3. ASSET ACQUISITION (Tables)
|9 Months Ended|
Dec. 31, 2020
|Business Combinations [Abstract]|
|Consideration allocated to acquired assets||
Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef