XBRL Rendering Preview
Document and Entity Information
 3 Months Ended
Mar. 31, 2015
May 20, 2015
Document And Entity Information    
Entity Registrant Name EMPIRE GLOBAL CORP.  
Entity Central Index Key 0001080319  
Document Type 10-Q  
Document Period End Date Mar. 31, 2015  
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   23,264,800dei_EntityCommonStockSharesOutstanding
Document Fiscal Period Focus Q1  
Document Fiscal Year Focus 2015  
Balance Sheets (USD $)
Mar. 31, 2015
Dec. 31, 2014
Current Assets    
Cash and cash equivalents $ 171,923us-gaap_CashAndCashEquivalentsAtCarryingValue $ 422,276us-gaap_CashAndCashEquivalentsAtCarryingValue
Deposits on acquisitions    62,698us-gaap_DepositsAssetsCurrent
Gaming accounts receivable 369,967us-gaap_AccountsReceivableNet 371,644us-gaap_AccountsReceivableNet
Prepaid expenses 239,227us-gaap_PrepaidExpenseCurrent 393,224us-gaap_PrepaidExpenseCurrent
Due from affiliates   256,251us-gaap_DueFromRelatedPartiesCurrent
Investment in corporate bonds 346,560us-gaap_AvailableForSaleSecuritiesCurrent 389,536us-gaap_AvailableForSaleSecuritiesCurrent
Other current assets 107,577us-gaap_OtherAssetsCurrent 16,676us-gaap_OtherAssetsCurrent
Total current assets 1,235,254us-gaap_AssetsCurrent 1,912,305us-gaap_AssetsCurrent
Property, plant and equipment 77,634us-gaap_PropertyPlantAndEquipmentNet 17,995us-gaap_PropertyPlantAndEquipmentNet
Intangible assets 2,418,714us-gaap_IntangibleAssetsNetExcludingGoodwill 1,982,437us-gaap_IntangibleAssetsNetExcludingGoodwill
Goodwill 260,318us-gaap_Goodwill 179,239us-gaap_Goodwill
Investment in non-consolidated entities 36,115us-gaap_Investments 40,594us-gaap_Investments
Total Noncurrent Assets 2,792,781us-gaap_AssetsNoncurrent 2,220,265us-gaap_AssetsNoncurrent
Total Assets 4,028,035us-gaap_Assets 4,132,570us-gaap_Assets
Current Liabilities    
Line of credit - bank 232,462us-gaap_LinesOfCreditCurrent 194,139us-gaap_LinesOfCreditCurrent
Accounts payable and accrued liabilities 411,458us-gaap_AccruedLiabilitiesCurrent 377,561us-gaap_AccruedLiabilitiesCurrent
Gaming account balances 305,282EMGL_GamingAccountBalances 352,605EMGL_GamingAccountBalances
Taxes payable 143,631us-gaap_AccruedIncomeTaxesCurrent 121,531us-gaap_AccruedIncomeTaxesCurrent
Bank Loan Payable 12,587us-gaap_LoansPayableToBankCurrent 56,286us-gaap_LoansPayableToBankCurrent
Advances from stockholders 98,434us-gaap_DueToRelatedPartiesCurrent 65,717us-gaap_DueToRelatedPartiesCurrent
Liability in connection with acquisition 445,242us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent  
Debenture, net of discount 143,540us-gaap_ConvertibleDebtCurrent 141,346us-gaap_ConvertibleDebtCurrent
Derivative liability 19,790us-gaap_DerivativeLiabilitiesCurrent 15,397us-gaap_DerivativeLiabilitiesCurrent
Promissory note payable 268,365us-gaap_NotesPayableCurrent 436,796us-gaap_NotesPayableCurrent
Other current liabilities 6,532us-gaap_OtherLiabilitiesCurrent 22,898us-gaap_OtherLiabilitiesCurrent
Total Current Liabilities 2,087,323us-gaap_LiabilitiesCurrent 1,784,276us-gaap_LiabilitiesCurrent
Long term liabilities 47,075us-gaap_LongTermDebt 52,912us-gaap_LongTermDebt
Total Liabilities 2,134,398us-gaap_Liabilities 1,837,188us-gaap_Liabilities
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; 223,264,800 issued and outstanding 2,327us-gaap_CommonStockValue 2,327us-gaap_CommonStockValue
Additional paid-in capital 9,526,340us-gaap_AdditionalPaidInCapital 9,525,357us-gaap_AdditionalPaidInCapital
Accumulated other comprehensive income (loss) (63,557)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax 39,880us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax
Accumulated Deficit (7,571,473)us-gaap_RetainedEarningsAccumulatedDeficit (7,272,182)us-gaap_RetainedEarningsAccumulatedDeficit
Total Stockholders' Equity 1,893,637us-gaap_StockholdersEquity 2,295,382us-gaap_StockholdersEquity
Total Liabilities and Stockholder' Deficiency $ 4,028,035us-gaap_LiabilitiesAndStockholdersEquity $ 4,132,570us-gaap_LiabilitiesAndStockholdersEquity
Balance Sheets (Parenthetical) (USD $)
Mar. 31, 2015
Dec. 31, 2014
STOCKHOLDERS' EQUITY    
Preferred stock - par value $ 0.0001us-gaap_PreferredStockParOrStatedValuePerShare $ 0.0001us-gaap_PreferredStockParOrStatedValuePerShare
Preferred stock - authorized 20,000,000us-gaap_PreferredStockSharesAuthorized 20,000,000us-gaap_PreferredStockSharesAuthorized
Preferred stock - issued      
Capital stock - par value $ 0.0001us-gaap_CommonStockParOrStatedValuePerShare $ 0.0001us-gaap_CommonStockParOrStatedValuePerShare
Capital stock - authorized 80,000,000us-gaap_CommonStockSharesAuthorized 80,000,000us-gaap_CommonStockSharesAuthorized
Capital stock - issued 23,264,800us-gaap_CommonStockSharesIssued 23,264,800us-gaap_CommonStockSharesIssued
Capital stock - outstanding 23,264,800us-gaap_CommonStockSharesOutstanding 23,264,800us-gaap_CommonStockSharesOutstanding
Statements of Operations (USD $)
 3 Months Ended
Mar. 31, 2015
Mar. 31, 2014
Income Statement [Abstract]    
Revenue $ 1,227,131us-gaap_Revenues  
Costs and Expenses    
Direct selling expenses 896,971us-gaap_SellingExpense   
General and administrative expenses 577,302us-gaap_GeneralAndAdministrativeExpense 41,263us-gaap_GeneralAndAdministrativeExpense
Total Costs and Expenses 1,474,273us-gaap_CostsAndExpenses 41,263us-gaap_CostsAndExpenses
Loss from operation (247,142)us-gaap_OperatingIncomeLoss (41,263)us-gaap_OperatingIncomeLoss
Other Expenses (Income)    
Interest Income (17,523)us-gaap_InterestIncomeOperating  
Changes in fair value of derivative liabilities 4,393us-gaap_GainLossOnSaleOfDerivatives  
Imputed interest on related party advances 983us-gaap_InterestExpenseRelatedParty 2,640us-gaap_InterestExpenseRelatedParty
Interest expense 23,344us-gaap_InterestExpense  
Allowance for deposit on acquisition 40,952us-gaap_BusinessCombinationAcquisitionRelatedCosts  
Total Other Expenses 52,149us-gaap_OtherExpenses 2,640us-gaap_OtherExpenses
Net (loss) before income tax (299,291)us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic (43,903)us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic
Income tax     
Net loss (299,291)us-gaap_NetIncomeLoss (43,903)us-gaap_NetIncomeLoss
Other Comprehensive Income    
Foreign currency translation adjustment (63,557)us-gaap_ForeignCurrencyTransactionGainLossBeforeTax  
Comprehensive loss $ (362,848)us-gaap_ComprehensiveIncomeNetOfTax $ (43,903)us-gaap_ComprehensiveIncomeNetOfTax
Basic and fully diluted loss per share    
Basic and fully diluted loss from operation $ (0.02)us-gaap_EarningsPerShareBasicAndDiluted $ 0.00us-gaap_EarningsPerShareBasicAndDiluted
Weighted average number of common shares outstanding Basic and diluted 21,225,427us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted 18,675,800us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted
Statements of Cash Flows (USD $)
 3 Months Ended
Mar. 31, 2015
Mar. 31, 2014
Cash Flows from Operating Activities    
Net loss $ (299,291)us-gaap_NetIncomeLoss $ (43,903)us-gaap_NetIncomeLoss
Adjustments to reconcile net loss to net cash provided by (used in) operating activities    
Depreciation and amortization 96,076us-gaap_DepreciationDepletionAndAmortization  
Amortization of deferred costs 2,589us-gaap_OtherAmortizationOfDeferredCharges  
Non-cash interest (debenture discount) 2,194us-gaap_PaidInKindInterest  
Imputed interest 983us-gaap_InterestExpenseRelatedParty 2,640us-gaap_InterestExpenseRelatedParty
Changes in fair value of derivative liabilities 4,393us-gaap_GainLossOnSaleOfDerivatives  
Impairment of assets 40,952us-gaap_AssetImpairmentCharges  
Non-cash expenses paid in stock 125,030us-gaap_OtherNoncashExpense  
Changes in operating assets and liabilities    
Prepaid expenses 147,748us-gaap_IncreaseDecreaseInPrepaidExpense  
Accounts payable and accrued liabilities 58,741us-gaap_IncreaseDecreaseInAccruedLiabilities (5,345)us-gaap_IncreaseDecreaseInAccruedLiabilities
Gaming accounts receivable (39,325)us-gaap_IncreaseDecreaseInAccountsAndOtherReceivables  
Gaming account liabilities (8,422)EMGL_IncreaseDecreaseGamingAccountBalances  
Taxes payable 34,734us-gaap_IncreaseDecreaseInIncomeTaxesPayableNetOfIncomeTaxesReceivable  
Other current assets (90,759)us-gaap_IncreaseDecreaseInOtherCurrentAssets  
Other current liabilities (13,840)us-gaap_IncreaseDecreaseInOtherCurrentLiabilities  
Deposits   (50,000)us-gaap_IncreaseDecreaseInDeposits
Net cash provided by (used in) operating activities 61,803us-gaap_NetCashProvidedByUsedInOperatingActivities (96,608)us-gaap_NetCashProvidedByUsedInOperatingActivities
Cash Flows from Investing Activities    
Acquisition of property, plant and equipment (1,704)us-gaap_PaymentsToAcquirePropertyPlantAndEquipment  
Cash acquired from acquisition 15,772us-gaap_CashAcquiredFromAcquisition  
Deposit on acquisitions 55,781us-gaap_IncreaseDecreaseInDepositsOutstanding  
Cash for acquisition (63,308)us-gaap_PaymentsForPreviousAcquisition  
Net cash provided by investing activities 6,541us-gaap_NetCashProvidedByUsedInInvestingActivities  
Cash Flows from Financing Activities    
Repayment bank credit line 59,741us-gaap_RepaymentsOfLinesOfCredit  
Repayment to bank loan (37,489)us-gaap_PaymentsForFederalHomeLoanBankAdvances  
Proceeds from promissory notes (168,430)us-gaap_ProceedsFromNotesPayable  
Advances from stockholders, net of repayment   96,608us-gaap_ProceedsFromRelatedPartyDebt
Net cash provided by (used in) financing activities (146,178)us-gaap_NetCashProvidedByUsedInFinancingActivities 96,608us-gaap_NetCashProvidedByUsedInFinancingActivities
Effect of change in exchange rate (172,519)us-gaap_UnrealizedGainLossOnForeignCurrencyDerivativesNetBeforeTax  
Net decrease in cash (250,353)us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease  
Cash - beginning of period 422,276us-gaap_CashAndCashEquivalentsAtCarryingValue  
Cash - end of period 171,923us-gaap_CashAndCashEquivalentsAtCarryingValue  
Supplemental disclosure of cash flow information:    
Cash paid during the year for: Interest $ 396us-gaap_InterestPaid  
Nature of Business and Operations
 3 Months Ended
Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Nature of Business and Operations

1. Nature of Business

Business

Empire Global Corp. ("Empire" or "the Company") was incorporated in the state of Delaware on August 26, 1998 as Pender International Inc. On September 30, 2005 changed its name to Empire Global Corp. and maintains its principal executive offices headquartered in Toronto, Canada.

