Digital Brand Media & Marketing (DBMM) 10-K 14 Dec 18 2018 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Aug. 31, 2018	Dec. 14, 2018	May 31, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	Digital Brand Media & Marketing Group, Inc.
Document Type	10-K
Current Fiscal Year End Date	--08-31
Entity Common Stock, Shares Outstanding		745,718,631
Entity Public Float			$ 932,148
Amendment Flag	false
Entity Central Index Key	1,127,475
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Aug. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Ex Transition Period	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Aug. 31, 2018	Aug. 31, 2017
CURRENT ASSETS
Cash	$ 33,117	$ 55,262
Accounts receivable, net	94,208	55,376
Prepaid expenses and other current assets	480	1,491
Total current assets	127,805	112,129
Property and equipment - net	2,021	3,805
TOTAL ASSETS	129,826	115,934
CURRENT LIABILITIES
Accounts payable and accrued expenses	362,102	362,777
Accrued interest	333,431	255,198
Accrued compensation	1,070,156	882,643
Loans payable	440,000	370,000
Derivative liability	724,313	740,953
Officers loans payable	140,896	22,851
Convertible debentures	840,791	840,791
TOTAL CURRENT LIABILITIES	3,911,689	3,475,213
STOCKHOLDERS' DEFICIT
Common stock, par value .001; authorized 2,000,000,000 shares; 745,718,631, and 745,718,631, shares issued and outstanding	745,718	745,718
Additional paid in capital	9,274,044	9,274,044
Other comprehensive loss	8,865	(24,961)
Accumulated deficit	(13,812,485)	(13,356,075)
TOTAL STOCKHOLDERS' DEFICIT	(3,781,863)	(3,359,279)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	129,826	115,934
Preferred Stock, Series 1 [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, Series	1,995	1,995
Preferred Stock ,Series 2 [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, Series	$ 0	$ 0

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - $ / shares	Aug. 31, 2018	Aug. 31, 2017
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, authorized shares	2,000,000,000	2,000,000,000
Common stock, shares issued	745,718,631	745,718,631
Common stock, shares outstanding	745,718,631	745,718,631
Preferred Stock, Series 1 [Member]
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized shares	2,000,000	2,000,000
Preferred stock, shares issued	1,995,185	1,995,185
Preferred stock, shares outstanding	1,995,185	1,995,185
Preferred Stock ,Series 2 [Member]
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized shares	2,000,000	2,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017
SALES	$ 536,501	$ 486,369
COST OF SALES	428,548	311,028
GROSS PROFIT	107,953	175,341
COSTS AND EXPENSES
Sales, general and administrative	502,770	324,158
TOTAL OPERATING EXPENSES	502,770	324,158
OPERATING (LOSS)	(394,817)	(148,817)
OTHER (INCOME) EXPENSE
Interest expense	78,233	63,618
Change in fair value of derivative liability	(16,640)	(776,858)
TOTAL OTHER (INCOME) EXPENSE	61,593	(713,240)
NET (LOSS) INCOME	(456,410)	564,423
OTHER COMPREHENSIVE (LOSS)
Foreign exchange translation	33,826	(314)
COMPREHENSIVE (LOSS) INCOME	$ (422,584)	$ 564,109
NET LOSS PER SHARE
Basic and diluted (in Dollars per share)	$ (0.001)	$ 0.001
WEIGHTED AVERAGE NUMBER OF SHARES
Basic and diluted (in Shares)	745,718,631	745,718,631

