Empire Global Corp. XBRL

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2014	Nov. 19, 2014
Document And Entity Information
Entity Registrant Name	EMPIRE GLOBAL CORP.
Entity Central Index Key	0001080319
Document Type	10-Q
Document Period End Date	Sep. 30, 2014
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		24,244,800dei_EntityCommonStockSharesOutstanding
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2014

Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current Assets
Cash and cash equivalents	$ 6,707
Deposits on acquisitions	263,210us-gaap_DepositsAssetsCurrent
Accounts receivable - gaming accounts	336,214us-gaap_AccountsReceivableNet
Other receivables	13,336
Prepaid expenses	57,616us-gaap_PrepaidExpenseCurrent
Other current assets	19,839us-gaap_OtherAssetsCurrent
Current Assets	696,922us-gaap_AssetsCurrent
Restricted cash	405,926us-gaap_RestrictedCashAndInvestments
Property, plant and equipment	21,304us-gaap_PropertyPlantAndEquipmentNet
Intangible assets	322,960
Goodwill	2,270,279us-gaap_Goodwill
Non-marketable investments	42,302us-gaap_RestrictedInvestmentsNoncurrent
Total Assets	3,759,693us-gaap_Assets	0us-gaap_Assets
Current Liabilities
Line of credit - bank	231,006us-gaap_LinesOfCreditCurrent
Accounts payable and accrued liabilities	389,174us-gaap_AccruedLiabilitiesCurrent	8,265us-gaap_AccruedLiabilitiesCurrent
Gaming account balances	398,564EMGL_GamingAccountBalances
Taxes payable	185,580us-gaap_AccruedIncomeTaxesCurrent
Bank Loan	102,195us-gaap_LoansPayableToBankCurrent
Advances from stockholders	552,355us-gaap_DueToRelatedPartiesCurrent	165,971us-gaap_DueToRelatedPartiesCurrent
Debenture, net of discount	64,592us-gaap_ConvertibleDebtCurrent
Derivative liability	5,250us-gaap_DerivativeLiabilitiesCurrent
Other current liabilities	26,973us-gaap_OtherLiabilitiesCurrent
Total Current Liabilities	1,955,689us-gaap_LiabilitiesCurrent	174,236us-gaap_LiabilitiesCurrent
Long term debt	33,602us-gaap_LongTermDebt
Total Liabilities	1,989,291us-gaap_Liabilities	174,236us-gaap_Liabilities
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; 20,675,800 and 18,675,800 shares issued and outstanding,	2,068us-gaap_CommonStockValue	1,868us-gaap_CommonStockValue
Additional paid-in capital	6,934,880us-gaap_AdditionalPaidInCapital	4,924,844us-gaap_AdditionalPaidInCapital
Accumulated other comprehensive income	9,793
Accumulated Deficit	(5,176,339)	(5,100,948)
Total Stockholders' Deficiency	1,770,402us-gaap_StockholdersEquity	(174,236)us-gaap_StockholdersEquity
Total Liabilities and Stockholder' Deficiency	$ 3,759,693	$ 0

Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
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	20,675,800us-gaap_CommonStockSharesIssued	18,675,800us-gaap_CommonStockSharesIssued
Capital stock - outstanding	20,675,800us-gaap_CommonStockSharesOutstanding	18,675,800us-gaap_CommonStockSharesOutstanding

Statements of Operations (USD $)	3 Months Ended		9 Months Ended
Statements of Operations (USD $)	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Statement [Abstract]
Revenue	$ 663,767us-gaap_Revenues		$ 663,767us-gaap_Revenues
Costs and Expenses
Direct selling expenses	477,488us-gaap_SellingExpense		477,488us-gaap_SellingExpense
General and administrative expenses	171,312us-gaap_GeneralAndAdministrativeExpense	1,696us-gaap_GeneralAndAdministrativeExpense	236,635us-gaap_GeneralAndAdministrativeExpense	5,670us-gaap_GeneralAndAdministrativeExpense
Total Costs and Expenses	648,800us-gaap_CostsAndExpenses	1,696us-gaap_CostsAndExpenses	714,123us-gaap_CostsAndExpenses	5,670us-gaap_CostsAndExpenses
Operating income (loss)	14,967us-gaap_OperatingIncomeLoss	(1,696)us-gaap_OperatingIncomeLoss	(50,356)us-gaap_OperatingIncomeLoss	(5,670)us-gaap_OperatingIncomeLoss
Other Expenses (Income)
Changes in fair value of derivative liabilities	(1,750)us-gaap_GainLossOnSaleOfDerivatives		(1,750)us-gaap_GainLossOnSaleOfDerivatives
Interest expense - stockholders	4,064us-gaap_InterestExpenseRelatedParty	2,067us-gaap_InterestExpenseRelatedParty	10,234us-gaap_InterestExpenseRelatedParty	6,173us-gaap_InterestExpenseRelatedParty
Interest expense	10,944us-gaap_InterestExpense		10,944us-gaap_InterestExpense
Total Other Expenses (Income)	13,258us-gaap_OtherExpenses	2,067us-gaap_OtherExpenses	19,428us-gaap_OtherExpenses	6,173us-gaap_OtherExpenses
Net income (loss) before income tax	1,709	(3,763)	(69,784)	(11,843)
Income tax	5,607us-gaap_IncomeTaxExpenseBenefit		5,607us-gaap_IncomeTaxExpenseBenefit
Net Income (Loss)	(3,898)us-gaap_NetIncomeLoss	(3,763)us-gaap_NetIncomeLoss	(75,391)us-gaap_NetIncomeLoss	(11,843)us-gaap_NetIncomeLoss
Other Comprehensive Income
Foreign currency translation adjustment	9,793		9,793
Comprehensive income	$ 5,895us-gaap_ComprehensiveIncomeNetOfTax	$ (3,763)us-gaap_ComprehensiveIncomeNetOfTax	$ (65,598)us-gaap_ComprehensiveIncomeNetOfTax	$ (11,843)us-gaap_ComprehensiveIncomeNetOfTax
Basic and fully diluted loss per share
Basic (loss) from operation	$ 0.00us-gaap_EarningsPerShareBasic	$ 0.00us-gaap_EarningsPerShareBasic	$ 0.00us-gaap_EarningsPerShareBasic	$ 0.00us-gaap_EarningsPerShareBasic
Fully diluted (loss) from operation	$ 0.00us-gaap_EarningsPerShareDiluted	$ 0.00us-gaap_EarningsPerShareDiluted	$ 0.00us-gaap_EarningsPerShareDiluted	$ 0.00us-gaap_EarningsPerShareDiluted
Weighted average number of shares- Basic	19,675,800	18,675,800	18,844,918	18,675,800
Weighted average number of shares- Diluted	19,682,115	18,675,800	18,846,845	18,675,800