The Company, through its wholly owned subsidiary, Multigioco Srl ("Multigioco") provides online gaming services mainly consisting of online and offline wagering as well as online web based betting shops situated throughout Italy.

Acquisition

On August 15, 2014 the Company acquired 100% of the outstanding common shares of Multigioco, an Italian corporation, in exchange for 2,000,000 restricted shares of Empire's common stock. As a result of the acquisition, Multigioco became a wholly owned subsidiary of Empire. For accounting purposes, the purchase was accounted for using the acquisition method of accounting.


Multigioco was formed on November 4, 2010 by the founder of New Gioco Srl, ("New Gioco") Beniamino Gianfelici and Doriana Gianfelici, the father-in-law and spouse respectively of our President Alessandro Marcelli, with New Gioco holding a 66% interest and Doriana Gianfelici holding a 34% interest respectively, in Multigioco.

On January 1, 2015 the Company acquired 100% of the outstanding common shares of Rifa Srl, ("Rifa") an Italian corporation making Rifa a wholly owned subsidiary. Rifa was an inactive gaming company with a Monti license and one (1) inactive Agency Concession right. Also on January 1, 2015, the Company acquired gaming assets from New Gioco which included a Bersani license and 3 Corner Concession rights as well as 1 Agency Concession right. Therefore, the Company now provides online gaming and wagering to its customers in 850 online web shops as well as 1 Agency and 3 Corner locations throughout Italy.

The financial statements of Multigioco and Rifa were included in the consolidated financial statements starting from the date of acquisition, August 15, 2014 and January 1, 2015 respectively. (See Note 4 and 5)
Going Concern
 3 Months Ended
Mar. 31, 2015
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 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 among others, 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 that our cash flow from operations will improve. Nevertheless, the Company expects 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
 3 Months Ended
Mar. 31, 2015
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies

3. Summary of Significant Accounting Policies


a) Basis of presentation


The accompanying consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America ("US GAAP"). The consolidated financial statements include the financial statements of the Company and its wholly owned subsidiaries. All significant inter-company transactions and balances among the Company and its subsidiaries are eliminated upon consolidation.


c) Use of estimates


The preparation of the financial statements in conformity with Generally Accepted Accounting Principles ("GAAP") requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. These estimates and assumptions include valuing equity securities issued in share based payment arrangements, determining the fair value of our common stock, the collectability of receivables and advances and deferred taxes and related valuation allowances. Certain of our estimates, including evaluating the collectability of receivables and advances, could be affected by external conditions, including those unique to our industry, and general economic conditions. It is possible that these external factors could have an effect on our estimates that could cause actual results to differ from our estimates. We re-evaluate all of our accounting estimates at least quarterly based on these conditions and record adjustments when necessary.


d) 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 has no cash equivalents as of March 31, 2015 and December 31, 2014.

The Company primarily places its cash with high-credit quality financial institutions, one of which is located in the United States which is insured by the Federal Deposit Insurance Corporation for up to $250,000 and another which is located in Italy and is insured by the Italian government.


e) Gaming 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.

Gaming 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 gaming 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 gaming accounts receivable balances as of March 31, 2015. The Company does not require collateral to support customer receivables.

f) 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 betting. Customers can request 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 any one of our locations. Gaming account credit balances are non-interest bearing.

g) 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.

Depreciation 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 

 
h) Intangible Assets

Intangible assets are amortized on a straight-line basis over their remaining useful life and consist of the following:

 

Trademarks / names   14 years 
Websites   5 years 
AAMS GAD license   7 years 
AAMS Bersani license    1.5 years 
AAMS Monti license    1.5 years 
Location contracts   7 years 
Customer relationships   15 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.

i) Goodwill

Goodwill is recognized for the excess of the purchase price over the fair value of tangible and identifiable intangible net assets of businesses acquired. Goodwill is reviewed at least annually for impairment. In our evaluation of goodwill impairment, we perform a qualitative assessment to determine if it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment is not conclusive, we proceed to a two-step process to test goodwill for impairment including comparing the fair value of the reporting unit to its carrying value (including attributable goodwill). Fair value for our reporting units is determined using an income or market approach incorporating market participant considerations and management's assumptions on revenue growth rates, operating margins, discount rates and expected capital expenditures. Fair value determinations may include both internal and third-party valuations. Unless circumstances otherwise dictate, we perform our annual impairment testing in the fourth quarter.

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

j) 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.

k) 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.

l) Investments in non-consolidated entities

Investments in non-consolidated entities are accounted for using the equity method or cost basis depending upon the level of ownership and/or the Company's ability to exercise significant influence over the operating and financial policies of the investee. When the equity method is used, investments are recorded at original cost and adjusted periodically to recognize the Company's proportionate share of the investees' net income or losses after the date of investment. When net losses from an investment are accounted for under the equity method exceed its carrying amount, the investment balance is reduced to zero and additional losses are not provided for. The Company resumes accounting for the investment under the equity method if the entity subsequently reports net income and the Company's share of that net income exceeds the share of net losses not recognized during the period the equity method was suspended. Investments are written down only when there is clear evidence that a decline in value that is other than temporary has occurred.

The Company's investment in 2336414 Ontario Inc. and Banca Veneto were accounted for using the cost method of accounting. The Company monitors its investment for impairment at least annually and make appropriate reductions in the carrying value if it determines that an impairment charge is required based on qualitative and quantitative information.

m) 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 its 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.

n) Leases

Leases are reviewed and classified as capital or operating at their inception in accordance with ASC Topic 840, Accounting for Leases. For leases that contain rent escalations, the Company records monthly rent expense equal to the total amount of the payments due in the reporting period over the lease term. The difference between rent expense recorded and the amount paid is credited or charged to deferred rent account and is included in accrued expenses and other current liabilities.

All lease agreements of the Company as leasees are accounted for as operating leases as of March 31, 2015 and December 31, 2014.

o) Currency translation

Since the Company's subsidiary operates in the Italy, the subsidiary's functional currency is the Euro. In the consolidated financial statements, revenue and expense accounts are translated at the average rates during the period, and assets and liabilities are translated at year-end rates and equity accounts are translated at historical rate. Translation adjustments arising from the use of different exchange rates from period to period are included as a component of stockholders' equity. Gains and losses from foreign currency transactions are recognized in current operations.

p) 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 the game is closed net of payouts and AAMS taxes from wagers by customers.

Multigioco's Net Gaming Revenues (also referred to as NGR) are derived by subtracting total winnings and AAMS taxes from total wagers. Revenue from online casino games is a fixed percentage of payout based on guidelines set out by the AAMS (generally 97%) and programmed by producers of the casino software. Multigioco determines fees based on industry standards for poker and fixed revenue by law with respect to bingo at 30%.

q) 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 thecurrent 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 March 31, 2015 and December 31, 2014, 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.

r) Promotion, Marketing, and Advertising Costs

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

s) 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. As a result of the net loss in the year 2014, the calculation of diluted loss per common share does not include the dilutive effect to outstanding warrants.

t) 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 and unrealized 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.

u) Business Combinations

We allocate the fair value of purchase consideration to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values. The excess of the fair value of purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill.

Such valuations require management to make significant estimates and assumptions, especially with respect to intangible assets. Significant estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from acquired users, acquired technology, and trade names from a market participant perspective, useful lives and discount rates. Management's estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. During the measurement period, which is one year from the acquisition date, we may record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill. Upon the conclusion of the measurement period, any subsequent adjustments are recorded to earnings.

v) Recent Accounting Pronouncements

There are no recently issued accounting standards that are expected to have a material effect on our financial condition, results of operations or cash flows.
Multigioco Srl Acquisition
 3 Months Ended
Mar. 31, 2015
Business Combinations [Abstract]  
Multigioco Srl Acquisition

4. Multigioco Srl Acquisition

On August 15, 2014, the Company completed its acquisition of Multigioco in which it acquired 100% of the outstanding common shares of Multigioco, an Italian corporation. Based on the Share Purchase Agreement ("Agreement"), the Company will pay EUR 1,000,000 (approximately $1,336,600 USD using the exchange rate at the closing date) in consideration for 100% shares of Multigioco at closing. In Lieu of the cash consideration due at closing, the Company issued 2,000,000 restricted shares of Empire's common stock, which was valued at a fair market value of $1.00 per share. As stated in the Agreement, the shareholders of Multigioco have the option to give back those shares in exchange for the cash consideration no later than 90 days from the closing of this Agreement. On October 24, 2014, the Company paid EUR 490,000 (approximately $620,700 USD) to reacquire 49% (or 980,000 shares) of the shares issued to Multigioco shareholders. The cash paid for reacquiring those shares was treated as measurement period purchase price adjustment. The parties have informally agreed to extend the option indefinitely.

The acquisition was accounted for under the acquisition method of accounting. The assets and liabilities of Multigioco are included in the Consolidated Balance Sheet and the results of the Multigioco operations subsequent to the acquisition date are included in the Consolidated Statement of Comprehensive Loss as of March 31, 2015 and December 31, 2014.



The purchase price was allocated to the fair market value of tangible and intangible assets acquired and liabilities assumed as follows:

 

            Useful life 
                
Current assets      $441,049     
Property, Plant and Equipment       22,779     
Identifiable intangible assets               
Trademarks / names:   110,000         14 years 
Websites:   40,000         5 years 
AAMS license:   490,000         7 years 
Location contracts:   1,000,000         7 years 
Customer relationships:   440,000         15 years 
Total identifiable intangible assets        2,080,000      
Liabilities assumed        (1,554,743)     
Total identifiable assets less liabilities       $1,461,461      
Goodwill        179,239      
Total purchase price       $1,640,700      



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

 

   For the year ended
   December 31,  December 31,
   2014  2013
Revenue  $4,682,561   $4,653,520 
Costs and expenses   (5,372,971)   (4,677,080)
Other income (expenses)   (1,558,489)   25,227 
Income tax   (8,609)   (3,440)
Net (loss)   (2,257,508)   (1,773)
Acquisition of Offline (Land-based) Gaming Assets
 3 Months Ended
Mar. 31, 2015
Notes to Financial Statements  
Acquisition of Offline (Land-based) Gaming Assets

5. Acquisition of Offline (Land-based) Gaming Assets

(a) Rifa Srl.

