ACCOUNTS PAYABLE AND ACCRUED EXPENSES

12 Months Ended

Dec. 31, 2015

Disclosure Accounts Payable And Accrued Expenses [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

6. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consist of the following:

December 31,	2015		2014
Accounts payable	$	4,539	$	48,277
Accrued professional fees		12,000		15,000
Accrued payroll and related tax withholdings		3,307		3,307
	$	19,846	$	66,584

Accounts payable and accrued expenses - related parties consist of accounts payable for research and development, advances and accrued interest on related party debt.

During the year ended December 31, 2015 as the result of settlement of accounts payable for less than amounts recorded, we wrote off accounts payable obligations of $4,889 and recorded a gain of $4,889.