Statements of Cash Flows (USD $)	9 Months Ended
Statements of Cash Flows (USD $)	Sep. 30, 2014	Sep. 30, 2013
Cash Flows from Operating Activities
Net loss	$ (75,391)us-gaap_NetIncomeLoss	$ (11,843)us-gaap_NetIncomeLoss
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation	7,808
Non-cash interest	1,592us-gaap_PaidInKindInterest
Imputed interest	10,234us-gaap_InterestExpenseRelatedParty	6,173us-gaap_InterestExpenseRelatedParty
Changes in fair value of derivative liabilities	(1,750)us-gaap_GainLossOnSaleOfDerivatives
Changes in operating assets and liabilities
Prepaid expenses	(7,869)
Accounts payable and accrued liabilities	(40,158)	(117)
Accounts receivable - gaming accounts	9,255
Gaming account balances	35,406
Taxes payable	80,595
Other current assets	(10,370)
Other current liabilities	(13,137)
Other receivable	(10,073)
Net cash used in operating activities	(13,856)	(5,787)
Cash Flows from Investing Activities
Cash acquired from acquisition	10,555us-gaap_CashAcquiredFromAcquisition
Deposit on acquisitions	(263,210)
Net cash used in investing activities	(252,655)
Cash Flows from Financing Activities
Payment to line of credit - bank	(100,571)us-gaap_RepaymentsOfLinesOfCredit
Proceeds from debenture issued	70,000
Payment to bank loan	(28,494)
Advances from stockholders	336,306us-gaap_ProceedsFromRelatedPartyDebt	5,787us-gaap_ProceedsFromRelatedPartyDebt
Net cash provided by financing activities	277,241	5,787
Effect of foreign exchange in cash	(4,023)
Net (decrease) increase in cash	6,707
Cash - beginning of period
Cash - end of period	6,707
Supplemental disclosure of cash flow information:
Cash paid during the year for: Interest	10,944us-gaap_InterestPaid
Cash paid during the year for: Income taxes	5,607us-gaap_IncomeTaxesPaid
Supplemental cash flow for non-cash investing activities:
Common shares issued for acquisition of a subsidiary:	$ 2,000,000us-gaap_TransferToInvestments

Nature of Business and Operations

9 Months Ended

Sep. 30, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Nature of Business and Operations

1. Nature of Business and Basis of Presentation

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's principal executive offices are headquartered in Toronto, Canada.

On August 15, 2014 the Company acquired 100% of the outstanding common shares of Multigioco Srl, an Italian corporation, in exchange for a total of 2,000,000 restricted shares of Empire Global Corp common stock. For accounting purposes, the purchase was treated as a business combination resulting in Empire Global Corp. being the acquirer. Pursuant to the Agreement, the Company may at its discretion, repurchase the shares issued in whole or in part for a period up to December 31, 2014 or sooner unless extended by written consent of both parties. The repurchase price is fixed at $1.00/share. On October 31, 2014, the Company paid EUR 490,000 or US$ 672,389.13 for the partial exercise of the option to repurchase the shares issued to acquire Multigioco. On October 31, 2014, the Company paid EUR 490,000 or approximately US$ 672,000 for the partial exercise of the option to repurchase the shares issued to acquire Multigioco.

Multigioco Srl was organized under the laws of the Republic of Italy on November 4, 2010. It was previously a division of Newgioco Srl (a company incorporated in Italy). Operations are carried out under gaming licences obtained from the Amministrazione Autonoma Monopoli di Stato ("AAMS") on July 4, 2012 and its subsidiary companies, and mainly consist of online wagering as well as gaming in a number of land based shops and parlors situated throughout Italy. For the period ended September 30, 2014, the Company had over 850 shops under its licence.

As a result of the acquisition, Multigioco became a wholly owned subsidiary of Empire Global Corp. Therefore, Company is no longer considered a so called shell company and will no longer continue to reported as a development stage company as defined by Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 915-10-05.

Going Concern

9 Months Ended

Sep. 30, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Going Concern

2. Going Concern

The accompanying unaudited consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates realization of assets and the satisfaction of liabilities in the normal course of business.

The Company has a working capital deficit of $ 1,258,767 at September 30, 2014 and had operating losses for the past two years. There are no assurances that management will be successful in achieving sufficient cash flows to fund the Company's working capital needs, or whether the Company will be able to refinance or renegotiate its obligations when they become due or raise additional capital through future debt or equity. These factors raise substantial doubt about the Company's ability to continue as a going concern. No adjustments have been made to the carrying value of assets or liabilities as a result of this uncertainty.

Management plans to increase its marketing in order to generate more revenues and to reduce certain other operating expenses. Therefore, for our next fiscal year, we anticipate our cash flow from operations to improve. Nevertheless, the Company anticipates that its current cash position will be insufficient to support the Company's operations at current capacity for the next twelve month period and, therefore, will need to seek additional financing of its operations. We may rely on bank borrowing as well as capital issuances and loans from existing shareholders. We are actively exploring various proposals and alternatives in order to secure sources of financing and improve our financial position. We may raise such additional capital through the issuance of our equity securities, which may result in significant dilution to our current investors. We are also exploring potential strategic partnerships, which could provide a capital infusion to the Company

Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

3. Summary of Significant Accounting Policies

a) Basis of presentation and estimates

The unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information and the rules and regulations of the Securities and Exchange Commission. In the opinion of management, the unaudited financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position as of September 30, 2014 and the results of operations and cash flows for the periods ended September 30, 2014 and 2013. The financial data and other information disclosed in these notes to the interim financial statements related to these periods are unaudited. The results for the three and nine months ended September 30, 2014 are not necessarily indicative of the results to be expected for any subsequent periods or for the entire year ending December 31, 2014. The balance sheet at December 31, 2013 has been derived from the audited financial statements at that date.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to the Securities and Exchange Commission's rules and regulations. These unaudited financial statements should be read in conjunction with our audited financial statements and notes thereto for the year ended December 31, 2013 as included in our Annual Report on form 10-K.

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Critical estimates include the assumptions used in calculating share-based compensation expense, the useful lives of fixed assets, the fair value of financial instruments, calculation of penalties and interest on past due obligations, and the calculation of tax provision and the valuation allowance for deferred tax assets. Actual results could differ from those estimates.

b) Cash and equivalents

The Company considers all highly liquid debt instruments with maturities of three months or less at the time acquired to be cash equivalents. Cash equivalents represent short-term investments consisting of investment-grade corporate and government obligations, carried at cost, which approximates market value.

The Company primarily places its cash with high-credit quality financial institutions. The Company's cash deposits, of $405,926 at September 30, 2014 are insured by the Italian Government. Our cash deposits are held as collateral against our current account line of credit and recorded as Restricted Cash. From time-to-time the Company has deposits in excess of the insured amounts.

c) Accounts receivable & Allowance for doubtful accounts

The Company extends unsecured credit to its gaming client accounts in the ordinary course of business when a client applies credit to their gaming account by credit card or direct deposit either through one of our websites or at the cashier of a Betting Shop. The client may then place wagers or play games immediately on the credit applied.

Accounts receivable represents gaming losses and deposits (credits) made by customers to their gaming accounts not yet credited to our bank accounts and subject to normal trade collection terms, without discounts. The Company periodically evaluates the collectability of its accounts receivable and considers the need to record or adjust an allowance for doubtful accounts based upon historical collection experience and specific customer information. Actual amounts could vary from the recorded estimates. The Company has determined that no allowance for doubtful accounts is needed for the accounts receivable balances as of September 30, 2014. The Company does not require collateral to support customer receivables.

d) Gaming account balances

Gaming account balances represent customer gaming account balances that are held as credits (i.e. deposits on account, winnings, etc.) and have not as of yet been withdrawn by the customers or that customers want to keep on account for future gaming betting. Customers can request the payment from the company at any time and the payment to customers can be made through bank wire, credit card, or actual cash disbursement from one of our locations. Gaming account credit balances are non-interest bearing.

e) Property, plant and equipment

Property, plant and equipment are stated at acquisition cost less accumulated depreciation and adjustments for impairment losses.

Expenditures are capitalized only when they increase the future economic benefits embodied in an item of property, plant and equipment. All other expenditures are recognized as expenses in the statement of income as incurred.

Amortization is charged on a straight-line basis over the estimated remaining useful lives of the individual assets. Amortization commences from the time an asset is put into operation. The range of the estimated useful lives is as follows:

Office equipment	5 years
Office furniture	8 1/3 years
Signs and displays	5 years

f) Intangible Assets

Intangible assets are made up of licences and rights (i.e. AAMS Licences) and are amortized over a useful life of 10 years. We evaluate intangible assets for impairment on an annual basis, and do so during the last month of each year using balances as of the end of December and at an interim date if indications of impairment exist. Intangible asset impairment is determined by comparing the fair value of the asset to its carrying amount with an impairment being recognized only where the fair value is less than carrying value.

g) Goodwill

We evaluate goodwill for impairment on an annual basis, and do so during the last month of each year using balances as of the end of December and at an interim date if indications of impairment exist. Goodwill impairment is determined by comparing the fair value of a reporting unit to its carrying amount in a two-step process with an impairment being recognized only where the fair value is less than carrying value. We define a reporting unit at the individual property level.

When determining fair value in step one, we utilize internally developed discounted future cash flow models, third party appraisals and, if appropriate, current estimated net sales proceeds from pending offers. Under the discounted cash flow approach we utilize various assumptions, including projections of revenues based on assumed long-term growth rates, estimated costs and appropriate discount rates based on the weighted-average cost of capital. The principal factors used in the discounted cash flow analysis requiring judgment are the projected future operating cash flow, the weighted-average cost of capital and the terminal value growth rate assumptions. The weighted-average cost of capital takes into account the relative weights of each component of our capital structure (equity and long-term debt) and is determined at the reporting unit level. Our estimates of long-term growth and costs are based on historical data, various internal estimates and a variety of external sources, and are developed as part of our routine, long-term planning process. We then compare the estimated fair value to our carrying value.

If the carrying value is in excess of the fair value, we must determine our implied fair value of goodwill to measure if any impairment charge is necessary. The determination of our implied fair value of goodwill requires the allocation of the reporting unit's estimated fair value to the individual assets and liabilities of the reporting unit as if we had completed a business combination.

We perform the allocation based on our knowledge of the market in which we operate, and our overall knowledge of the gaming industry.

h) Long-Lived Assets

We evaluate the carrying value of our long-lived assets for impairment by comparing the expected undiscounted future cash flows of the assets to the net book value of the assets when events or circumstances indicate that the carrying amount of a long-lived asset may not be recoverable. If the expected undiscounted future cash flows are less than the net book value of the assets, the excess of the net book value over the estimated fair value will be charged to earnings.

Fair value is based upon discounted cash flows of the assets at a rate deemed reasonable for the type of asset and prevailing market conditions, appraisals, and, if appropriate, current estimated net sales proceeds from pending offers.

We evaluate the carrying value of our long-lived assets based on our plans, at the time, for such assets and such qualitative factors as future development in the surrounding area and status of expected local competition. If impairment is indicated, the asset is written down to its estimated fair value. There were no such impairments for the periods ended September 30, 2014 and December 31, 2013.

i) 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, accounts receivables, and sundry assets, accounts payable and accrued charges, gaming account balance, 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 warrant liability issued in connection with the debentures, classified as a level 3 liability, are the only financial liability measured at fair value on a recurring basis.

j) Investment in equity securities and available-for-sale securities

The Company accounts for non-marketable investments using the equity method of accounting if the investment gives us the ability to exercise significant influence over, but not control of, an investee. Significant influence generally exists if the Company has an ownership interest representing between 20% and 50% of the voting stock of the investee. Under the equity method of accounting, investments are stated at initial cost and are adjusted for subsequent additional investments and our proportionate share of earnings or losses and distributions. The Company records its share of the investee's earnings or losses in earnings (losses) from unconsolidated entities, net of income taxes in the accompanying consolidated statements of operations. The Company evaluates its equity method investment for impairment when events or changes in circumstances indicate, in management's judgment, that the carrying value of such investment may have experienced other than temporary decline in value. When evidence of loss in value has occurred, management compares the estimated fair value of the investment to the carrying value of the investment to determine whether an impairment has occurred. If the estimated fair value is less than the carrying value and management considers the decline in value to be other than temporary value, the excess of the carrying value over the estimated fair value is recognized in the financial statements as an impairment.

The Company accounts for non-marketable investment using the cost method of accounting if the Company has an ownership interest below 20% and does not have the ability to exercise significant influence over an investee.

On September 30, 2014 the Company held $42,302 in shares of Banca Veneto SCpA. Banca Veneto is a private mutual enterprise organized under Italian banking laws of which its shares do not have an active market. We carry the value of the shares at cost.

k) Derivative Financial Instruments

The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of it financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income.

For option-based simple derivative financial instruments, the Company uses the Black-Scholes option-pricing model to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period.

l) Leasing

All lease agreements of the Company as lessees are accounted for as operating
leases.

m) Advances from stockholders

Advances from stockholders to the Group are all non-interest bearing. Italian law provides that the advances from stockholders to a corporation ("Srl") are not preferred and their repayment is subordinated to other categories of debt. As a result all advances from stockholders are classified as current liabilities.

n) Revenue Recognition

Revenues from Sports Betting; Casino, Cash and Skill Games; Slots, Lotteries, Bingo and Horse Race wagers represent the gross pay-ins from customers less gaming taxes and payouts to customers in addition to commissions paid to us for scratch tickets and other lottery games. Revenues are recorded when cash is received net of payouts and AAMS taxes from wagers by customers.

o) 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.

As of September 30, 2014 and December 31, 2013, the earnings of the Company have yielded cumulative losses. The Company has elected to include interest and penalties related to uncertain tax positions, if determined, as a component of income tax expense. To date, no penalties or interest has been accrued.

In Italy, tax years beginning 2009 forward are open and subject to examination. The Company is not currently under examination and it has not been notified of a pending examination.

p) Promotion, Marketing, and Advertising Costs

The costs of promotion, marketing, and advertising are charged to expense as incurred.

q) 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.

r) Comprehensive Income (Loss)

Comprehensive income (loss) is defined as the change in equity of a business enterprise during a period from transactions and other events and circumstances from non-owner sources, including foreign currency translation adjustments andunrealized gains and losses on marketable securities.

The Company adopted FASB ASC 220-10-45, "Reporting Comprehensive Income". ASC 220-10-45 establishes standards for reporting and presentation of comprehensive income and its components in a full set of financial statements. Comprehensive income is presented in the statements of operations, and consists of net income and unrealized gains (losses) on available for sale marketable securities; foreign currency translation adjustments and changes in market value of future contracts that qualify as a hedge; and negative equity adjustments.

s) Recent Accounting Pronouncements

In April 2014, the FASB issued amendments to ASC Topic 205 "Presentation of Financial Statements" and ASC Topic 360 "Property, Plant and Equipment". The amendments change the current requirements for reporting discontinued operations in Subtopic 205-20. It requires an entity to present, for each comparative period, the assets and liabilities of a disposal group that includes a discontinued operation separately in the asset and liability section, respectively, of the statement of financial position. This topic is effective for public entities for reporting periods beginning after December 15, 2014. An entity should not apply the amendments to a component classified as held for sale before the effective date even if the component of an entity is disposed of after the effective date. Early adoption is permitted, but only for disposals (or classifications as held for sale) that have not been reported in financial statements previously issued. The Company does not believe the adoption of the amendments to ASC 205 and ASC 360 will have a material effect on its consolidated financial statements.