On January 1, 2015 the Company completed the acquisition of Rifa Srl ("Rifa") an inactive legal entity incorporated in Italy. Rifa's only asset is a "Monti license" and 1 inactive Diritti Negozio Sportivo (Agency) Concession right. The acquisition of Rifa enables the Company to operate Agency locations. During the year ended December 31, 2014 Multigioco paid EUR 30,000 (approximately $36,300 USD) towards the purchase price of Rifa. The Company also advanced EUR 21,506 (approximately $26,000 USD) for payments of debts or a total of EUR 51,506 (approximately $62,300 USD) towards the acquisition of Rifa which was classified as deposit on acquisitions at December 31, 2014.

(b) Gaming assets from New Gioco

Also on January 1, 2015, Multigioco purchased offline gaming assets from New Gioco which included a Bersani license along with 3 Diritti Punto Sportivo (Corner) rights to operate under Multigioco and Rifa purchased 1 Agency right at Via Mario Chiri, Roma from New Gioco to operate under Rifa's Monti license. Pursuant to the agreement Rifa assumed the lease on the premises at the Mario Chiri address. The purchase price paid to New Gioco also includes equipment and assets related to each of the Corner and Agency locations but the Company did not purchase the New Gioco Srl. corporate entity, its Monti license or its liabilities.

New Gioco is an Italian gaming company which is 50% owned by Laura Tabacco an Italian citizen and 50% owned by Beniamino Gianfelici who along with his daughter, owned 100% of Multigioco prior to its acquisition by Empire.

The Company agreed to pay New Gioco EUR 650,649 (approximately $787,158 USD) which included EUR 450,000 (approximately $569,700 USD) payable in 9 cash instalments of EUR 50,000 (approximately $63,308 USD) each until paid in full and forgiveness of debt which was comprised of EUR 210,507 (approximately $256,261 USD) which was recorded as due from affiliates at December 31, 2014 less a credit of EUR 9,858 (approximately $12,000 USD) in consideration for a payment made by New Gioco towards the debt.

As of the date of this report, the Company has paid EUR 50,000 (approximately $63,308 USD) towards the cash purchase price of the assets from New Gioco and eliminated the Due from affiliates. For accounting purposes, the purchase was accounted for using the acquisition method of accounting. The operating results of this acquisition for the three months ended March 31, 2015 are included in the Corporation's consolidated results from the date of acquisition.

The total cost of the acquisition has been allocated to the assets acquired and the liabilities assumed based upon their estimated fair values at the date of the acquisition. The Company conducted an internal assessment on the fair value of the tangible and intangible assets acquired. As a result, the Company determined that the total purchase price of the New Gioco assets acquired could be allocated equally to the Corner license and rights and the Agency rights. The initial amounts of the transaction resulted in goodwill (the excess of the purchase price over the fair value of net assets acquired) of EUR 66,608 (approximately $81,079 USD). The estimated purchase price allocation for the acquisition of the offline (land-based) gaming assets is preliminary and subject to revision as valuation work is still being conducted. The following represents the preliminary purchase price allocation:

 

       Useful life
          
Property, Plant and Equipment         
Furniture and fixtures:   42,606       8 1/3 years
Lighting and electrical:   3,652        10 years
Servers, routers, computers, network:   6,087        5 years
Electronics, televisions:   4,261        4 years
Security and surveillance:   6,087        10 years
Total property, plant and equipment       $62,693    
              
Identifiable intangible assets             
Bersani license:   36,519        1.5 years
Monti license:   36,519        1.5 years
Corner concession rights:   57,381        5 years
Agency concession rights:   226,327        5 years
Customer relationships:   346,931        15 years
Total identifiable intangible assets       $703,677    
              
Assets acquired (Rifa)   20,598         
Liabilities assumed  (39,493)        
Net       $(18,895)   
              
Total identifiable assets less net liabilities       $747,475    
              
Goodwill        81,079    
Total purchase price       $828,554    


Pro forma results of operations have not been presented because the effect of this acquisition was not deemed material.
Investment in corporate bond
 3 Months Ended
Mar. 31, 2015
Schedule of Investments [Abstract]  
Investment in corporate bond

6. Investment in corporate bond

The investment in the corporate bond represents bonds issued by the Veneto Banca Societa Cooperativa Per Azioni ("SCpA") an Italian bank bearing interest from 3 - 4.2% and maturing in November 2015.
Line of credit - bank
 3 Months Ended
Mar. 31, 2015
Notes to Financial Statements  
Line of credit - bank

7. Line of credit - bank

The Company obtained a line of credit from Banca Veneto in Italy for maximum amount of EUR 300,000 (approximately $414,000 USD) which was guaranteed by certain shareholders of the Company on December 3, 2013. The line of credit bears a fixed rate of interest at 5% per annum on the outstanding balance and has no minimum payment requirement or maturity date.
Bank loan
 3 Months Ended
Mar. 31, 2015
Banking and Thrift [Abstract]  
Bank loan

8. Bank loan payable

The amount represents a bank loan held with Banca Veneto which was guaranteed by certain shareholders of the Company. The loan amount of $634,260 originated in March 2011 with a 49 month repayment term ending in May 2015. The interest rate on the loan is 5.041% plus Euro Inter Bank Offered Rate ("EURIBOR").

 
Long-term liabilities
 3 Months Ended
Mar. 31, 2015
Debt Disclosure [Abstract]  
Long-term liabilities

9. Long term liabilities

The long term liabilities at March 31, 2015 consist of $47,075 of "TFR" which represents the Italian "Trattamento di Fine Rapporto" which is a severance amount set up by Italian companies to be paid to employees on termination of employment.
Related party transactions and balances
 3 Months Ended
Mar. 31, 2015
Related Party Transactions [Abstract]  
Related party transactions and balances

10. Related party transactions and balances

Related party transactions consist of advances from and repayments to stockholders recorded as advances from stockholders as well as transactions between our subsidiary Multigioco and Rifa as well as Multigioco and New Gioco Srl which we recorded as due from affiliates (See Note 11).

During the three months ended March 31, 2015 and the year ended December 31, 2014 the major stockholder of Empire Global was Gold Street Capital Corp. ("Gold Street"). During the three months ended March 31, 2015 and the year ended December 31, 2014 Gold Street advanced $37,708 and $423,090 to the Company respectively while Doriana Gianfelici advanced $598 during the year ended December 31, 2014 and the Company repaid $4,992 during the three months ended March 31, 2015. The amount due to Doriana Gianfelici at March 31, 2015 was $43,640 which was assumed by the Company as a result of the acquisition of Multigioco.

During the year ended December 31, 2014, the Company repaid $214,825 in cash and issued 325,836 shares and 31,314 shares to Gold Street Capital Corp. and Braydon Capital Corp. respectively for repayment of advances. Those shares were valued at fair market value of $1.00 per share. For the three months ended March 31, 2015 the Company repaid $13,232 to Gold Street Capital Corp.

The Company also issued 42,850 shares of common stock to David Ciavarella a relative of our CEO for accounting services rendered during the year ended December 31, 2014, which was valued at fair market value of $42,850.

On February 13, 2015 the Company obtained a Promissory Note for $150,000 from Braydon Capital Corp. a Company owned by Claudio Ciavarella, the brother of our CEO, which bears interest at a rate of 2% per month on the outstanding balance due in full with the principal amount on the Maturity Date of May 15, 2015 unless extended by mutual consent. As of the date of this filing, the full amount of the Promissory Note remains outstanding. The Company and Braydon Capital Corp. have informally agreed to extend the due date until June 15, 2015 unless further extend by mutual consent.

Advances from stockholders represent non-interest bearing loans that are due on demand. Interest was imputed at 5% per annum. Balances of Advances from stockholders are as follows:

 

   March 31,  December 31,
   2015  2014
       
Gold Street Capital  $54,794   $17,086 
Doriana Gianfelici   43,640    48,631 
Total advances from related parties:  $98,434   $65,717 
Due from affiliates
 3 Months Ended
Mar. 31, 2015
Investments in and Advances to Affiliates, Schedule of Investments [Abstract]  
Due from affiliates

11. Due from affiliates

In addition to the Advances from and payments to stockholders, during the year ended December 31, 2014, Multigioco provided management, office space and utilities, business administration and services as well as customer care call center (the "administrative services") to New Gioco the former shareholder of Multigioco. Multigioco billed New Gioco, a related party, for administrative services which was recorded as due from affiliates and a reduction of the administrative expenses.

On January 1, 2015 the Company acquired the Bersani license and Corner rights as well as 1 Agency right from New Gioco for a purchase price of EUR 650,649 (approximately $787,158 USD) which included a forgiveness of EUR 210,507 (approximately $256,261 USD) debt due for the administrative services.
Investment in non-consolidated entities
 3 Months Ended
Mar. 31, 2015
Investments, All Other Investments [Abstract]  
Investment in non-consolidated entities

12. Investment in non-consolidated entities

Investments in non-consolidated entities consists of the following:

 

2336414 Ontario Inc.  $875,459 
Banca Veneto   36,115 
    911,574 
      
Less impairment   (875,459 )
   $36,115 

 


On December 9, 2014, the Company invested CDN$1,000,000 (approximately $875,459 USD) in a private placement of common shares of 2336414 Ontario Inc. ("2336414") representing 666,664 common shares or 2.3% of 2336414. 2336414 is an Ontario corporation and the parent company of Paymobile Inc. a carrier-class, PCI compliant transaction platform, delivering Visa prepaid card programs for social disbursements, corporate payroll replacement and cheque replacement. The Company is seeking to obtain a supplemental multi-currency payment processing system for our various clients and partners which may offer us unique, competitive, loyalty benefits in our markets.

The Company subscribed for 666,664 Units (CDN$1,000,000) (approximately $875,458 USD), with each Unit being comprised of one (1) common share in the capital of 2336414 and one-quarter (1/4) of one common share purchase warrant, which will require four quarter warrants to acquire one additional common share in the capital of 2336414, for CDN$2.25 within 18 months after the closing of the Offering, or such longer period of time as 2336414 may determine.

The Company paid CDN$1,000,000 (approximately $875,459 USD) in cash, and obtained a promissory note for CDN$500,000 (approximately $436,796 USD) from 2336414's subsidiary, Paymobile Inc, which bears interest at a rate of 1% per month on the outstanding balance. As of the date of this filing, the final payment of CDN$150,000 which was due on February 28, 2015 remains due. The Company and 2336414 Ontario Inc. have informally agreed to extend the due date until June 30, 2015 unless further extend by mutual consent.

Since Paymobile has not produced any meaningful income, the Company has determined that it may not be able to realize its investment in 2336414 and has therefore decided to set up a 100% impairment on the investment made as of March 31, 2015. If the investment in 2336414 is unsuccessful, the Company may lose some or all of its investment in 2336414 Ontario Inc.

On March 31, 2015 the Company held $36,115 in shares of Banca Veneto SCpA. Banca Veneto is a private mutual enterprise organized under Italian banking laws.

We carry the value of the shares of Banca Veneto SCpA and 2336414 Ontario Inc. at cost less impairment. The Company accounts for investment in non-consolidated entities 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. The shares of Banca Veneto and 2336414 Ontario Inc. do not have an active market.
Deposits on Acquisitions
 3 Months Ended
Mar. 31, 2015
Notes to Financial Statements  
Deposits on Acquisitions

13. Deposits on Acquisitions

Deposits on acquisitions includes the following:

 

Acquisition of Streamlogue Holdings Ltd.  $696,929 
Less allowance for doubtful account   (696,929)
   $0 

 
On September 1, 2014 the Company entered into a Share Purchase Agreement (SPA) to acquire Streamlogue Holdings Ltd. ("Streamlogue"), a Maltese licensed gaming company. The purpose of seeking the acquisition of Streamlogue is to expand our gaming products and services outside of the Italian operations of our subsidiary Multigioco. Under the terms of the SPA, the company agreed to pay Euro 600,000 (approximately $759,698 USD) of outstanding debts of Streamlogue plus Euro 350,000 (approximately $443,157 USD) in shares of the company payable on closing of the transaction. The Closing of the transaction is subject to full and satisfactory due diligence which includes an audit of the financial statements of Streamlogue. To date, the due diligence and audit of the financial statements have not been completed.

Streamlogue owns two operating subsidiaries incorporated in Malta which are licensed by the Lottery and Gaming Authority of Malta ("LGA"): Streamlogue Services Ltd, a Business to Business (B2B) company which provides a "Live Online Casino" platform to global online gaming operators situated in authorized countries and Streamlogue Operations Ltd, a Business to Consumer (B2C) company which provides the Live Online Casino gaming platform for direct end user patrons that can establish betting accounts directly with the company.

As of December 31, 2014 the company made advances of $655,976 and $40,953 during the three months ended March 31, 2015 towards the purchase price of Streamlogue. The deposits are credited to the purchase price of EUR 950,000 (approximately $1,202,855 USD).

If the transaction to acquire Streamlogue Holdings Ltd. is unsuccessful, the Company may lose some or all of the deposits credited towards the purpose price.

Since Streamlogue has not produced any meaningful income, the Company determined that it may not be able to realize its deposit in Streamlogue if the transaction is unsuccessful. Therefore, the Company decided to set up a 100% allowance on the advances made as of March 31, 2015.
Revenues
 3 Months Ended
Mar. 31, 2015
Accounting Policies [Abstract]  
Revenues

14. 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 in Italy. The following table sets forth the breakdown of gaming revenues for the three months ended March 31, 2015:

 

   March 31,     March 31,   
   2015  %  2014  %
Turnover            
Turnover web-based  $16,754,945        $22,669,470      
Turnover land-based   634,810         —        
Total Turnover  $17,389,755    100.00%  $22,669,470    100.00%
Winnings/Payouts                    
Winnings web-based   15,452,519         20,900,318      
Winnings land-based   474,699         —        
Total Winnings/payouts   15,927,218    91.59%   20,900,318    92.23%
Gross Gaming Revenues   1,462,537    8.41%   1,769,153    7.80%
                     
Less: AAMS Gaming Taxes   235,406    1.35%   287,850    1.27%
Net Gaming Revenues  $1,227,131    7.06%  $1,481,302    6.53%


Turnover represents the total of bets processed for the period.
Debentures and Debenture Warrants
 3 Months Ended
Mar. 31, 2015
Notes to Financial Statements  
Debentures and Debenture Warrants

15. Debentures and Debenture Warrants

July 2014 Debentures

On July 9, 2014, the Company issued debentures to a group of accredited investors to purchase 14 unsecured Debenture Units for gross proceeds of $70,000. Each Debenture Unit is comprised of (i) a $5,000 debenture bearing interest at a rate of 24% per annum, maturing two (2) 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.

On October 17, 2014, the Company repurchased $70,000 in aggregate principal amount of the July 2014 Debentures plus accrued interest of $4,741.

December 2014 Debentures

On December 17, 2014, the Company issued debentures to a group of accredited investors to purchase 30 unsecured Debenture Units for gross proceeds of $150,000. Each Debenture Unit is comprised of (i) a $5,000 debenture bearing interest at a rate of 24% per annum, maturing one (1) year from the date of issuance and (ii) 500 warrants which may be exercised at $1.50 per warrant to receive one common share prior to December 17, 2016.


The Company recorded a total of $1,381 and $10,159 of accrued interest related Debentures at December 31, 2014 and for the three months ended March 31, 2015 respectively, and the amount is included as a component of accrued expenses. As of March 31, 2015, the amortized discount on the Debenture was $6,386.

The Company paid commissions of $3,500 and $10,500 for the July 2014 and the December 2014 debentures respectively. The commissions related to the December 2014 debentures were amortized over the life of the debenture.

Warrants to Purchase Common Stock

The Company has determined that the warrants issued in connection with the debentures on July 9, 2014 and December 17, 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 $6,267 and $13,523 for the June 2014 and December 2014 warrants respectively, using the following weighted average assumptions:

 

      Common               
Warrant  Exercise  Stock        Dividend  Interest  Forfeiture
Date  Price  Price  Volatility  Term  Yield  Rate  Risk
   per/sh  per/sh               
July 9, 2014  $1.00   $0.895    460%  2 yrs   0%   0.91%   0%
                                  
Dec. 17, 2014  $1.50   $0.897    460%  2 yrs   0%   0.91%   0%


The fair value of the warrants has been recorded as a debt discount which is to be amortized as interest expense over the life of the Debentures.

A summary of warrant transactions during the three months ended March 31, 2015 is as follows:

 

      Weighted Average
   Warrant  Exercise Price
   Shares  Per Common Share
Outstanding at January 1, 2015   —     $—   
Issued   22,000   $1.34 
Exercised   —      —   
Expired   —      —   
Outstanding at March 31, 2015   22,000   $1.34 
Exercisable at March 31, 2015   22,000   $1.34 

 
As of March 31, 2015, the weighted average remaining contractual life for warrants outstanding and exercisable was 1.5 years and 1.75 years for the July 9, 2014 and the December 17, 2014 warrants respectively.
Shareholder's Equity
 3 Months Ended
Mar. 31, 2015
Equity [Abstract]  
Shareholder's Equity

16. Shareholder's Equity

 

(a) On August 15, 2014 the Company issued 2,000,000 shares of common stock for the acquisition of Multigioco. (See Note 4)
     
(b) On October 3, 2014, the Company issued an aggregate of 900,000 restricted shares of our common stock which were valued at fair market value of $1.00 per share as follows:
     
  - 500,000 shares with a total value of $500,000 for legal advisory services to Beard Winter LLP which is being amortized over the service period of one year. As of March 31, 2015 and December 31, 2014, $187,500 and $312,500 respectively, remained unamortized and is included in prepaid expenses.
  - 150,000 shares to David Ciavarella a relative of our CEO with a total value of $150,000 for accounting services related to the acquisition of Multigioco and repayment of advance from shareholders.
  - 250,000 shares for cancellation of $250,000 of debt recorded as advances from a shareholder, Gold Street Capital.
     
(c)

On October 16, 2014, Empire closed a subscription agreement with an accredited non-US investor for a total of 2,699,000 shares of common stock 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 (US$2,669,000).

 
Commitments and Contingencies
 3 Months Ended
Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies

17. Commitments and contingencies

There are no legal actions, lawsuits or disputes related to Company as of the date of the financial statements.
Income Taxes
 3 Months Ended
Mar. 31, 2015
Income Tax Disclosure [Abstract]  
Income Taxes

18. 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 months ended March 31, 2015 and the year ended December 31, 2014.

The Company periodically evaluates whether it is more likely than not that it will generate sufficient taxable income to realize the deferred income tax asset. The ultimate realization of this asset is dependent upon the generation of future taxable income sufficient to offset the related deductions. At the present time, management cannot presently determine when the Company will be able to generate sufficient taxable income to realize the deferred tax asset; accordingly, a valuation allowance has been established to offset the asset.

The Company's Italian subsidiaries are governed by the income tax laws of Italy. The corporate tax rate in Italy is 32.32% (IRES at 27.5% plus IRAP ordinary at 4.82%) on income reported in the statutory financial statements after appropriate tax adjustments.

The reconciliation of income tax expense at the U.S. statutory rate of 35% to the Company's effective income tax as of March 31, 2015 and December 31, 2014 are:

 

   March 31,  December 31,
   2015  2014
U.S. statutory rate of 35%  $(96,871)  $(730,328)
Tax rate difference between U.S and Italy (27.5%)   (5,613)   (42,317)
Change in valuation allowance   102,484    777,736 
Income tax expense  $—     $5,091 


The Company has accumulated a net operating loss carry forward ("NOL") of approximately $7 million as of March 31, 2015. This NOL may be offset against future taxable income through the year 2035. 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 consolidated financial statements for the three months ended March 31, 2015 and the year ended December 31, 2014 because it has been fully offset by a valuation allowance.



NOL's 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.

Under Italian tax law the operating loss carryforwards available for offset against future profits can be used indefinitely. Operating loss carryforwards are only available for offset against national income tax, in the limit of 80% of taxable annual income (this restriction does not apply to the operating loss incurred in the first three years of the Company's activity, which are therefore available for 100% offsetting).

The tax effects of temporary differences that give rise to the Company's net deferred tax asset as of March 31, 2015 and December 31, 2014 are as follows:

 

   March 31,  December 31,
   2015  2014
Net operating loss carryforward   2,641,407    2,563,068 
Less valuation allowance   (2,641,407)   (2,563,068)
Deferred Tax Asset  $—     $—   


The provisions for income taxes as of March 31, 2015 and December 31, 2014 are summarized as follows:

 

   March 31,  December 31,
   2015  2014
Current - foreign  $—      5,091 
Deferred   —      —   
Total  $—      5,091 
Subsequent events
 3 Months Ended
Mar. 31, 2015
Subsequent Events [Abstract]  
Subsequent events

19. 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)
 3 Months Ended
Mar. 31, 2015
Accounting Policies [Abstract]  
Basis of presentation and estimates

a) Basis of presentation

The accompanying consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America ("US GAAP"). The consolidated financial statements include the financial statements of the Company and its wholly owned subsidiaries. All significant inter-company transactions and balances among the Company and its subsidiaries are eliminated upon consolidation.
Use of estimates

c) Use of estimates

The preparation of the financial statements in conformity with Generally Accepted Accounting Principles ("GAAP") requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. These estimates and assumptions include valuing equity securities issued in share based payment arrangements, determining the fair value of our common stock, the collectability of receivables and advances and deferred taxes and related valuation allowances. Certain of our estimates, including evaluating the collectability of receivables and advances, could be affected by external conditions, including those unique to our industry, and general economic conditions. It is possible that these external factors could have an effect on our estimates that could cause actual results to differ from our estimates. We re-evaluate all of our accounting estimates at least quarterly based on these conditions and record adjustments when necessary.
Cash and equivalents

d) 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 has no cash equivalents as of March 31, 2015 and December 31, 2014.

The Company primarily places its cash with high-credit quality financial institutions, one of which is located in the United States which is insured by the Federal Deposit Insurance Corporation for up to $250,000 and another which is located in Italy and is insured by the Italian government.
Gaming accounts receivable & allowance for doubtful accounts

e) Gaming 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.

Gaming 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 gaming 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 gaming accounts receivable balances as of March 31, 2015. The Company does not require collateral to support customer receivables.
Gaming balances

f) 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 betting. Customers can request 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

g) 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.

Depreciation 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

h) Intangible Assets

Intangible assets are amortized on a straight-line basis over their remaining useful life and consist of the following:

 

Trademarks / names   14 years 
Websites   5 years 
AAMS GAD license   7 years 
AAMS Bersani license    1.5 years 
AAMS Monti license    1.5 years 
Location contracts   7 years 
Customer relationships   15 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

i) Goodwill

Goodwill is recognized for the excess of the purchase price over the fair value of tangible and identifiable intangible net assets of businesses acquired. Goodwill is reviewed at least annually for impairment. In our evaluation of goodwill impairment, we perform a qualitative assessment to determine if it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment is not conclusive, we proceed to a two-step process to test goodwill for impairment including comparing the fair value of the reporting unit to its carrying value (including attributable goodwill). Fair value for our reporting units is determined using an income or market approach incorporating market participant considerations and management's assumptions on revenue growth rates, operating margins, discount rates and expected capital expenditures. Fair value determinations may include both internal and third-party valuations. Unless circumstances otherwise dictate, we perform our annual impairment testing in the fourth quarter.