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Preferred Stock [Member]Preferred Stock, Series 1 [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance at Aug. 31, 2016	$ 1,995	$ 745,718	$ 9,274,044	$ (13,920,498)	$ (24,647)	$ (3,923,388)
Balance (in Shares) at Aug. 31, 2016	1,995,185	745,718,631
Net income (loss)				564,423		564,423
Other Comprehensive Loss					(314)	(314)
Balance at Aug. 31, 2017	$ 1,995	$ 745,718	9,274,044	(13,356,075)	(24,961)	(3,359,279)
Balance (in Shares) at Aug. 31, 2017	1,995,185	745,718,631
Net income (loss)				(456,410)		(456,410)
Other Comprehensive Loss					33,826	33,826
Balance at Aug. 31, 2018	$ 1,995	$ 745,718	$ 9,274,044	$ (13,812,485)	$ 8,865	$ (3,781,863)
Balance (in Shares) at Aug. 31, 2018	1,995,185	745,718,631

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss) income	$ (456,410)	$ 564,423
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation	546	216
Amortization of debt discount	0	32,083
Change in fair value of derivative liability	(16,640)	(776,858)
Changes in operating assets and liabilities:
Accounts receivable	(35,876)	(12,184)
Prepaid expenses and other current assets	1,010	28
Accounts payable and accrued expenses	(674)	(23,723)
Accrued interest	78,233	63,286
Accrued compensation	187,513	181,596
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(242,298)	28,867
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of equipment	(1,718)	(660)
NET CASH USED IN INVESTING ACTIVITIES	(1,718)	(660)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from loan payable	135,000	0
Proceeds from officers loans payable	118,045	22,851
Payment made for loan payable	(65,000)	0
NET CASH PROVIDED BY FINANCING ACTIVITIES	188,045	22,851
NET (DECREASE) INCREASE IN CASH	(55,971)	51,058
EFFECT OF VARIATION OF EXCHANGE RATE OF CASH HELD IN FOREIGN CURRENCY	33,826	(314)
CASH - BEGINNING OF YEAR	55,262	4,518
CASH - END OF YEAR	33,117	55,262
Supplemental disclosures of cash flow information:
Cash paid for interest	0	0
Cash paid for taxes	$ 0	$ 0

NOTE 1 - ORGANIZATION, BASIS OF

NOTE 1 - ORGANIZATION, BASIS OF PRESENTATION AND GOING CONCERN	12 Months Ended
	Aug. 31, 2018
Disclosure Text Block [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 – ORGANIZATION, BASIS OF PRESENTATION AND GOING CONCERN N ature of Business and History of the Company Digital Brand Media & Marketing Group, Inc. (f/k/a RTG Ventures, Inc.) (“The Company”) is an OTC:PK listed company. The Company was organized under the laws of the State of Florida on September 29, 1998. The Company strategically focuses on developing the business of its wholly owned and revenue generating online marketing services company, Digital Clarity. With deep DNA in its operating market, blending the services of an experienced professional workforce leveraging a technology offering positions the company in a strong, forward looking structure. Digital Clarity operates in the growing area of digital marketing that helps companies make the most of the digital economy focusing on areas such as Search Engine Marketing (Google, Yahoo! & Bing), Social Media (Twitter, Facebook & LinkedIn) and Internet Strategy Planning including Design, Analytics and Mobile Marketing. Following the acquisition of Digital Clarity in 2011 the Company has been honing its business model to be the differentiating service provider in digital marketing space to its clients and prospective business as DBMM grows into one of the leaders in the industry going forward. Today, DBMM Group crafts, designs and executes digital marketing strategies across multiple ad platforms and social media networks for a broad array of clients to help each of them establish a uniform brand identity across the digital universe. The product offering is a unique value proposition of intelligent analytics provided by an experienced digital marketing and technology team. Therefore, DBMM Group is a blend of data, strategy and creative execution. Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis. The financial statements do not reflect any adjustments that might result if The Company is unable to continue as a going concern. The Company has outstanding loans and convertible notes payable aggregating $1.4 million at August 31, 2018 and doesn’t have sufficient cash on hand to satisfy such obligations. However, during fiscal year 2018, loans of $188,045 were raised from the new loan arrangements. The Company also has a non-binding Commitment Letter from an investor of $250,000 which also includes a right of first refusal on additional capital raise up to $3 million which will contribute to satisfying such obligations and fund any potential cash flow deficiencies from operations for the foreseeable future. Accordingly, the accompanying consolidated financial statements have been prepared in conformity with U.S. GAAP, which contemplates continuation of the Company as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The carrying amounts of assets and liabilities presented in the financial statements do not necessarily purport to represent realizable or settlement values. The financial statements do not include any adjustment that might result from the outcome of this uncertainty.