The Company does not believe that any other recently issued, but not yet effective accounting standards, when adopted, will have a material effect on the accompanying financial statements.

- Definition

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

+ References+ Details

Multigioco Srl Acquisition

9 Months Ended

Sep. 30, 2014

Business Combinations [Abstract]

Multigioco Srl Acquisition

4. Multigioco Srl Acquisition

On August 15, 2014, the Company completed its acquisition of Multigioco Srl and purchased the outstanding common shares of Multigioco Srl, an Italian corporation for an amount of $2,000,000. The acquisition was financed through the issuance of 2,000,000 restricted shares of Empire Global Corp common stock which was valued at a fair market price of $1.00 per share. The acquisition was accounted for under the purchase method. The assets and liabilities of Multigioco are included in the Consolidated Balance Sheet as of September 30, 2014 and the results of the Multigioco Srl operations subsequent to the acquisition date are included in the Consolidated Statement of Income.

The Company is currently in the process of obtaining an appraisal to properly allocate the fair value of the net assets acquired. As of September 30, 2014 the Company estimated the fair value based on the book value of the net assets acquired and will make the appropriate adjustments upon final receipt of the appraisal.

Goodwill has been calculated as follows:

Purchase price of Multigioco Srl				$	2,000,000

Less: Identifiable assets
Current assets	$	441,048
Property, Plant and Equipment		22,779
Intangible assets		348,261
Investments		472,376

Total Assets	$	1,284,464

Liabilities		1,554,743

Net Assets Acquired	$	(270,279	)
Goodwill				$	2,270,279

Goodwill is calculated as the excess of the purchase price over the fair value of the net assets recognized. The goodwill recorded as part of the acquisition primarily reflects the value of obtaining the Multigioco gaming license, customer data base of approximately 20,000 registrants, as well as 850 locations across Italy to leverage the Company's existing brand, and synergies expected to arise from the combined management, as well as any intangible assets that do not qualify for separate recognition.

The unaudited pro forma combined historical results, as if Multigioco had been acquired at the beginning of fiscal 2013 are estimated to be as follows:

	For the nine months ended
	September 30,			September 30,
	2014			2013

Revenue	$	3,480,384		$	3,339,626
Costs and expenses		(3,698,528	)		(3,310,548	)
Other income (expenses)		(24,338	)		9,174
Income tax		(8,923	)		(2,558	)
Net income (loss)	$	(251,405	)	$	35,694

Restricted Cash

9 Months Ended

Sep. 30, 2014

Cash and Cash Equivalents [Abstract]

Restricted Cash

5. Restricted Cash

The restricted cash represents certificates of deposit that are held as collateral against our operating line of credit as described in Note 8 with the Veneto Banca Societa Cooperativa Per Azioni ("SCpA") and mature in 2016. The restricted cash is made up as follows:

	September 30,		December 31,
	2014		2013
Deposits:
Certificate IT0004716202	$	253,704	$	—
Certificate IT0004699994		152,222		—
Total Deposits	$	405,926	$	—

- Definition

The entire disclosure for cash and cash equivalent footnotes, which may include the types of deposits and money market instruments, applicable carrying amounts, restricted amounts and compensating balance arrangements. Cash and equivalents include: (1) currency on hand (2) demand deposits with banks or financial institutions (3) other kinds of accounts that have the general characteristics of demand deposits (4) 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. Generally, only investments maturing within three months from the date of acquisition qualify.

+ References+ Details

Line of credit - bank	9 Months Ended
Line of credit - bank	Sep. 30, 2014
Notes to Financial Statements
Line of credit - bank	6. Line of credit - bank The Company obtained a line of credit for maximum amount of EUR 300,000 (approximately $414,000) from a Banca Veneto in Italy on December 3, 2013. The line of credit is unsecured and bears a fixed rate of interest at 5% per annum on the outstanding balance and is fully open with no minimum payment, maturity or due date.

Bank loan

9 Months Ended

Sep. 30, 2014

Banking and Thrift [Abstract]

Bank loan

7. Bank loan

The amount represents a bank loan held with Banca Veneto. The loan amount of $634,260 originated March, 2011 with a 49 monthly repayment term ending on May, 2015. The interest rate on the loan is 5.041% plus Euro Inter Bank Offered Rate ("EURIBOR"). The loan balance outstanding as of September 30, 2014 is $102,195. Debt repayments over the next five years are made up as follows:

Short term portion of debt:

Due in 2014	$	43,257
Due in 2015		58,938
Total Short term portion of debt	$	102,195

- Definition

The entire disclosure for borrowing from the Federal Home Loan Bank, including: (i) general description; (ii) title and nature of obligation; (iii) interest rate; (iv) payment terms; (v) maturity dates by year; (vi) collateral requirements; (vii) restrictive covenants; (viii) priority; (ix) conversion or redemption features; (x) carrying value of assets pledged as collateral; (xi) combined aggregate maturities for next five years; (xii) unused or available balances.

+ References+ Details

Long-term debt

9 Months Ended

Sep. 30, 2014

Debt Disclosure [Abstract]

Long-term debt

8. Long term debt

The long term debt represents the Italian "Trattamento di Fine Rapporto" (TFR) which is a severance amount set up by Italian companies to be paid to employees on termination.

Advances from Stockholders

9 Months Ended

Sep. 30, 2014

Advances from Stockholders

9. Advances from stockholders

Advances from stockholders are non-interest bearing and are due on demand. Interest was imputed at 5% per annum and recorded in additional paid-in capital. Advances from stockholders as of September 30, 2104 and December 31, 2013 are as follows:

	September 30,		December 31,
	2014		2013

Braydon Capital Corp.	$	31,314	$	31,314
Gold Street Capital		470,963		134,657
Doriana Gianfelici		50,078		-
Total advances from related parties:	$	552,355	$	165,971

- 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.

+ References+ Details

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	10. Commitments and contingencies There are no legal actions, lawsuits or disputes related to Company as of the date of the financial statements.

- Definition

The entire disclosure for commitments and contingencies.

+ References+ Details

Gaming Revenues

9 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

Gaming Revenues

11. Gaming Revenues

The Company derives revenues from the wagers on Sports Bets; Casino and Card Games; Slots and other gaming entertainment. The Company is subject to licensing requirements established by the AAMS. The following table sets forth the breakdown of gaming revenues (total wagers less customer payouts), for the period:

	September 30,
	2014		%
Total Turnover	$	9,491,209		100.00	%
Less: Winnings/payouts		8,711,427		91.78	%
Gross Gaming Revenues	$	779,782		8.22	%

Less: AAMS Gaming Taxes		117,926		1.24	%
Net Gaming Revenues	$	661,856		6.97	%

Income Taxes

9 Months Ended

Sep. 30, 2014

Income Tax Disclosure [Abstract]

Income Taxes

12. 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 three and nine months ended September 30, 2014.