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

j) 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.
Fair Value of Financial Instruments

k) 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.
Investments in non-consolidated entities

l) Investments in non-consolidated entities

Investments in non-consolidated entities are accounted for using the equity method or cost basis depending upon the level of ownership and/or the Company's ability to exercise significant influence over the operating and financial policies of the investee. When the equity method is used, investments are recorded at original cost and adjusted periodically to recognize the Company's proportionate share of the investees' net income or losses after the date of investment. When net losses from an investment are accounted for under the equity method exceed its carrying amount, the investment balance is reduced to zero and additional losses are not provided for. The Company resumes accounting for the investment under the equity method if the entity subsequently reports net income and the Company's share of that net income exceeds the share of net losses not recognized during the period the equity method was suspended. Investments are written down only when there is clear evidence that a decline in value that is other than temporary has occurred.

The Company's investment in 2336414 Ontario Inc. and Banca Veneto were accounted for using the cost method of accounting. The Company monitors its investment for impairment at least annually and make appropriate reductions in the carrying value if it determines that an impairment charge is required based on qualitative and quantitative information.
Derivative Financial Instruments

m) 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 its 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.
Leasing

n) Leases

Leases are reviewed and classified as capital or operating at their inception in accordance with ASC Topic 840, Accounting for Leases. For leases that contain rent escalations, the Company records monthly rent expense equal to the total amount of the payments due in the reporting period over the lease term. The difference between rent expense recorded and the amount paid is credited or charged to deferred rent account and is included in accrued expenses and other current liabilities.

All lease agreements of the Company as leasees are accounted for as operating leases as of March 31, 2015 and December 31, 2014..
Currency translation

o) Currency translation

Since the Company's subsidiary operates in the Italy, the subsidiary's functional currency is the Euro. In the consolidated financial statements, revenue and expense accounts are translated at the average rates during the period, and assets and liabilities are translated at year-end rates and equity accounts are translated at historical rate. Translation adjustments arising from the use of different exchange rates from period to period are included as a component of stockholders' equity. Gains and losses from foreign currency transactions are recognized in current operations.
Revenue Recognition

p) 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 the game is closed net of payouts and AAMS taxes from wagers by customers.


Multigioco's Net Gaming Revenues (also referred to as NGR) are derived by subtracting total winnings and AAMS taxes from total wagers. Revenue from online casino games is a fixed percentage of payout based on guidelines set out by the AAMS (generally 97%) and programmed by producers of the casino software. Multigioco determines fees based on industry standards for poker and fixed revenue by law with respect to bingo at 30%.
Income Taxes

q) 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 March 31, 2015 and December 31, 2014, 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

r) Promotion, Marketing, and Advertising Costs

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

s) 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. As a result of the net loss in the year 2014, the calculation of diluted loss per common share does not include the dilutive effect to outstanding warrants.
Comprehensive Income (Loss)

t) 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 and unrealized 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.
Business combinations

u) Business Combinations

We allocate the fair value of purchase consideration to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values. The excess of the fair value of purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill. Such valuations require management to make significant estimates and assumptions, especially with respect to intangible assets. Significant estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from acquired users, acquired technology, and trade names from a market participant perspective, useful lives and discount rates. Management's estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. During the measurement period, which is one year from the acquisition date, we may record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill. Upon the conclusion of the measurement period, any subsequent adjustments are recorded to earnings.
Recent Accounting Pronouncements

v) Recent Accounting Pronouncements

There are no recently issued accounting standards that are expected to have a material effect on our financial condition, results of operations or cash flows.
Summary of Significant Accounting Policies (Tables)
 3 Months Ended
Mar. 31, 2015
Accounting Policies [Abstract]  
Property, plant and equipment useful life
Office equipment 5 years
Office furniture 8 1/3 years
Signs and displays 5 years
Intangible assets useful life

 

Trademarks / names   14 years 
Websites   5 years 
AAMS GAD license   7 years 
AAMS Bersani license    1.5 years 
AAMS Monti license    1.5 years 
Location contracts   7 years 
Customer relationships   15 years 
Multigioco Srl Acquisition (Tables)
 3 Months Ended
Mar. 31, 2015
Business Combinations [Abstract]  
Purchase price of Multigioco Srl [Member]

 

            Useful life 
                
Current assets      $441,049     
Property, Plant and Equipment       22,779     
Identifiable intangible assets               
Trademarks / names:   110,000         14 years 
Websites:   40,000         5 years 
AAMS license:   490,000         7 years 
Location contracts:   1,000,000         7 years 
Customer relationships:   440,000         15 years 
Total identifiable intangible assets        2,080,000      
Liabilities assumed        (1,554,743)     
Total identifiable assets less liabilities       $1,461,461      
Goodwill        179,239      
Total purchase price       $1,640,700      
Proforma financial information

 

   For the year ended
   December 31,  December 31,
   2014  2013
Revenue  $4,682,561   $4,653,520 
Costs and expenses   (5,372,971)   (4,677,080)
Other income (expenses)   (1,558,489)   25,227 
Income tax   (8,609)   (3,440)
Net (loss)   (2,257,508)   (1,773)
Acquisition of Offline (Land-based) Gaming Assets (Tables)
 3 Months Ended
Mar. 31, 2015
Notes to Financial Statements  
Preliminary Purchase Price allocation
       Useful life
          
Property, Plant and Equipment         
Furniture and fixtures:   42,606       8 1/3 years
Lighting and electrical:   3,652        10 years
Servers, routers, computers, network:   6,087        5 years
Electronics, televisions:   4,261        4 years
Security and surveillance:   6,087        10 years
Total property, plant and equipment       $62,693    
              
Identifiable intangible assets             
Bersani license:   36,519        1.5 years
Monti license:   36,519        1.5 years
Corner concession rights:   57,381        5 years
Agency concession rights:   226,327        5 years
Customer relationships:   346,931        15 years
Total identifiable intangible assets       $703,677    
              
Assets acquired (Rifa)   20,598         
Liabilities assumed  (39,493)        
Net       $(18,895)   
              
Total identifiable assets less net liabilities       $747,475    
              
Goodwill        81,079    
Total purchase price       $828,554    
Related party transactions and balances (Tables)
 3 Months Ended
Mar. 31, 2015
Related Party Transactions [Abstract]  
Related party transactions and balances
   March 31,  December 31,
   2015  2014
       
Gold Street Capital  $54,794   $17,086 
Doriana Gianfelici   43,640    48,631 
Total advances from related parties:  $98,434   $65,717 
Investment in non-consolidated entities (Tables)
 3 Months Ended
Mar. 31, 2015
Investments, All Other Investments [Abstract]  
Investment in non-consolidated entities
2336414 Ontario Inc.  $875,459 
Banca Veneto   36,115 
    911,574 
      
Less impairment   (875,459 )
   $36,115 
Deposits on Acquisitions (Tables)
 3 Months Ended
Mar. 31, 2015
Deposits On Acquisitions Tables  
Deposits on acquisitions
Acquisition of Streamlogue Holdings Ltd.  $696,929 
Less allowance for doubtful account   (696,929)
   $0 
Revenues (Tables)
 3 Months Ended
Mar. 31, 2015
Accounting Policies [Abstract]  
Revenue
   March 31,     March 31,   
   2015  %  2014  %
Turnover            
Turnover web-based  $16,754,945        $22,669,470      
Turnover land-based   634,810         —        
Total Turnover  $17,389,755    100.00%  $22,669,470    100.00%
Winnings/Payouts                    
Winnings web-based   15,452,519         20,900,318      
Winnings land-based   474,699         —        
Total Winnings/payouts   15,927,218    91.59%   20,900,318    92.23%
Gross Gaming Revenues   1,462,537    8.41%   1,769,153    7.80%
                     
Less: AAMS Gaming Taxes   235,406    1.35%   287,850    1.27%
Net Gaming Revenues  $1,227,131    7.06%  $1,481,302    6.53%
Debentures and Debenture Warrants (Tables)
 3 Months Ended
Mar. 31, 2015
Notes to Financial Statements  
Black-scholes modle
      Common               
Warrant  Exercise  Stock        Dividend  Interest  Forfeiture
Date  Price  Price  Volatility  Term  Yield  Rate  Risk
   per/sh  per/sh               
July 9, 2014  $1.00   $0.895    460%  2 yrs   0%   0.91%   0%
                                  
Dec. 17, 2014  $1.50   $0.897    460%  2 yrs   0%   0.91%   0%
Warrants
      Weighted Average
   Warrant  Exercise Price
   Shares  Per Common Share
Outstanding at January 1, 2015   —     $—   
Issued   22,000   $1.34 
Exercised   —      —   
Expired   —      —   
Outstanding at March 31, 2015   22,000   $1.34 
Exercisable at March 31, 2015   22,000   $1.34 
Income Taxes (Tables)
 3 Months Ended
Mar. 31, 2015
Income Taxes Tables  
Reconciliation of income tax expense
   March 31,  December 31,
   2015  2014
U.S. statutory rate of 35%  $(96,871)  $(730,328)
Tax rate difference between U.S and Italy (27.5%)   (5,613)   (42,317)
Change in valuation allowance   102,484    777,736 
Income tax expense  $—     $5,091 
Deferred tax assets
   March 31,  December 31,
   2015  2014
Net operating loss carryforward   2,641,407    2,563,068 
Less valuation allowance   (2,641,407)   (2,563,068)
Deferred Tax Asset  $—     $—   
Provisions for income taxes
   March 31,  December 31,
   2015  2014
Current - foreign  $—      5,091 
Deferred   —      —   
Total  $—      5,091 
Nature of Business and Operations (Details)
 0 Months Ended
Oct. 24, 2014
Aug. 15, 2014
Jan. 31, 2015
Multigioco [Member]      
Ownership 100.00%us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember		 [1],[2] 100.00%us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember		 [1]  
Issuance of restricted stock for acquisition   2,000,000us-gaap_StockIssuedDuringPeriodSharesAcquisitions
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember		  
Shops   850us-gaap_NumberOfOperatingSegments
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember		  
Rifa Srl. [Member]      
Ownership     100.00%us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest
/ us-gaap_ConsolidationItemsAxis
= EMGL_RifaSrlMember
[1] Multigioco was formed on November 4, 2010 by the founder of New Gioco Srl (a company incorporated in Italy) Beniamino Gianfelici and Doriana Gianfelici, the father-in-law and spouse respectively of our President Alessandro Marcelli, with New Gioco Srl holding a 66% interest and Doriana Gianfelici holding a 34% interest in Multigioco, respectively.
[2] The company held 100% in shares on August 15, 2014 then bought back 49% of the 2,000,000 shares on October 24,2014.
Summary of Significant Accounting Policies (Details Narrative) (USD $)
 3 Months Ended
Mar. 31, 2015
Accounting Policies [Abstract]  
Insured by the Federal Deposit Insurance Corporation $ 250,000us-gaap_CashFDICInsuredAmount
Poker