NOTE 2 - SIGNIFICANT ACCOUNTING

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Aug. 31, 2018
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES Basis of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary Stylar (DBA Digital Clarity). All significant inter-company transactions are eliminated. Cash and Cash Equivalents Cash and cash equivalents consist primarily of cash in banks. The Company considers cash equivalents to include all highly liquid investments with original maturities of three months or less to be cash equivalents. The Company had no cash equivalents as of August 31, 2018 or 2017. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are recorded at the invoiced amount and do not bear interest. Accounts receivable are presented net of allowance for doubtful accounts. The Company has a policy of reserving for uncollectible accounts based on its best estimate of the amount of probable credit losses in its existing accounts receivable. The Company periodically reviews its accounts receivable to determine whether an allowance is necessary based on an analysis of past due accounts and other factors that may indicate that the realization of an account may be in doubt. Account balances deemed to be uncollectible are charged to the bad debt expense after all means of collection have been exhausted and the potential for recovery is considered remote. At August 31, 2018 and 2017, the Company recognized $ 0 and $21,797, respectively, as the allowance for doubtful accounts. Property and Equipment Property and equipment are stated at cost, less accumulated depreciation. Depreciation is provided using the straight-line method over the estimated useful lives of the related assets (primarily three to five years). Revenue Recognition The Company follows the guidance of ASC Topic 605, formerly, SAB 104 for revenue recognition. In general, the Company records revenue when persuasive evidence of an arrangement exists, services have been rendered, the sales price to the customer is fixed or determinable, and collectability is reasonably assured. Advertising Costs Advertising costs, which are included in cost of sales and general and administrative expenses in the accompanying Statements of Operations, are expensed when incurred. Total advertising expenses for fiscal years 2018 and 2017 amounted to $13,972 and $7,838, respectively. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities, at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Income Taxes The Company follows the provisions of the ASC 740 -10 related to, Accounting for Uncertain Income Tax Positions. The Company has adopted ASC 740-10-25 Definition of Settlement, Earnings (loss) per common share The Company utilizes the guidance per FASB Codification “ASC 260 "Earnings Per Share". Basic earnings per share is calculated on the weighted effect of all common shares issued and outstanding and is calculated by dividing net income available to common stockholders by the weighted average shares outstanding during the period. Diluted earnings per share, which is calculated by dividing net income available to common stockholders by the weighted average number of common shares used in the basic earnings per share calculation, plus the number of common shares that would be issued assuming conversion of all potentially dilutive securities outstanding, is not presented separately as it is anti- dilutive. Such securities have been excluded from the per share computations as of August 31, 2018 and 2017. Derivative Liabilities The Company assessed the classification of its derivative financial instruments as of August 31, 2018, which consist of convertible instruments and rights to shares of the Company’s common stock and determined that such derivatives meet the criteria for liability classification under ASC 815. ASC 815 generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument subject to the requirements of ASC 815. ASC 815 also provides an exception to this rule when the host instrument is deemed to be conventional, as described. During the years ended August 31, 2018 and 2017, the Company had notes payable outstanding in which the conversion rate was variable and undeterminable. Accordingly, the Company has recognized a derivative liability in connection with such instruments. The Company uses judgment in determining the fair value of derivative liabilities at the date of issuance at every balance sheet thereafter and in determining which valuation is most appropriate for the instrument (e.g., Binomial method), the expected volatility, the implied risk-free interest rate, as well as the expected dividend rate. Fair Value of Financial Instruments Effective January 1, 2008, the Company adopted FASB ASC 820-Fair Value Measurements and Disclosures, or ASC 820, for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements establishes a framework for measuring fair value and expands disclosure about such fair value measurements. The adoption of ASC 820 did not have an impact on the Company’s financial position or operating results but did expand certain disclosures. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below. Level 1 Observable inputs such as quoted market prices in active markets for identical assets or liabilities. Level 2 Observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3 Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions. The Company did not have any Level 2 or Level 3 assets or liabilities as of August 31, 2018, and 2017, with the exception of its derivative liability which are valued based on Level 3 inputs. Cash is considered to be highly liquid and easily tradable as of August 31, 2018 and 2017 and therefore classified as Level 1 within our fair value hierarchy. In addition, FASB ASC 825-10-25 Fair Value Option, or ASC 825-10-25, was effective January 1, 2008. ASC 825-10-25 expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value. The Company did not elect the fair value options for any of its qualifying financial instruments. Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for “Accounting for Derivative Instruments and Hedging Activities”. Professional standards generally provide three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of “Conventional Convertible Debt Instrument”. The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability. Stock Based Compensation We account for the grant of stock options and restricted stock awards in accordance with ASC 718, “Compensation-Stock Compensation.” ASC 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity-based compensation. Foreign Currency Translation Assets and liabilities of subsidiaries operating in foreign countries are translated into U.S. dollars using either the exchange rate in effect at the balance sheet date or historical rate, as applicable. Results of operations are translated using the average exchange rates prevailing throughout the year. The effects of exchange rate fluctuations on translating foreign currency assets and liabilities into U.S. dollars are included in a separate component of stockholders’ equity (accumulated other comprehensive loss), while gains and losses resulting from foreign currency transactions are included in operations. Business Combinations In accordance with Accounting Standards Codification 805, "Business Combinations" ("ASC 805") the Company records acquisitions under the purchase method of accounting, under which the acquisition purchase price is allocated to the assets acquired and liabilities assumed based upon their respective fair values. The Company utilizes management estimates and, in some instances, may require an independent third-party valuation firm to assist in determining the fair values of assets acquired, liabilities assumed, and contingent consideration granted. Such estimates and valuations require us to make significant assumptions, including projections of future events and operating performance. Customer Concentration Three of the Company's customers accounted for approximately 88% and 79% of its revenues during fiscal 2018 and 2017, respectively. Recently Issued Accounting Pronouncements In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (ASC 606), to clarify the principles of recognizing revenue and create common revenue recognition guidance between U.S. GAAP and International Financial Reporting Standards. Under ASC 606, revenue is recognized when a customer obtains control of promised goods or services and is recognized at an amount that reflects the consideration expected to be received in exchange for such goods or services. In addition, ASC 606 requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The ASC is effective for fiscal years beginning after December 15, 2017, including interim reporting periods therein. The Company is currently evaluating the impact of the adoption of ASU 2016-12 on the Company’s financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), to increase transparency and comparability among organizations by recognizing a right-of-use asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either operating or financing, with such classification affecting the pattern of expense recognition in the income statement. ASU 2016-02 is effective for fiscal years and interim periods within those years beginning after December 15, 2018, and early adoption is permitted. We are currently evaluating the impact ASU 2016-02 will have on our consolidated financial statements and associated disclosures. In August 2016, FASB issued accounting standards update ASU-2016-15, “Statement of Cash Flows” (Topic 230) – Classification of Certain Cash Receipts and Cash Payments”, to address diversity in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. The amendments in this ASU are effective for public and nonpublic entities for fiscal years beginning after December 15, 2018, and interim periods with fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The Company is currently evaluating the impact of the adoption of ASU 2016-15 on the Company’s financial statements. Management does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying consolidated financial statements.