The Company has accumulated a net operating loss carryforward ("NOL") of approximately $5 million as of September 30, 2014. This NOL may be offset against future taxable income through the year 2034. 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 and nine months ended September 30, 2014 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.

The Company's deferred tax assets as of September 30, 2014 and December 31, 2013 are as follows:

	For the nine months ended September 30,
	2014			2013

U.S. statutory rate of 35%	$	(1,811,719	)	$	(1,784,000	)
Tax rate difference between U.S and Italy	$	(17,331	)		—
Change in valuation allowance		1,834,657			1,784,000
Income tax expense	$	5,607		$	—

- 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.

+ References+ Details

Debentures and Debenture Warrants

9 Months Ended

Sep. 30, 2014

Notes to Financial Statements

Debentures and Debenture Warrants

13. Debentures and Debenture Warrants

July 2014 Debentures

On July 9, 2014, the Company issued debentures to a group of accredited investors designated as "Debenture Due July 9, 2016" or "Debentures" in a private placement agreement pursuant to an exemption from registration under Section 4(a)(2) of the Securities Act of 1933, as amended (the "Securities Act"). In connection with the issuance of the Debentures, the Company issued warrants (the "Debenture Warrants") to purchase shares of the Company's common stock equal to 10% of the aggregate principal amount of the Debentures. The gross proceeds received in connection with this private placement were $70,000. Under the private placement agreement, the accredited investors agreed to purchase from us 14 unsecured Debenture Units for gross proceeds of $70,000. Each Debenture Unit is comprised of (i) the issuance of $5,000 of debentures bearing interest at a rate of 24% per annum, with a minimum maturity period of three (3) months to a maximum of one (1) year from the date of issuance and (ii) 500 warrants which may be exercised at $1.00 per warrant to receive one common share prior to July 9, 2016.

For the three and nine months ended September 30, 2014, the Company recorded a total of $3,820 of accrued interest expense related to the Debentures and as of September 30, 2014, the entire amount of $3,820 of interest due on the Debentures was accrued and is included as a component of accrued expenses. As of September 30, 2014, the unamortized discount on the Debentures was $5,408 and the net carrying value of the Debentures was $64,592.

As described in Note 17 - Subsequent Events, the Company extinguished the Debentures in full and paid a total of $4,741.09 in interest.

Warrant to Purchase Common Stock

The Company has determined that the warrants issued in connection with the debentures on July 9, 2014 should be treated as a liability since it has been determined not to be indexed to the Company's own stock.

The fair value of the warrants on the date of issuance as calculated using the Black-Scholes model was $7,000, using the following weighted average assumptions: exercise price of $1.00 per share; common stock price of $1.00 per share; volatility of 688%; term of two years; dividend yield of 0%; interest rate of 0.91%; and risk of forfeiture of 0%.

The fair value of the warrants has been recorded as a debt discount which is to be amortized as interest expense using the effective interest method over the one-year term of the Debentures.

The Company paid commissions and administrative fees of $3,500 plus $1,500 respectively, which we recorded as general and administrative expenses to facilitate the transaction.

A summary of warrant transactions during the nine months ended September 30, 2014 is as follows:

			Weighted Average
	Warrant		Exercise Price		Aggregate
	Shares		Per Common Share		Intrinsic Value

Outstanding at January 1, 2014		—	$	—	$	—
Issued during the period		7,000	$	1.00
Exercised during the period		—		—
Expired during the period		—		—
Outstanding at September 30, 2014		7,000	$	1.00	$	—
Exercisable at September 30, 2014		7,000	$	1.00	$	—

As of September 30, 2014, the weighted average remaining contractual life for warrants outstanding and exercisable was 1.75 years.

Deposits on Acquisitions	9 Months Ended
Deposits on Acquisitions	Sep. 30, 2014
Notes to Financial Statements
Deposits on Acquisitions	14. Deposits on Acquisitions The deposits on acquisitions represents amounts paid by the company towards the acquisition of Streamlogue Holdings Ltd. (Streamlogue). The deposits are credited to the purchase price of EUR 650,000.

Shareholders Equity

9 Months Ended

Sep. 30, 2014

Equity [Abstract]

Shareholders Equity

15. Shareholder Equity

On August 15, 2014 the company issued 2,000,000 shares of common stock at a strike price of $1.00 per share for the acquisition of Multigioco Srl. As a result of the issuance of shares for the acquisition of the subsidiary, the total issued and outstanding shares of the company was 20,675,800 on September 30, 2014.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section C

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+ Details

Subsequent events

9 Months Ended

Sep. 30, 2014

Subsequent Events [Abstract]

Subsequent events

16. Subsequent Events

The Company has evaluated all events or transactions that occurred subsequent to September 30, 2014 through the date these financial statements were issued, and has disclosed as follows:

On October 3, 2014, Empire Global Corp. borrowed the sum of CDN$85,000 (EIGHTY-FIVE THOUSAND CANADIAN DOLLARS) at an interest rate of 2% per month, and issued a Promissory Note to Paymobile Inc. an Ontario corporation. All principal and interest accrued under the Note become payable on the maturity date of October 31, 2014. The proceeds were used for working capital purposes and the Note may be prepaid at any time prior to the maturity date without notice, penalty, or bonus. On October 21, 2014, the Promissory Note plus accrued interest has been paid in full.

Also on October 3, 2014, we issued an aggregate of 900,000 restricted shares of our common stock which were exempt from registration under the Securities Act pursuant to the exemption provided under Section 4(2) of the Securities Act with a cost basis of $1 per share as follows:

- 500,000 shares for legal advisory retainer to Beard Winter LLP

- 150,000 shares for accounting services related to completion of Multigioco Srl

- 250,000 shares for cancelation of $250,000 of debt recorded as advances from a related party from Gold Street Capital to accredited investors

On October 16, 2014, Empire Global Corp. closed a subscription agreement (the "Subscription Agreement") with an accredited non-US investor. Pursuant to the Subscription Agreement, the Company agreed to sell to the investor a total of 2,699,000 shares of Common Stock (the "Shares") in a private placement (the "Private Placement"). The price to the investor in the Private Placement was US$1.00 per common share for gross proceeds to the Company of CDN$3,000,000 (THREE MILLION CANADIAN DOLLARS) or US$2,669,000 after giving effect for the foreign exchange from the Canadian to the US dollar. Following the consummation of the Private Placement, the investor will hold approximately 11% of the Company's outstanding common stock. The Company will use the proceeds to advance our online gaming business and for working capital purposes.

The Company repurchased $70,000 in aggregate principal amount of our 24% unsecured Debentures due July 9, 2016 plus accrued interest of $4,741.09

On October 31, 2014 the Company exercised EUR490,000 of its options to repurchase shares issued to acquire Multigioco Srl., in addition the Company also advanced an additional EUR350,000 to Multigioco for working capital purposes. In addition the parties agreed to extend the exercise option date to December 31, 2014 for the remaining EUR 510,000 purchase option.

Summary of Significant Accounting Policies (Policies)

9 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

Basis of presentation and estimates

a) Basis of presentation and estimates

The unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information and the rules and regulations of the Securities and Exchange Commission. In the opinion of management, the unaudited financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position as of September 30, 2014 and the results of operations and cash flows for the periods ended September 30, 2014 and 2013. The financial data and other information disclosed in these notes to the interim financial statements related to these periods are unaudited. The results for the three and nine months ended September 30, 2014 are not necessarily indicative of the results to be expected for any subsequent periods or for the entire year ending December 31, 2014. The balance sheet at December 31, 2013 has been derived from the audited financial statements at that date.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to the Securities and Exchange Commission's rules and regulations. These unaudited financial statements should be read in conjunction with our audited financial statements and notes thereto for the year ended December 31, 2013 as included in our Annual Report on form 10-K.