% of Rake based on market rates.
Fixed Online Casino Percentage Payout 97%
Fixed Revenue from Bingo fees 30%
Summary of Significant Accounting Policies - Property, plant and equipment useful life (Details)
 3 Months Ended
Mar. 31, 2015
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 - Intangible assets useful life (Details) (USD $)
 3 Months Ended
Mar. 31, 2015
Trademarks/ names [Member]  
Indefinite-lived Intangible Assets [Line Items]  
Useful life 14 years
Websites [Member]  
Indefinite-lived Intangible Assets [Line Items]  
Useful life 5 years
AAMS license [Member]  
Indefinite-lived Intangible Assets [Line Items]  
Useful life 7 years
Bersani License [Member]  
Indefinite-lived Intangible Assets [Line Items]  
Useful life 1 year 6 months
Monti License [Member]  
Indefinite-lived Intangible Assets [Line Items]  
Useful life 1 year 6 months
Location contract [Member]  
Indefinite-lived Intangible Assets [Line Items]  
Useful life 7 years
Customer relationships [Member]  
Indefinite-lived Intangible Assets [Line Items]  
Useful life 15 years
Multigioco Srl Acquisition (Details Narrative) (Multigioco [Member], USD $)
 0 Months Ended
Oct. 24, 2014
Aug. 15, 2014
Multigioco [Member]
    
Business Combination, Separately Recognized Transactions [Line Items]    
Purchase price   $ 1,336,600us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAdditionalDisclosuresAcquisitionCosts
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember
Issuance of restricted stock for acquisition   2,000,000us-gaap_StockIssuedDuringPeriodSharesAcquisitions
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember
share price   $ 1.00us-gaap_BusinessAcquisitionSharePrice
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember
Repurchase of shares outstanding $ 620,700EMGL_RepurchaseDebentures
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember		  
Ownership 100.00%us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember		 [1],[2] 100.00%us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember		 [1]
Repurchase of shares outstanding 980,000us-gaap_WeightedAverageNumberOfSharesCommonStockSubjectToRepurchaseOrCancellation
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember		  
[1] Multigioco was formed on November 4, 2010 by the founder of New Gioco Srl (a company incorporated in Italy) Beniamino Gianfelici and Doriana Gianfelici, the father-in-law and spouse respectively of our President Alessandro Marcelli, with New Gioco Srl holding a 66% interest and Doriana Gianfelici holding a 34% interest in Multigioco, respectively.
[2] The company held 100% in shares on August 15, 2014 then bought back 49% of the 2,000,000 shares on October 24,2014.
Multigioco Srl Acquisition (Details) (USD $)
 12 Months Ended
Dec. 31, 2014
Multigioco [Member]  
Business Combination Segment Allocation [Line Items]  
Current assets $ 441,049us-gaap_BusinessCombinationContingentConsiderationAssetCurrent
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember
Property, Plant and Equipment 22,779us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember
Intangible assets 2,080,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember
Liabilities assumed (1,554,743)us-gaap_BusinessCombinationLiabilitiesArisingFromContingenciesAmountRecognized
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember
Net Assets Acquired 1,461,461us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember
Goodwill 179,239us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember
Purchase price of Multigioco Srl 1,640,700us-gaap_PaymentsToAcquireBusinessesGross
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember
Trademarks/ names [Member]  
Business Combination Segment Allocation [Line Items]  
Intangible assets 110,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_TrademarksAndTradeNamesMember
Websites [Member]  
Business Combination Segment Allocation [Line Items]  
Intangible assets 40,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= EMGL_WebsitesMember
AAMS license [Member]  
Business Combination Segment Allocation [Line Items]  
Intangible assets 490,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_NonsoftwareLicenseArrangementMember
Location contract [Member]  
Business Combination Segment Allocation [Line Items]  
Intangible assets 1,000,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_ContractBasedIntangibleAssetsMember
Customer relationships [Member]  
Business Combination Segment Allocation [Line Items]  
Intangible assets $ 440,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_CustomerRelationshipsMember
Multigioco Srl Acquisition - Proforma financial information (Details) (Multigioco [Member], USD $)
 12 Months Ended
Dec. 31, 2014
Dec. 31, 2013
Multigioco [Member]
    
Revenue $ 4,682,561us-gaap_BusinessAcquisitionsProFormaRevenue
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember		 $ 4,653,520us-gaap_BusinessAcquisitionsProFormaRevenue
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember
Costs and expenses (5,372,971)us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAdditionalDisclosuresAcquisitionCostExpensed
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember		 (4,677,080)us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAdditionalDisclosuresAcquisitionCostExpensed
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember
Other income (expenses) (1,558,489)EMGL_BusinessAcquisitionsOtherIncomeExpenses
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember		 25,227EMGL_BusinessAcquisitionsOtherIncomeExpenses
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember
Income tax (8,609)EMGL_BusinessAcquisitionsProFormaIncomeLossIncomeTax
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember		 (3,440)EMGL_BusinessAcquisitionsProFormaIncomeLossIncomeTax
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember
Net income (loss) $ (2,257,508)us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember		 $ (1,773)us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember
Acquisition of Offline (Land-based) Gaming Assets - Preliminary Purchase Price allocation (Details) (Gaming Assets [Member], USD $)
 3 Months Ended
Mar. 31, 2015
Property, Plant and Equipment $ 62,693us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment
Identifiable intangible assets 703,677us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets
Assets acquired (Rifa) 20,598us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets
Liabilities assumed (39,493)us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesCurrent
Net (18,895)us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet
Total identifiable assets less net liabilities 747,475us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet
Goodwill 81,079us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles
Purchase price 828,554us-gaap_PaymentsToAcquireBusinessesGross
Furniture and fixtures [Member]
  
Property, Plant and Equipment 42,606us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment
/ us-gaap_ConsolidationItemsAxis
= EMGL_GamingAssetsMember
/ us-gaap_PropertyPlantAndEquipmentByTypeAxis
= us-gaap_PropertyPlantAndEquipmentOtherTypesMember
Useful Life 8 years 4 months
Lighting and Electrical [Member]
  
Property, Plant and Equipment 3,652us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment
/ us-gaap_ConsolidationItemsAxis
= EMGL_GamingAssetsMember
/ us-gaap_PropertyPlantAndEquipmentByTypeAxis
= us-gaap_BuildingAndBuildingImprovementsMember
Useful Life 10 years
Server, routers, computer, network [Member]
  
Property, Plant and Equipment 6,087us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment
/ us-gaap_ConsolidationItemsAxis
= EMGL_GamingAssetsMember
/ us-gaap_PropertyPlantAndEquipmentByTypeAxis
= us-gaap_ComputerEquipmentMember
Useful Life 5 years
Electronics, televisions [Member]
  
Property, Plant and Equipment 4,261us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment
/ us-gaap_ConsolidationItemsAxis
= EMGL_GamingAssetsMember
/ us-gaap_PropertyPlantAndEquipmentByTypeAxis
= us-gaap_EquipmentMember
Useful Life 4 years
Security and surveillance [Member]
  
Property, Plant and Equipment 6,087us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment
/ us-gaap_ConsolidationItemsAxis
= EMGL_GamingAssetsMember
/ us-gaap_PropertyPlantAndEquipmentByTypeAxis
= us-gaap_TechnologyEquipmentMember
Useful Life 10 years
Bersani License [Member]
  
Identifiable intangible assets 36,519us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets
/ us-gaap_ConsolidationItemsAxis
= EMGL_GamingAssetsMember
/ us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis
= EMGL_BersaniLicenseMember
Useful life 1 year 6 months
Monti License [Member]
  
Identifiable intangible assets 36,519us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets
/ us-gaap_ConsolidationItemsAxis
= EMGL_GamingAssetsMember
/ us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis
= EMGL_MontiLicenseMember
Useful life 1 year 6 months
Corner concesiion rights [Member]
  
Identifiable intangible assets 57,381us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets
/ us-gaap_ConsolidationItemsAxis
= EMGL_GamingAssetsMember
/ us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis
= EMGL_CornerConcessionRightsMember
Useful life 5 years
Agency concesiion rights [Member]
  
Identifiable intangible assets 226,327us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets
/ us-gaap_ConsolidationItemsAxis
= EMGL_GamingAssetsMember
/ us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis
= EMGL_AngencyConcessionRightsMember
Useful life 5 years
Customer relationships [Member]
  