NOTE 3 - PROPERTY AND EQUIPMENT

NOTE 3 - PROPERTY AND EQUIPMENT	12 Months Ended
	Aug. 31, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 3 – PROPERTY AND EQUIPMENT Property and equipment consisted of the following: Estimated Life 2018 2017 Computer and office equipment 3 to 5 years $ 22,335 $ 20,618 Less: Accumulated depreciation (20,314 ) (16,813 ) $ 2,021 $ 3,805 Depreciation expense amounted to $546 and $216, for the years ended August 31, 2018 and 2017 respectively.

NOTE 4 - LOANS PAYABLE

NOTE 4 - LOANS PAYABLE	12 Months Ended
	Aug. 31, 2018
Disclosure Text Block [Abstract]
Short-term Debt [Text Block]	NOTE 4 – LOANS PAYABLE August 31, 2018 2017 Loans payable $ 440,000 $ 370,000 The loans payables are due on demand, are unsecured, and are 6-12% interest bearing. During fiscal year ended August 31, 2018 and 2017, the Company generated loan proceeds of $135,000 and $0, respectively.

NOTE 5 - CONVERTIBLE DEBENTURES

NOTE 5 - CONVERTIBLE DEBENTURES	12 Months Ended
	Aug. 31, 2018
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 5 – CONVERTIBLE DEBENTURES At August 31, 2018, and August 31, 2017 convertible debentures consisted of the following: August 31, 2018 2017 Convertible notes payable $ 840,791 $ 840,791 Unamortized debt discount - - Total $ 840,791 $ 840,791 The convertible notes payable mature through February 2017, and they bear interest at ranges between 6% and 15%. The convertible promissory notes are convertible at ratios varying between 45% and 50% of the closing price at the date of conversion through, at its most favorable terms for the holders, the average of the three lowest closing bids for a period of 5-30 days prior to conversion. As of August 31, 2018, an aggregate of $840,791 of convertible promissory notes have matured and remain unpaid.

NOTE 6 - OFFICERS LOANS PAYABLE

NOTE 6 - OFFICERS LOANS PAYABLE	12 Months Ended
	Aug. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 6 – OFFICERS LOANS PAYABLE August 31, 2018 2017 Officers loans payable $ 140,896 $ 22,851 The loans payables are due on demand, are unsecured, and are non-interest bearing. During fiscal year ended August 31, 2018 and 2017, the Company generated loan proceeds of $140,896 and $22,851, respectively.

NOTE 7 - DERIVATIVE LIABILITIES

NOTE 7 - DERIVATIVE LIABILITIES	12 Months Ended
	Aug. 31, 2018
Disclosure Text Block [Abstract]
Derivatives and Fair Value [Text Block]	NOTE 7 – DERIVATIVE LIABILITIES The Company accounts for the embedded conversion features included in its convertible instruments as derivative liabilities. The aggregate fair value of derivative liabilities at August 31, 2018 and 2017 amounted to $ 724,313 and $740,953 respectively. At each measurement date, the fair value of the embedded conversion features was based on the lattice binomial method using the following assumptions: Years Ended August 31 2018 2017 Effective Exercise price 0.0007 - 0.00112 0.0095–0.00152 Effective Market price 0.0014 0.0019 Volatility 55.96% 85% Risk-free interest 2.46% 1.13% Terms 365 days 365 days Expected dividend rate 0% 0% Changes in the derivative liabilities during the years ended August 31, 2018 and 2017 are as follows: Balance at September 1, 2016 $ 1,517,811 Embedded conversion features at issuance - Changes in fair value of derivative liabilities (776,858 ) Balance, August 31, 2017 $ 740,953 Balance at September 1, 2017 $ 740,953 Embedded conversion features at issuance - Changes in fair value of derivative liabilities (16,640 ) Balance, August 31, 2018 $ 724,313

NOTE 8 - ACCRUED COMPENSATION

NOTE 8 - ACCRUED COMPENSATION	12 Months Ended
	Aug. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	NOTE 8 – ACCRUED COMPENSATION As of August 31, 2018, and 2017 the Company owes $1,070,156 and $882,643, respectively, in accrued compensation and expenses to certain directors/consultants. The amounts are non-interest bearing.