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Critical estimates include the assumptions used in calculating share-based compensation expense, the useful lives of fixed assets, the fair value of financial instruments, calculation of penalties and interest on past due obligations, and the calculation of tax provision and the valuation allowance for deferred tax assets. Actual results could differ from those estimates.

Cash and equivalents

b) Cash and equivalents

The Company considers all highly liquid debt instruments with maturities of three months or less at the time acquired to be cash equivalents. Cash equivalents represent short-term investments consisting of investment-grade corporate and government obligations, carried at cost, which approximates market value.

The Company primarily places its cash with high-credit quality financial institutions. The Company's cash deposits, of $405,926 at September 30, 2014 are insured by the Italian Government. Our cash deposits are held as collateral against our current account line of credit and recorded as Restricted Cash. From time-to-time the Company has deposits in excess of the insured amounts.

Accounts receivable & Allowance for doubtful accounts

c) Accounts receivable & Allowance for doubtful accounts

The Company extends unsecured credit to its gaming client accounts in the ordinary course of business when a client applies credit to their gaming account by credit card or direct deposit either through one of our websites or at the cashier of a Betting Shop. The client may then place wagers or play games immediately on the credit applied.

Accounts receivable represents gaming losses and deposits (credits) made by customers to their gaming accounts not yet credited to our bank accounts and subject to normal trade collection terms, without discounts. The Company periodically evaluates the collectability of its accounts receivable and considers the need to record or adjust an allowance for doubtful accounts based upon historical collection experience and specific customer information. Actual amounts could vary from the recorded estimates. The Company has determined that no allowance for doubtful accounts is needed for the accounts receivable balances as of September 30, 2014. The Company does not require collateral to support customer receivables.

Gaming account balances

d) Gaming account balances

Gaming account balances represent customer gaming account balances that are held as credits (i.e. deposits on account, winnings, etc.) and have not as of yet been withdrawn by the customers or that customers want to keep on account for future gaming betting. Customers can request the payment from the company at any time and the payment to customers can be made through bank wire, credit card, or actual cash disbursement from one of our locations. Gaming account credit balances are non-interest bearing.

Property, plant and equipment

e) Property, plant and equipment

Property, plant and equipment are stated at acquisition cost less accumulated depreciation and adjustments for impairment losses.

Expenditures are capitalized only when they increase the future economic benefits embodied in an item of property, plant and equipment. All other expenditures are recognized as expenses in the statement of income as incurred.

Amortization is charged on a straight-line basis over the estimated remaining useful lives of the individual assets. Amortization commences from the time an asset is put into operation. The range of the estimated useful lives is as follows:

Office equipment	5 years
Office furniture	8 1/3 years
Signs and displays	5 years

Intangible Assets

f) Intangible Assets

Intangible assets are made up of licences and rights (i.e. AAMS Licences) and are amortized over a useful life of 10 years. We evaluate intangible assets for impairment on an annual basis, and do so during the last month of each year using balances as of the end of December and at an interim date if indications of impairment exist. Intangible asset impairment is determined by comparing the fair value of the asset to its carrying amount with an impairment being recognized only where the fair value is less than carrying value.

Goodwill

g) Goodwill

We evaluate goodwill for impairment on an annual basis, and do so during the last month of each year using balances as of the end of December and at an interim date if indications of impairment exist. Goodwill impairment is determined by comparing the fair value of a reporting unit to its carrying amount in a two-step process with an impairment being recognized only where the fair value is less than carrying value. We define a reporting unit at the individual property level.

When determining fair value in step one, we utilize internally developed discounted future cash flow models, third party appraisals and, if appropriate, current estimated net sales proceeds from pending offers. Under the discounted cash flow approach we utilize various assumptions, including projections of revenues based on assumed long-term growth rates, estimated costs and appropriate discount rates based on the weighted-average cost of capital. The principal factors used in the discounted cash flow analysis requiring judgment are the projected future operating cash flow, the weighted-average cost of capital and the terminal value growth rate assumptions. The weighted-average cost of capital takes into account the relative weights of each component of our capital structure (equity and long-term debt) and is determined at the reporting unit level. Our estimates of long-term growth and costs are based on historical data, various internal estimates and a variety of external sources, and are developed as part of our routine, long-term planning process. We then compare the estimated fair value to our carrying value.

If the carrying value is in excess of the fair value, we must determine our implied fair value of goodwill to measure if any impairment charge is necessary. The determination of our implied fair value of goodwill requires the allocation of the reporting unit's estimated fair value to the individual assets and liabilities of the reporting unit as if we had completed a business combination.

We perform the allocation based on our knowledge of the market in which we operate, and our overall knowledge of the gaming industry.

Long-Lived Assets

h) Long-Lived Assets

We evaluate the carrying value of our long-lived assets for impairment by comparing the expected undiscounted future cash flows of the assets to the net book value of the assets when events or circumstances indicate that the carrying amount of a long-lived asset may not be recoverable. If the expected undiscounted future cash flows are less than the net book value of the assets, the excess of the net book value over the estimated fair value will be charged to earnings.

Fair value is based upon discounted cash flows of the assets at a rate deemed reasonable for the type of asset and prevailing market conditions, appraisals, and, if appropriate, current estimated net sales proceeds from pending offers.

We evaluate the carrying value of our long-lived assets based on our plans, at the time, for such assets and such qualitative factors as future development in the surrounding area and status of expected local competition. If impairment is indicated, the asset is written down to its estimated fair value. There were no such impairments for the periods ended September 30, 2014 and December 31, 2013.

Fair Value of Financial Instruments

i) 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, accounts receivables, and sundry assets, accounts payable and accrued charges, gaming account balance, 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 warrant liability issued in connection with the debentures, classified as a level 3 liability, are the only financial liability measured at fair value on a recurring basis.

Investment in equity securities and available-for-sale securities

j) Investment in equity securities and available-for-sale securities

The Company accounts for non-marketable investments using the equity method of accounting if the investment gives us the ability to exercise significant influence over, but not control of, an investee. Significant influence generally exists if the Company has an ownership interest representing between 20% and 50% of the voting stock of the investee. Under the equity method of accounting, investments are stated at initial cost and are adjusted for subsequent additional investments and our proportionate share of earnings or losses and distributions. The Company records its share of the investee's earnings or losses in earnings (losses) from unconsolidated entities, net of income taxes in the accompanying consolidated statements of operations. The Company evaluates its equity method investment for impairment when events or changes in circumstances indicate, in management's judgment, that the carrying value of such investment may have experienced other than temporary decline in value. When evidence of loss in value has occurred, management compares the estimated fair value of the investment to the carrying value of the investment to determine whether an impairment has occurred. If the estimated fair value is less than the carrying value and management considers the decline in value to be other than temporary value, the excess of the carrying value over the estimated fair value is recognized in the financial statements as an impairment.

The Company accounts for non-marketable investment using the cost method of accounting if the Company has an ownership interest below 20% and does not have the ability to exercise significant influence over an investee.