Identifiable intangible assets $ 346,931us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets
/ us-gaap_ConsolidationItemsAxis
= EMGL_GamingAssetsMember
/ us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_CustomerRelationshipsMember
Useful life 15 years
Acquisition of Offline (Land-based) Gaming Assets (Details Narrative) (USD $)
 12 Months Ended 3 Months Ended
Dec. 31, 2014
Mar. 31, 2015
Rifa Srl. [Member]    
Business Acquisition [Line Items]    
Purchase price $ 36,300us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAdditionalDisclosuresAcquisitionCosts
/ us-gaap_ConsolidationItemsAxis
= EMGL_RifaSrlMember		  
Payments of debt 26,000us-gaap_BusinessCombinationLiabilitiesArisingFromContingenciesAmountRecognized
/ us-gaap_ConsolidationItemsAxis
= EMGL_RifaSrlMember		  
Purchase price deposits 62,300us-gaap_BusinessCombinationConsiderationTransferred1
/ us-gaap_ConsolidationItemsAxis
= EMGL_RifaSrlMember		  
New Gioco [Member]    
Business Acquisition [Line Items]    
Purchase price   787,158us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAdditionalDisclosuresAcquisitionCosts
/ us-gaap_ConsolidationItemsAxis
= EMGL_NewGiocoMember
Payable amount   569,700us-gaap_DebtInstrumentFairValue
/ us-gaap_ConsolidationItemsAxis
= EMGL_NewGiocoMember
Number of installments   9
Installment amount   63,308us-gaap_DebtInstrumentPeriodicPayment
/ us-gaap_ConsolidationItemsAxis
= EMGL_NewGiocoMember
Forgiveness of debt   256,251us-gaap_DebtInstrumentDecreaseForgiveness
/ us-gaap_ConsolidationItemsAxis
= EMGL_NewGiocoMember
Credit payment by New Gioco   12,000us-gaap_BusinessCombinationAssetsArisingFromContingenciesAmountRecognized
/ us-gaap_ConsolidationItemsAxis
= EMGL_NewGiocoMember
Purchase price deposits   63,308us-gaap_BusinessCombinationConsiderationTransferred1
/ us-gaap_ConsolidationItemsAxis
= EMGL_NewGiocoMember
Goodwill   $ 81,079us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles
/ us-gaap_ConsolidationItemsAxis
= EMGL_NewGiocoMember
Investment in corporate bond (Details Narrative)
Dec. 31, 2014
Minimum [Member]  
Interest rate on investment 3.00%us-gaap_WeightedAverageRateDomesticDeposit
/ us-gaap_RangeAxis
= us-gaap_MinimumMember
Maximum [Member]  
Interest rate on investment 4.20%us-gaap_WeightedAverageRateDomesticDeposit
/ us-gaap_RangeAxis
= us-gaap_MaximumMember
Line of credit - bank (Details Narrative) (USD $)
Mar. 31, 2015
Notes to Financial Statements  
Line of credit $ 414,000us-gaap_LineOfCredit
Rate of interest - per annum 5.00%us-gaap_DebtInstrumentInterestRateEffectivePercentage
Bank loan (Details Narrative) (USD $)
 3 Months Ended
Mar. 31, 2015
Dec. 31, 2014
Banking and Thrift [Abstract]    
Original Loan Amount $ 634,260us-gaap_AdvancesFromFederalHomeLoanBanks  
Bank Loan $ 12,587us-gaap_LoansPayableToBankCurrent $ 56,286us-gaap_LoansPayableToBankCurrent
Monthly payments 49  
Interest rate on loan 5.041%us-gaap_FederalHomeLoanBankAdvancesGeneralDebtObligationsDisclosuresWeightedAverageInterestRate  
Long term liabilities (Details) (USD $)
Mar. 31, 2015
Dec. 31, 2014
Long term debt $ 47,075us-gaap_LongTermDebt $ 52,912us-gaap_LongTermDebt
TFR [Member]    
Long term debt $ 47,075us-gaap_LongTermDebt
/ us-gaap_LongtermDebtTypeAxis
= EMGL_TFRMember		  
Related party transactions and balances (Details Narrative) (USD $)
 3 Months Ended 12 Months Ended
Mar. 31, 2014
Mar. 31, 2015
Dec. 31, 2014
Related Party Transaction [Line Items]      
Advance from related party $ 96,608us-gaap_ProceedsFromRelatedPartyDebt    
Related Party [Member]      
Related Party Transaction [Line Items]      
Interest rate   5.00%us-gaap_RelatedPartyTransactionRate
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= us-gaap_AffiliatedEntityMember		 5.00%us-gaap_RelatedPartyTransactionRate
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= us-gaap_AffiliatedEntityMember
Gold Street Capital [Member]      
Related Party Transaction [Line Items]      
Interest rate   2.00%us-gaap_RelatedPartyTransactionRate
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_GoldStreetCapitalCorpMember		 [1]  
Advance from related party   37,708us-gaap_ProceedsFromRelatedPartyDebt
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_GoldStreetCapitalCorpMember		 423,090us-gaap_ProceedsFromRelatedPartyDebt
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_GoldStreetCapitalCorpMember
Debt repaid   13,232us-gaap_RepaymentsOfRelatedPartyDebt
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_GoldStreetCapitalCorpMember		 214,825us-gaap_RepaymentsOfRelatedPartyDebt
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_GoldStreetCapitalCorpMember
Shares issued for debt     325,836us-gaap_DebtConversionConvertedInstrumentSharesIssued1
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_GoldStreetCapitalCorpMember
Promissory note   150,000us-gaap_RelatedPartyTransactionAmountsOfTransaction
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_GoldStreetCapitalCorpMember		  
Braydon Capital Corp. [Member]      
Related Party Transaction [Line Items]      
Shares issued for debt     31,314us-gaap_DebtConversionConvertedInstrumentSharesIssued1
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_BraydonCapitalCorpMember
Doriana Gianfelici [Member]      
Related Party Transaction [Line Items]      
Advance from related party     598us-gaap_ProceedsFromRelatedPartyDebt
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_DorianaGianfeliciMember
Debt assumed   43,640us-gaap_NoncashOrPartNoncashAcquisitionDebtAssumed1
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_DorianaGianfeliciMember		  
Debt repaid   4,992us-gaap_RepaymentsOfRelatedPartyDebt
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_DorianaGianfeliciMember		  
David Ciavarella [Member]      
Related Party Transaction [Line Items]      
Debt repaid     42,850us-gaap_RepaymentsOfRelatedPartyDebt
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_DavidCiavarellaMember
Shares issued for debt     42,850us-gaap_DebtConversionConvertedInstrumentSharesIssued1
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_DavidCiavarellaMember
[1] The interest rate payable on the Promissory Note of $150,000 is 2%/month (24% per annum)
Related party transactions and balances - Related party (Details) (USD $)
Mar. 31, 2015
Dec. 31, 2014
Related Party Transaction [Line Items]    
Balance of advances from stockholders $ 98,434us-gaap_DueToRelatedPartiesCurrent $ 65,717us-gaap_DueToRelatedPartiesCurrent
Gold Street Capital [Member]    
Related Party Transaction [Line Items]    
Balance of advances from stockholders 54,794us-gaap_DueToRelatedPartiesCurrent
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_GoldStreetCapitalCorpMember		 17,086us-gaap_DueToRelatedPartiesCurrent
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_GoldStreetCapitalCorpMember
Doriana Gianfelici [Member]    
Related Party Transaction [Line Items]    
Balance of advances from stockholders $ 43,640us-gaap_DueToRelatedPartiesCurrent
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_DorianaGianfeliciMember		 $ 48,631us-gaap_DueToRelatedPartiesCurrent
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_DorianaGianfeliciMember
Due from affiliates (Details Narrative) (USD $)
 3 Months Ended
Mar. 31, 2015
Dec. 31, 2014
Investments in and Advances to Affiliates [Line Items]    
Due from affiliates   $ 256,251us-gaap_DueFromRelatedPartiesCurrent
Bersani license and Corner rights [Member]    
Investments in and Advances to Affiliates [Line Items]    
Purchase price 787,158us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAdditionalDisclosuresAcquisitionCosts
/ us-gaap_InvestmentsInAndAdvancesToAffiliatesCategorizationAxis
= EMGL_BersaniLicenseAndCornerRghtsMember		  
Forgiveness of debt $ 256,251us-gaap_DebtInstrumentDecreaseForgiveness
/ us-gaap_InvestmentsInAndAdvancesToAffiliatesCategorizationAxis
= EMGL_BersaniLicenseAndCornerRghtsMember		  
Investment in non-consolidated entities - Investment in non-consolidated entities (Details) (USD $)
Mar. 31, 2015
Dec. 31, 2014
Investments   $ 911,574us-gaap_AdvancesToAffiliate
Less impairment   (875,459)us-gaap_ReceivablesChangeInMethodOfCalculatingImpairmentRecordedInvestment
Investment in non-consolidated entities 36,115us-gaap_Investments 40,594us-gaap_Investments
2336414 Ontario Inc.    
Investments   875,459us-gaap_AdvancesToAffiliate
/ us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis
= EMGL_Investment2336414OntarioIncMember
Banca Veneto    
Investments $ 36,115us-gaap_AdvancesToAffiliate
/ us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis
= EMGL_BancaVenetoMember		 $ 40,594us-gaap_AdvancesToAffiliate
/ us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis
= EMGL_BancaVenetoMember
Investment in non-consolidated entities (Details Narrative)
 1 Months Ended 12 Months Ended
Mar. 31, 2015
USD ($)
Dec. 31, 2014
USD ($)
Feb. 28, 2015
2336414 Ontario Inc.
CAD
Jan. 31, 2015
2336414 Ontario Inc.
CAD
Dec. 31, 2014
2336414 Ontario Inc.
CAD
Dec. 31, 2014
2336414 Ontario Inc.
USD ($)
Purchase price deposits         1,000,000us-gaap_BusinessCombinationConsiderationTransferred1
/ us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis
= EMGL_Investment2336414OntarioIncMember		  
Common shares private placement         666,664us-gaap_PartnersCapitalAccountUnitsSoldInPrivatePlacement
/ us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis
= EMGL_Investment2336414OntarioIncMember		 [1]  
Price of stock         1.5us-gaap_SharePrice
/ us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis
= EMGL_Investment2336414OntarioIncMember		  
Promissory note payable 268,365us-gaap_NotesPayableCurrent 436,796us-gaap_NotesPayableCurrent       436,796us-gaap_NotesPayableCurrent
/ us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis
= EMGL_Investment2336414OntarioIncMember
Promissory note payable         500,000us-gaap_OtherNotesPayableCurrent
/ us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis
= EMGL_Investment2336414OntarioIncMember		  
Interest rate per month         1.00%us-gaap_DebtInstrumentInterestRateDuringPeriod
/ us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis
= EMGL_Investment2336414OntarioIncMember		  
Periodic Payments     150,000us-gaap_DebtInstrumentPeriodicPayment
/ us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis
= EMGL_Investment2336414OntarioIncMember		 150,000us-gaap_DebtInstrumentPeriodicPayment
/ us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis
= EMGL_Investment2336414OntarioIncMember		 200,000us-gaap_DebtInstrumentPeriodicPayment
/ us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis
= EMGL_Investment2336414OntarioIncMember		  
[1] Representing 666,664 common shares or 2.3% of 2336414 Ontario Inc.
Deposits on Acquisitions (Details) (Streamlogue Holdings Ltd. [Member], USD $)
Mar. 31, 2015
Streamlogue Holdings Ltd. [Member]
  
Business Combination, Separately Recognized Transactions [Line Items]  
Acquisition $ 696,929us-gaap_AcquisitionCostsCumulative
/ us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAxis
= EMGL_StreamlogueHoldingsLtdMember
Less allowance for doubtful account (696,929)us-gaap_AllowanceForDoubtfulAccountsReceivableNoncurrent
/ us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAxis
= EMGL_StreamlogueHoldingsLtdMember
Deposits on acquisitions   
Deposits on Acquisitions (Details Narrative) (Streamlogue Holdings Ltd. [Member], USD $)
 3 Months Ended 12 Months Ended
Mar. 31, 2015
Dec. 31, 2014
Streamlogue Holdings Ltd. [Member]
    