NOTE 9 - COMMON STOCK AND PREFE

NOTE 9 - COMMON STOCK AND PREFERRED STOCK	12 Months Ended
	Aug. 31, 2018
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 9 – COMMON STOCK AND PREFERRED STOCK Preferred Stock- Series 1 and 2 The designation of the Preferred Stock- Series 1 is as follows: Authorized 2,000,000 shares, par value of $0.001. One share of the Company’s Preferred Stock- Series is convertible into 53.04 shares of the Company’s common stock, at the holder’s option and with the Company’s acquiescence, and has three votes per share. The designation of the Preferred Stock- Series 2 is as follows: Authorized 2,000,000 shares, par value of $0.001. One share of the Company’s Preferred Stock- Series is convertible into one share of the Company’s common stock, at the holder’s option and with the Company’s acquiescence, and has no voting rights. Common Stock On March 5, 2013, Digital Brand Media & Marketing Group, Inc. received approval from the Financial Industry Regulatory Authority (FINRA) for its 100 to 1 reverse stock split. All shares have been retroactively adjusted to reflect the 1 to 100 reverse stock split. The Company approved a 1,000 to 1 Reverse Split of its shares of common stock, effective July 17, 2015. All reference to Common Stock shares and per share amounts have been retroactively restated to effect the reverse stock split as if the transaction had taken place as of the beginning of the earliest period presented. In addition, the authorized shares were reduced proportionately to 10,000,000 common shares. The Authorized Shares were increased to 2,000,000,000 in April 4, 2016. During the years ended August 31, 2018, and August 31, 2017, the Company issued 0, and 0 shares of its common stock, respectively.

NOTE 10 - EMPLOYMENT AND CONSUL

NOTE 10 - EMPLOYMENT AND CONSULTING AGREEMENTS	12 Months Ended
	Aug. 31, 2018
Disclosure Text Block Supplement [Abstract]
Commitments Disclosure [Text Block]	NOTE 10 – EMPLOYMENT AND CONSULTING AGREEMENTS In April 2010 a term sheet was agreed with Neil Gray as Chairman and Executive Director of the Company. The term was an initial three years, renewable annually beginning on September 1 st In September 2010 a term sheet was agreed with a Company Director, Linda Perry, for annual remuneration of $150,000 for her role as a consultant and as Executive Director for US interface to provide oversight regarding external regulatory reporting requirements. In addition, Ms. Perry is the lead executive for capital funding requirements and business development. The agreement had a rolling three-year term and was renewed in September 2013 and September 2016. In April 2011 a term sheet was agreed with a Company Officer, Reggie James, where remuneration was split between his duties as Senior Vice President and Executive Director of DBMM and Digital Clarity. Mr. James was appointed Co-Chief Operating Officer during fiscal year 2013. In conjunction with his appointment to the Company’s Board of Directors, the agreement provides for a monthly compensation of $4,500. In June 2012 a term sheet was agreed with a Company Officer, Steve Baughman, as Head of US Operations with a sign on bonus of 50,000 preferred shares, His compensation is performance-based, reflecting multiple projects and business development activities. Mr. Baughman was appointed Co-Chief Operating Officer during fiscal year 2013. The Company may award additional stock-based compensation, at its option.

NOTE 11 - COMMITMENTS AND CONTI

NOTE 11 - COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Aug. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 11 – COMMITMENTS AND CONTINGENCIES Leases DBMM's Corporate address is 747 Third Avenue, 2nd Floor, New York, NY 10017. The operating headquarters is located in the UK as Stylar limited, trading as Digital Clarity. DC is on a month-to-month lease at $1,416, as it is evaluating larger quarters. Legal Proceedings 1. 2. On November 9, 2018 following agreement by the parties and stated in an order for the case to go forward based on the existing record with the exception of the aforementioned Initial Decision which has been vacated/withdrawn. A hearing is scheduled for January 15, 2019 during which both parties will make a thirty-minute oral presentation. From time to time, the Company has become or may become involved in certain lawsuits and legal proceedings which arise in the ordinary course of business. The Company intends to vigorously defend its positions. However, litigation is subject to inherent uncertainties and an adverse result in those or other matters may arise from time to time that may harm its financial position, or our business and the outcome of these matters cannot be ultimately predicted.