On September 30, 2014 the Company held $42,302 in shares of Banca Veneto SCpA. Banca Veneto is a private mutual enterprise organized under Italian banking laws of which its shares do not have an active market. We carry the value of the shares at cost.

Leasing

l) Leasing

All lease agreements of the Company as lessees are accounted for as operating
leases.

Advances from stockholders

m) Advances from stockholders

Advances from stockholders to the Group are all non-interest bearing. Italian law provides that the advances from stockholders to a corporation ("Srl") are not preferred and their repayment is subordinated to other categories of debt. As a result all advances from stockholders are classified as current liabilities.

Revenue Recognition

n) Revenue Recognition

Revenues from Sports Betting; Casino, Cash and Skill Games; Slots, Lotteries, Bingo and Horse Race wagers represent the gross pay-ins from customers less gaming taxes and payouts to customers in addition to commissions paid to us for scratch tickets and other lottery games. Revenues are recorded when cash is received net of payouts and AAMS taxes from wagers by customers.

Income Taxes

o) 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.

As of September 30, 2014 and December 31, 2013, the earnings of the Company have yielded cumulative losses. The Company has elected to include interest and penalties related to uncertain tax positions, if determined, as a component of income tax expense. To date, no penalties or interest has been accrued.

In Italy, tax years beginning 2009 forward are open and subject to examination. The Company is not currently under examination and it has not been notified of a pending examination.

Promotion, Marketing, and Advertising Costs

p) Promotion, Marketing, and Advertising Costs

The costs of promotion, marketing, and advertising are charged to expense as incurred.

Earnings Per Share

q) 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.

Comprehensive Income (Loss)

r) Comprehensive Income (Loss)

Comprehensive income (loss) is defined as the change in equity of a business enterprise during a period from transactions and other events and circumstances from non-owner sources, including foreign currency translation adjustments andunrealized gains and losses on marketable securities.

The Company adopted FASB ASC 220-10-45, "Reporting Comprehensive Income". ASC 220-10-45 establishes standards for reporting and presentation of comprehensive income and its components in a full set of financial statements. Comprehensive income is presented in the statements of operations, and consists of net income and unrealized gains (losses) on available for sale marketable securities; foreign currency translation adjustments and changes in market value of future contracts that qualify as a hedge; and negative equity adjustments.

Recent Accounting Pronouncements

s) Recent Accounting Pronouncements

In April 2014, the FASB issued amendments to ASC Topic 205 "Presentation of Financial Statements" and ASC Topic 360 "Property, Plant and Equipment". The amendments change the current requirements for reporting discontinued operations in Subtopic 205-20. It requires an entity to present, for each comparative period, the assets and liabilities of a disposal group that includes a discontinued operation separately in the asset and liability section, respectively, of the statement of financial position. This topic is effective for public entities for reporting periods beginning after December 15, 2014. An entity should not apply the amendments to a component classified as held for sale before the effective date even if the component of an entity is disposed of after the effective date. Early adoption is permitted, but only for disposals (or classifications as held for sale) that have not been reported in financial statements previously issued. The Company does not believe the adoption of the amendments to ASC 205 and ASC 360 will have a material effect on its consolidated financial statements.

The Company does not believe that any other recently issued, but not yet effective accounting standards, when adopted, will have a material effect on the accompanying financial statements.

Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

Property, plant and equipment useful life

Office equipment	5 years
Office furniture	8 1/3 years
Signs and displays	5 years

Multigioco Srl Acquisition (Tables)

9 Months Ended

Sep. 30, 2014

Business Combinations [Abstract]

Purchase price of Multigioco Srl [Member]

Purchase price of Multigioco Srl				$	2,000,000

Less: Identifiable assets
Current assets	$	441,048
Property, Plant and Equipment		22,779
Intangible assets		348,261
Investments		472,376

Total Assets	$	1,284,464

Liabilities		1,554,743

Net Assets Acquired	$	(270,279	)
Goodwill				$	2,270,279

Proforma financial information

	For the nine months ended
	September 30,			September 30,
	2014			2013

Revenue	$	3,480,384		$	3,339,626
Costs and expenses		(3,698,528	)		(3,310,548	)
Other income (expenses)		(24,338	)		9,174
Income tax		(8,923	)		(2,558	)
Net income (loss)	$	(251,405	)	$	35,694

Restricted Cash (Tables)

9 Months Ended

Sep. 30, 2014

Cash and Cash Equivalents [Abstract]

Restricted Cash

	September 30,		December 31,
	2014		2013
Deposits:
Certificate IT0004716202	$	253,704	$	—
Certificate IT0004699994		152,222		—
Total Deposits	$	405,926	$	—

Bank loan (Tables)

9 Months Ended

Sep. 30, 2014

Banking and Thrift [Abstract]

Bank Loan

Due in 2014	$	43,257
Due in 2015		58,938
Total Short term portion of debt	$	102,195

Advances from Stockholders (Tables)

9 Months Ended

Sep. 30, 2014

Related party

	September 30,		December 31,
	2014		2013

Braydon Capital Corp.	$	31,314	$	31,314
Gold Street Capital		470,963		134,657
Doriana Gianfelici		50,078		-
Total advances from related parties:	$	552,355	$	165,971

Gaming Revenues (Tables)

9 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

Gaming Revenue

	September 30,
	2014		%
Total Turnover	$	9,491,209		100.00	%
Less: Winnings/payouts		8,711,427		91.78	%
Gross Gaming Revenues	$	779,782		8.22	%

Less: AAMS Gaming Taxes		117,926		1.24	%
Net Gaming Revenues	$	661,856		6.97	%

Income Taxes (Tables)

9 Months Ended

Sep. 30, 2014

Income Taxes Tables

Reconciliation of income tax expense

	For the nine months ended September 30,
	2014			2013

U.S. statutory rate of 35%	$	(1,811,719	)	$	(1,784,000	)
Tax rate difference between U.S and Italy	$	(17,331	)		—
Change in valuation allowance		1,834,657			1,784,000
Income tax expense	$	5,607		$	—

Debentures and Debenture Warrants (Tables)

9 Months Ended

Sep. 30, 2014

Notes to Financial Statements

Warrants

			Weighted Average
	Warrant		Exercise Price		Aggregate
	Shares		Per Common Share		Intrinsic Value

Outstanding at January 1, 2014		—	$	—	$	—
Issued during the period		7,000	$	1.00
Exercised during the period		—		—
Expired during the period		—		—
Outstanding at September 30, 2014		7,000	$	1.00	$	—
Exercisable at September 30, 2014		7,000	$	1.00	$	—

- Definition

Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.

