$	31,314	$	31,314
Gold Street Capital		134,038		128,261
Total advances from related parties:	$	165,362	$	159,575

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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Income Taxes

6 Months Ended

Jun. 30, 2013

Income Tax Disclosure [Abstract]

Income Taxes

5. Income Taxes

The Company is incorporated in the United States of America and is subject to United States federal taxation. No provisions for income taxes have been made, as the Company had no U.S. taxable income for the year ended June 30, 2013.

The Company's deferred tax assets as of December 31, 2012 and 2011 are as follows:

	June 30, 2013			December 31, 2012
Net loss carryforward	$	1,782,000		$	1,779,000
Valuation allowance		(1,782,000	)		(1,779,000	)
Deferred tax assets	$	—		$	—

The Company has accumulated a net operating loss carryforward ("NOL") of approximately $5 million as of December 31, 2012. This NOL may be offset against future taxable income through the year 2033. The use of these losses to reduce future income taxes will depend on the generation of sufficient taxable income prior to the expiration of the NOL. No tax benefit has been reported in the financial statements for the three months ended June 30, 2013 because it has been fully offset by a valuation reserve. The use of future tax benefit is undetermined because we presently have no operations.

NOL incurred are subject to limitation due to any ownership change (as defined under Section 382 of the Internal Revenue Code of 1986) which resulted in a change in business direction. Unused limitations may be carried over to future years until the NOLs expire. Utilization of NOLs may also be limited in any one year by alternative minimum tax rules.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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Commitments and Contingencies

6 Months Ended

Jun. 30, 2013

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

6. Commitments and Contingencies

On March 3, 2013, the Ontario Securities Commission withdrew all proceedings against two companies controlled by our executive officer, Firestar Capital Management Corporation and Firestar Investment Management Group Inc. arising from allegations made by the Ontario Securities Commission on December 21, 2004.

- Definition

The entire disclosure for commitments and contingencies.

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Subsequent Events

6 Months Ended

Jun. 30, 2013

Subsequent Events [Abstract]

Subsequent Events

7. Subsequent Events

The Company has evaluated subsequent events through the filing date of these financial statements on form 10-Q and has determined that there were no subsequent events to recognize or disclose in these financial statements.

Summary of Significant Accounting Policies (Policies)	6 Months Ended
Summary of Significant Accounting Policies (Policies)	Jun. 30, 2013
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	The Company's significant accounting policies and recent accounting pronouncements are included in the Company's form 10-K dated and filed on April 16, 2013 for the fiscal year ended December 31, 2012. A summary of critical accounting policies are described below.
Use of Estimates	a) Use of Estimates In preparing the Company's financial statements in conformity with accounting principles generally accepted in the United States of America, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. Significant estimates made by management are, among others, realizability of long-lived assets, and deferred taxes. Management reviews its estimates on a quarterly basis and, where necessary, makes adjustments prospectively.
Income Taxes	b) Income Taxes We use the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, "Income Taxes." Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity's financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.
Fair Value of Financial Instruments	c) Fair Value of Financial Instruments We measure our financial assets and liabilities in accordance with accounting principles generally accepted in the United States of America. The carrying value of the Company's short term investments, prepaid and sundry assets, accounts payable and accrued charges, and advances from shareholder approximate fair value because of the short term maturity of these financial instruments. The Company adopted accounting guidance for financial assets and liabilities (ASC 820). The adoption did not have a material impact on our results of operations, financial position or liquidity. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active market for identical assets or liabilities. Level 2: Inputs other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use. The Company has no assets or liabilities measured at fair value.
Earnings Per Share	d) Earnings Per Share FASB ASC 260, "Earnings Per Share" provides for calculation of "basic" and "diluted" earnings per share. Basic earnings per share includes no dilution and is computed by dividing net income (loss) available to common shareholders by the weighted average common shares outstanding for the period. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of an entity similar to fully diluted earnings per share. Basic and diluted loss per share were the same, at the reporting dates, as there were no common stock equivalents outstanding.
Recent Accounting Pronouncements	e) Recent Accounting Pronouncements In the quarter ending June 30, 2013, there were no new accounting pronouncements issued by the Financial Accounting Standards Board ("FASB") that are expected to have a material impact on the consolidated financial statements upon adoption.

- Definition

Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.

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- Definition

Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.

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- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

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Advances from Stockholders (Tables)

6 Months Ended

Jun. 30, 2013

Related party

	June 30,		December 31,
	2013		2012

Braydon Capital Corp.	$	31,314	$	31,314
Gold Street Capital		134,038		128,261
Total advances from related parties:	$	165,362	$	159,575

Income Taxes (Tables)

6 Months Ended

Jun. 30, 2013

Income Taxes Tables

Deferred tax assets

	June 30, 2013			December 31, 2012
Net loss carryforward	$	1,782,000		$	1,779,000
Valuation allowance		(1,782,000	)		(1,779,000	)
Deferred tax assets	$	—		$	—

Advances from Stockholders - Related party (Details) (USD $)	Jun. 30, 2013	Dec. 31, 2012
Related Party Transaction [Line Items]
Advances from stockholders	$ 165,362us-gaap_DueToRelatedPartiesCurrent	$ 159,575us-gaap_DueToRelatedPartiesCurrent
Braydon Capital Corp. [Member]
Related Party Transaction [Line Items]
Advances from stockholders	31,314	31,314
Gold Street Capital [Member]
Related Party Transaction [Line Items]
Advances from stockholders	$ 134,038	$ 128,261

Advances from Stockholders (Details Narrative)	12 Months Ended
Advances from Stockholders (Details Narrative)	Dec. 31, 2012
Related Party Transactions [Abstract]
Interest rate	5.00%us-gaap_RelatedPartyTransactionRate

Income Taxes (Details) (USD $)	Jun. 30, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]
Net loss carryforward	$ 1,782,000	$ 1,779,000
Valuation allowance	(1,782,000)	(1,779,000)
Deferred tax assets

- Definition

Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards expected to be realized or consumed within one year or operating cycle, if longer.

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Income Taxes (Details Narrative) (USD $)	Jun. 30, 2013
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 5,000,000us-gaap_OperatingLossCarryforwards