Business Combination, Separately Recognized Transactions [Line Items]    
Purchase price deposits   $ 1,202,855us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireeFairValue1
/ us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAxis
= EMGL_StreamlogueHoldingsLtdMember
Acquisition costs   443,157us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAdditionalDisclosuresAcquisitionCosts
/ us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAxis
= EMGL_StreamlogueHoldingsLtdMember
Debts assumed   759,698us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt
/ us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAxis
= EMGL_StreamlogueHoldingsLtdMember
Advances on purchase $ 40,953us-gaap_BusinessCombinationConsiderationTransferred1
/ us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAxis
= EMGL_StreamlogueHoldingsLtdMember		 $ 655,976us-gaap_BusinessCombinationConsiderationTransferred1
/ us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAxis
= EMGL_StreamlogueHoldingsLtdMember
Revenues (Details) (USD $)
 3 Months Ended
Mar. 31, 2015
Mar. 31, 2014
Gaming Revenues    
Total Turnover $ 17,389,755us-gaap_CasinoRevenue $ 22,669,470us-gaap_CasinoRevenue
Less: Winnings/payouts 15,927,218us-gaap_CasinoExpenses 20,900,318us-gaap_CasinoExpenses
Gross Gaming Revenues 1,462,537us-gaap_SalesRevenueGoodsGross 1,769,153us-gaap_SalesRevenueGoodsGross
Less: AAMS Gaming Taxes 235,406us-gaap_OtherTaxExpenseBenefit 287,850us-gaap_OtherTaxExpenseBenefit
Net Gaming Revenues 1,227,131us-gaap_SalesRevenueGoodsNet 1,481,302us-gaap_SalesRevenueGoodsNet
Gaming Percentage    
Total Turnover 100.00%EMGL_GamingTotalTurnover 100.00%EMGL_GamingTotalTurnover
Less: Winnings/payouts 91.59%EMGL_GamingWinningPayoffs 92.23%EMGL_GamingWinningPayoffs
Gross Gaming Revenues 8.41%EMGL_GrossGamingRevenue 7.80%EMGL_GrossGamingRevenue
Less: AAMS Gaming Taxes 1.35%EMGL_GamingTaxes 1.27%EMGL_GamingTaxes
Net Gaming Revenues 7.06%EMGL_NetGamingRevenue 6.53%EMGL_NetGamingRevenue
Web-based [Member]    
Gaming Revenues    
Total Turnover 16,754,945us-gaap_CasinoRevenue
/ us-gaap_PrincipleTransactionRevenueDescriptionOfReportingCategoryAxis
= EMGL_WebBasedMember		 22,669,470us-gaap_CasinoRevenue
/ us-gaap_PrincipleTransactionRevenueDescriptionOfReportingCategoryAxis
= EMGL_WebBasedMember
Less: Winnings/payouts 15,452,519us-gaap_CasinoExpenses
/ us-gaap_PrincipleTransactionRevenueDescriptionOfReportingCategoryAxis
= EMGL_WebBasedMember		 20,900,318us-gaap_CasinoExpenses
/ us-gaap_PrincipleTransactionRevenueDescriptionOfReportingCategoryAxis
= EMGL_WebBasedMember
Land-based [Member]    
Gaming Revenues    
Total Turnover 634,810us-gaap_CasinoRevenue
/ us-gaap_PrincipleTransactionRevenueDescriptionOfReportingCategoryAxis
= EMGL_LandBasedMember		   
Less: Winnings/payouts $ 474,699us-gaap_CasinoExpenses
/ us-gaap_PrincipleTransactionRevenueDescriptionOfReportingCategoryAxis
= EMGL_LandBasedMember		   
Debentures and Debenture Warrants (Details Narrative) (USD $)
 0 Months Ended 3 Months Ended 12 Months Ended
Dec. 17, 2014
Oct. 17, 2014
Jul. 09, 2014
Mar. 31, 2015
Dec. 31, 2014
Notes to Financial Statements          
Proceeds from debentures $ 150,000us-gaap_ProceedsFromIssuanceOfTrustPreferredSecurities   $ 70,000us-gaap_ProceedsFromIssuanceOfTrustPreferredSecurities    
Number of debentures 30 debentures issued   14 debentures issued    
Debenture purchased 5,000EMGL_ValueOfDebenture   5,000EMGL_ValueOfDebenture    
Interest rate 24.00%us-gaap_DebtConversionOriginalDebtInterestRateOfDebt   24.00%us-gaap_DebtConversionOriginalDebtInterestRateOfDebt    
Warrants 500us-gaap_DebtConversionConvertedInstrumentWarrantsOrOptionsIssued1   500us-gaap_DebtConversionConvertedInstrumentWarrantsOrOptionsIssued1    
Warrant price $ 1.50us-gaap_SharesIssuedPricePerShare   $ 1.00us-gaap_SharesIssuedPricePerShare    
Commissions 10,500us-gaap_PaymentsForCommissions   3,500us-gaap_PaymentsForCommissions    
Repurchase debentures   70,000us-gaap_ProceedsFromRepurchaseOfTrustPreferredSecurities      
Accrued interest   4,741us-gaap_DebtInstrumentIncreaseAccruedInterest   10,159us-gaap_DebtInstrumentIncreaseAccruedInterest 1,381us-gaap_DebtInstrumentIncreaseAccruedInterest
Amortized discount       6,386us-gaap_AccretionOfDiscount  
Debenture, net of discount $ 13,523us-gaap_ConvertibleDebtCurrent   $ 6,267us-gaap_ConvertibleDebtCurrent $ 143,540us-gaap_ConvertibleDebtCurrent $ 141,346us-gaap_ConvertibleDebtCurrent
Debentures and Debenture Warrants (Details Narrative 2) (USD $)
 3 Months Ended
Mar. 31, 2015
Dec. 17, 2014
Jul. 09, 2014
Warrant price   $ 1.50us-gaap_SharesIssuedPricePerShare $ 1.00us-gaap_SharesIssuedPricePerShare
July 9, 2014 Warrant [Member]      
Warrant price $ 1.00us-gaap_SharesIssuedPricePerShare
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_July92014WarrantMember		    
Common stock price per warrant $ 0.895us-gaap_DebtInstrumentConvertibleConversionPrice1
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_July92014WarrantMember		    
Warrant volatility 460.00%us-gaap_FairValueAssumptionsExpectedVolatilityRate
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_July92014WarrantMember		    
Term 2 years    
Dividend yield 0.00%us-gaap_FairValueAssumptionsExpectedDividendRate
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_July92014WarrantMember		    
Interest rate 0.91%us-gaap_FairValueAssumptionsRiskFreeInterestRate
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_July92014WarrantMember		    
Risk of forfeiture 0.00%us-gaap_FairValueInputsEntityCreditRisk
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_July92014WarrantMember		    
Weighted average remaining contractual life for warrants 1 year 6 months    
December 17, 2014 Warrant [Member]      
Warrant price $ 1.50us-gaap_SharesIssuedPricePerShare
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_December172014WarrantMember		    
Common stock price per warrant $ 0.897us-gaap_DebtInstrumentConvertibleConversionPrice1
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_December172014WarrantMember		    
Warrant volatility 460.00%us-gaap_FairValueAssumptionsExpectedVolatilityRate
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_December172014WarrantMember		    
Term 2 years    
Dividend yield 0.00%us-gaap_FairValueAssumptionsExpectedDividendRate
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_December172014WarrantMember		    
Interest rate 0.91%us-gaap_FairValueAssumptionsRiskFreeInterestRate
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_December172014WarrantMember		    
Risk of forfeiture 0.00%us-gaap_FairValueInputsEntityCreditRisk
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_December172014WarrantMember		    
Weighted average remaining contractual life for warrants 1 year 9 months    
Debentures and Debenture Warrants - Warrants (Details) (USD $)
 3 Months Ended
Mar. 31, 2015
Warrant Shares  
Outstanding at January 1, 2015   
Issued during the period 22,000EMGL_WarrantsIssuedDuringPeriod
Outstanding and exercisable at March 31, 2015 22,000us-gaap_ClassOfWarrantOrRightOutstanding
Weighted Average Exercise Price Per Common Share  
Outstanding at January 1, 2015   
Issued during the period $ 1.34EMGL_WarrantsPriceIssuedDuringPeriod
Outstanding and exercisable at March 31, 2015 $ 1.34us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
Shareholders Equity (Details Narrative) (USD $)
 3 Months Ended 12 Months Ended
Mar. 31, 2015
Dec. 31, 2014
Common stock for acquistion, shares   2,000,000us-gaap_NoncashOrPartNoncashAcquisitionNoncashFinancialOrEquityInstrumentConsiderationSharesIssued1
Strike price   $ 1.00us-gaap_OptionIndexedToIssuersEquityStrikePrice1
Common stock, issued 23,264,800us-gaap_CommonStockSharesIssued 23,264,800us-gaap_CommonStockSharesIssued
Subscription Agreement [Member]    
Share price   $ 1.00us-gaap_TemporaryEquityRedemptionPricePerShare
/ us-gaap_ProductOrServiceAxis
= EMGL_SubscriptionAgreementMember
Shares issued for private placcment   2,669,000us-gaap_StockIssuedDuringPeriodSharesOther
/ us-gaap_ProductOrServiceAxis
= EMGL_SubscriptionAgreementMember
Proceeds from private placement   $ 2,669,000us-gaap_ProceedsFromIssuanceOfPrivatePlacement
/ us-gaap_ProductOrServiceAxis
= EMGL_SubscriptionAgreementMember		 [1]
Ownership by investor   11.00%us-gaap_EquityMethodInvestmentOwnershipPercentage
/ us-gaap_ProductOrServiceAxis
= EMGL_SubscriptionAgreementMember
Restricted Stock [Member]    
Restricted stock, issued   900,000us-gaap_RestrictedStockSharesIssuedNetOfSharesForTaxWithholdings
/ us-gaap_StatementClassOfStockAxis
= us-gaap_RestrictedStockMember
Share price   $ 1.00us-gaap_TemporaryEquityRedemptionPricePerShare
/ us-gaap_StatementClassOfStockAxis
= us-gaap_RestrictedStockMember
Shares for cancelation of debt   250,000us-gaap_DebtConversionConvertedInstrumentSharesIssued1
/ us-gaap_StatementClassOfStockAxis
= us-gaap_RestrictedStockMember
Restricted Stock [Member] | Legal Advisory [Member]    
Restricted stock, issued   500,000us-gaap_RestrictedStockSharesIssuedNetOfSharesForTaxWithholdings
/ us-gaap_ProductOrServiceAxis
= us-gaap_LegalReserveMember
/ us-gaap_StatementClassOfStockAxis
= us-gaap_RestrictedStockMember
Prepaid expenses 187,500us-gaap_IncreaseDecreaseInPrepaidExpensesOther
/ us-gaap_ProductOrServiceAxis
= us-gaap_LegalReserveMember
/ us-gaap_StatementClassOfStockAxis
= us-gaap_RestrictedStockMember		 312,500us-gaap_IncreaseDecreaseInPrepaidExpensesOther
/ us-gaap_ProductOrServiceAxis
= us-gaap_LegalReserveMember
/ us-gaap_StatementClassOfStockAxis
= us-gaap_RestrictedStockMember
Restricted Stock [Member] | Accounting Services [Member]    
Restricted stock, issued   150,000us-gaap_RestrictedStockSharesIssuedNetOfSharesForTaxWithholdings
/ us-gaap_ProductOrServiceAxis
= EMGL_AccountingServicesMember
/ us-gaap_StatementClassOfStockAxis
= us-gaap_RestrictedStockMember
Repayment of advance from shareholders   $ 150,000us-gaap_RepaymentsOfRelatedPartyDebt
/ us-gaap_ProductOrServiceAxis
= EMGL_AccountingServicesMember
/ us-gaap_StatementClassOfStockAxis
= us-gaap_RestrictedStockMember
[1] $3,000,000 CAD
Income Taxes (Details Narrative) (USD $)
 3 Months Ended
Mar. 31, 2015
Income Tax Disclosure [Abstract]  
Net operating loss carryforward $ 7,000,000us-gaap_OperatingLossCarryforwards
Italy corporate tax rate 32.32%us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential
U.S. statutory rate 35.00%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Income Taxes (Details 1) (USD $)
 3 Months Ended 12 Months Ended
Mar. 31, 2015
Dec. 31, 2014
Income Tax Disclosure [Abstract]    
U.S. statutory rate of 35% $ (96,871)us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate $ (730,328)us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
Tax rate difference between U.S and Italy (5,613)us-gaap_IncomeTaxReconciliationOtherReconcilingItems (42,317)us-gaap_IncomeTaxReconciliationOtherReconcilingItems
Change in valuation allowance 102,484us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance 777,736us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance
Income tax expense    $ 5,091us-gaap_IncomeTaxExpenseBenefit
Income Taxes (Details 2) (USD $)
Mar. 31, 2015
Dec. 31, 2014
Income Taxes Details 2    
Net loss carryforward $ 2,641,407us-gaap_DeferredTaxAssetsOperatingLossCarryforwards $ 2,563,068us-gaap_DeferredTaxAssetsOperatingLossCarryforwards
Valuation allowance (2,641,407)us-gaap_OperatingLossCarryforwardsValuationAllowance (2,563,068)us-gaap_OperatingLossCarryforwardsValuationAllowance
Deferred tax assets      
Income Taxes (Details 3) (USD $)
 3 Months Ended 12 Months Ended
Mar. 31, 2015
Dec. 31, 2014
Income Taxes Details 3    
Current - foreign   $ 5,091us-gaap_CurrentForeignTaxExpenseBenefit
Deferred     
Income tax expense    $ 5,091us-gaap_IncomeTaxExpenseBenefit