+ References+ Details

Nature of Business and Operations (Details) (Multigioco [Member])	0 Months Ended
	Oct. 31, 2014 USD ($)	Oct. 31, 2014 EUR (€)	Aug. 15, 2014
Ownership			100.00%
Issuance of restricted stock for acquisition			2,000,000
Repurchase price	$ 1.00
Repurchase of shares	$ 672,000
Repurchase of shares		€ 490,000
Shops	850	850

- Definition

Amount to be paid per share that is classified as temporary equity by entity upon redemption. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

+ References+ Details

Going Concern (Details) (USD $)	Sep. 30, 2014
Going Concern Details
Working capital deficit	$ 1,258,767EMGL_WorkingCapitalDeficit

Summary of Significant Accounting Policies - Property, plant and equipment useful life (Details)	9 Months Ended
	Sep. 30, 2014
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful Life	5 years
Office Furniture [Member]
Property, Plant and Equipment [Line Items]
Useful Life	8 years 4 months
Signs and Displays [Member]
Property, Plant and Equipment [Line Items]
Useful Life	5 years

Summary of Significant Accounting Policies (Details Narrative) (USD $)

Sep. 30, 2014

Restricted cash

$ 405,926

Investment in Non-consolidated Entity

$ 42,302

^[1]

[1]	Significant influence generally exists if the Company has an ownership interest representing between 20% and 50% of the voting stock of the investee. The Company has an ownership interest below 20%

Multigioco Srl Acquisition - Purchase price of Multigioco Srl (Details) (USD $)	9 Months Ended
	Sep. 30, 2014
Business Combinations [Abstract]
Purchase price of Multigioco Srl	$ 2,000,000
Less: Identifiable assets
Current assets	441,048
Property, Plant and Equipment	22,779
Intangible assets	348,261
Investments	472,376
Total Assets	1,284,464
Liabilities	1,554,743
Net Assets Acquired	(270,279)
Goodwill	$ 2,270,279us-gaap_Goodwill

Multigioco Srl Acquisition - Proforma financial information (Details) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Business Combinations [Abstract]
Revenue	$ 3,480,384	$ 3,339,626
Costs and expenses	(3,698,528)	(3,310,548)
Other income (expenses)	(24,338)	9,174
Income tax	(8,923)	(2,558)
Net income (loss)	$ (251,405)	$ 35,694

Restricted Cash - Restricted Cash (Details) (USD $)	Sep. 30, 2014
Cash and Cash Equivalents [Line Items]
Restricted cash	$ 405,926us-gaap_RestrictedCashAndInvestments
Certificate IT0004716202 [Member]
Cash and Cash Equivalents [Line Items]
Restricted cash	253,704
Certificate IT0004699994 [Member]
Cash and Cash Equivalents [Line Items]
Restricted cash	$ 152,222

Line of credit - bank (Details Narrative)	9 Months Ended
Line of credit - bank (Details Narrative)	Sep. 30, 2014 EUR (€)	Sep. 30, 2014 USD ($)
Notes to Financial Statements
Line of credit		$ 414,000us-gaap_LineOfCredit
Line of credit	€ 300,000us-gaap_LineOfCreditAssumed1
Rate of interest - per annum		5.00%

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References+ Details

Bank loan - Bank Loan (Details) (USD $)	Sep. 30, 2014
Banking and Thrift [Abstract]
Due in 2014	$ 43,257
Due in 2015	58,938
Bank Loan	$ 102,195us-gaap_LoansPayableToBankCurrent

Bank loan (Details Narrative) (USD $)	9 Months Ended
Bank loan (Details Narrative) (USD $)	Sep. 30, 2014
Banking and Thrift [Abstract]
Loan Amount	$ 634,260
Monthly payments	49
Interest rate on loan	5.041%
Bank Loan	$ 102,195us-gaap_LoansPayableToBankCurrent

Advances from Stockholders - Related party (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Advances from stockholders	$ 552,355us-gaap_DueToRelatedPartiesCurrent	$ 165,971us-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	470,963	134,657
Doriana Gianfelici [Member]
Related Party Transaction [Line Items]
Advances from stockholders	$ 50,078

Advances from Stockholders (Details Narrative)	9 Months Ended
Advances from Stockholders (Details Narrative)	Sep. 30, 2014
Related Party Transactions [Abstract]
Interest rate	5.00%us-gaap_RelatedPartyTransactionRate

Gaming Revenues - Gaming Revenue (Details) (USD $)	9 Months Ended
Gaming Revenues - Gaming Revenue (Details) (USD $)	Sep. 30, 2014
Gaming Revenues
Total Turnover	$ 9,491,209us-gaap_CasinoRevenue
Less: Winnings/payouts	8,711,427us-gaap_CasinoExpenses
Gross Gaming Revenues	779,782us-gaap_SalesRevenueGoodsGross
Gaming Taxes	117,926us-gaap_OtherTaxExpenseBenefit
Net Gaming Revenues	$ 661,856us-gaap_SalesRevenueGoodsNet
Gaming Percentage
Total Turnover	100.00%EMGL_GamingTotalTurnover
Less: Winnings/payouts	91.78%EMGL_GamingWinningPayoffs
Gross Gaming Revenues	8.22%EMGL_GrossGamingRevenue
Gaming Taxes	1.24%EMGL_GamingTaxes
Net Gaming Revenues	6.97%EMGL_NetGamingRevenue

Income Taxes (Details Narrative) (USD $)	Sep. 30, 2014
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 5,000,000us-gaap_OperatingLossCarryforwards

Income Taxes (Details) (USD $)	3 Months Ended	9 Months Ended
Income Taxes (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2013
Income Tax Disclosure [Abstract]
U.S. statutory rate of 35%		$ (1,811,719)	$ (1,784,000)
Tax rate difference between U.S and Italy		(17,331)
Change in valuation allowance		1,834,657	1,784,000
Income tax expense	$ 5,607us-gaap_IncomeTaxExpenseBenefit	$ 5,607us-gaap_IncomeTaxExpenseBenefit

Debentures and Debenture Warrants (Details Narrative) (USD $)	0 Months Ended	9 Months Ended
	Jul. 09, 2014	Sep. 30, 2014
Notes to Financial Statements
Proceeds from debentures		$ 70,000
Number of debentures		14 debentures issued
Interest rate		24.00%
Warrants		500
Warrant price		$ 1.00
Repurchase debentures	70,000
Accrued interest	4,741	3,820
Unamortized discount		5,408
Debenture, net of discount		$ 64,592us-gaap_ConvertibleDebtCurrent

Debentures and Debenture Warrants (Details Narrative 2) (USD $)	9 Months Ended
	Sep. 30, 2014
Warrants and Rights Note Disclosure [Abstract]
Warrant price	$ 1.00
Common stock price per warrant	$ 1.00
Warrant volatility	688.00%
Term	2 years
Dividend yield	0.00%
Interest rate	0.91%
Risk of forfeiture	0.00%us-gaap_FairValueInputsEntityCreditRisk
Weighted average remaining contractual life for warrants	1 year 7 months 4 days

Debentures and Debenture Warrants - Warrants (Details) (USD $)	9 Months Ended
	Sep. 30, 2014
Warrantv Shares
Outstanding at January 1, 2014
Issued during the period	$ 7,000
Outstanding and exercisable at September 30, 2014	7,000
Weighted Average Exercise Price Per Common Share
Issued during the period	$ 1.00EMGL_WarrantsPriceIssuedDuringPeriod
Outstanding and exercisable at September 30, 2014	$ 1.00

Deposits on Acquisitions (Details Narrative) (EUR €)	9 Months Ended
Deposits on Acquisitions (Details Narrative) (EUR €)	Sep. 30, 2014
Notes to Financial Statements
Purchase price deposits	€ 650,000

Shareholders Equity (Details Narrative) (USD $)	9 Months Ended
Shareholders Equity (Details Narrative) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Equity [Abstract]
Common stock for acquistion, shares	2,000,000
Strike price	$ 1.00
Common stock, issued	20,675,800us-gaap_CommonStockSharesIssued	18,675,800us-gaap_CommonStockSharesIssued