NOTE 12 - INCOME TAXES

NOTE 12 - INCOME TAXES	12 Months Ended
	Aug. 31, 2018
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 12 – INCOME TAXES For the years ended August 31, 2018, and 2017, the benefit for income taxes differed from the amounts computed by applying the statutory federal income tax rate at which rate the tax benefits is expected to occur. The reconciliation is as follows: Years Ended August 31 2018 2017 Benefit computed at statutory rate $ 96,000 $ 157,000 State tax (benefit), net of federal affect 20,000 31,000 Permanent differences (primarily change in fair value of derivative liability) (4,000 ) (188,000 ) Increase in valuation allowance (112,000 ) - Net income tax benefit $ - $ - The Company has net operating loss carry-forward for income tax totaling purposes approximately $4.4 million at August 31, 2018 which expire at various times through 2038. A significant portion of these carry-forwards is subject to annual limitations due to “equity structure shifts” or “owner shifts” involving “five percent shareholders” (as defined in the Internal Revenue Code) which results in a more than fifty percent change in ownership. The net deferral tax asset is as follows: Years Ended August 31 2018 2017 Net operating loss carry-forward $ 1,107,000 $ 1,043,000 Accrued compensation 271,000 130,000 Valuation allowance (1,378,000 ) (1,173,000 ) Net deferred tax asset $ - $ - The valuation allowance increased by $205,000 during fiscal year 2018.

NOTE 13 - FOREIGN OPERATIONS

NOTE 13 - FOREIGN OPERATIONS	12 Months Ended
	Aug. 31, 2018
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	NOTE 13 – FOREIGN OPERATIONS As of August 31, 2018, all of our revenues and a majority of our assets are associated with subsidiaries located in the United Kingdom. Assets at August 31, 2018 and revenues for fiscal 2018 were as follows: United States Great Britain Total Revenues $ 3,627 $ 532,874 $ 536,501 Total revenues $ 3,627 $ 532,874 $ 536,501 Identifiable assets at August 31, 2018 $ 468 $ 129,358 $ 129,826 As of August 31, 2017, a majority of revenues and assets are associated with subsidiaries located in the United Kingdom. Assets and revenues for the year ended August 31, 2017, were as follows: United States Great Britain Total Revenues $ 40,627 $ 445,742 $ 486,369 Total revenues $ 40,627 $ 445,742 $ 486,369 Identifiable assets at August 31, 2017 $ (16 ) $ 115,950 $ 115,934

NOTE 14 - SUBSEQUENT EVENTS

NOTE 14 - SUBSEQUENT EVENTS	12 Months Ended
	Aug. 31, 2018
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 14 - SUBSEQUENT EVENTS None.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Aug. 31, 2018
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Basis of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary Stylar (DBA Digital Clarity). All significant inter-company transactions are eliminated.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Cash and cash equivalents consist primarily of cash in banks. The Company considers cash equivalents to include all highly liquid investments with original maturities of three months or less to be cash equivalents. The Company had no cash equivalents as of August 31, 2018 or 2017.
Receivables, Policy [Policy Text Block]	Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are recorded at the invoiced amount and do not bear interest. Accounts receivable are presented net of allowance for doubtful accounts. The Company has a policy of reserving for uncollectible accounts based on its best estimate of the amount of probable credit losses in its existing accounts receivable. The Company periodically reviews its accounts receivable to determine whether an allowance is necessary based on an analysis of past due accounts and other factors that may indicate that the realization of an account may be in doubt. Account balances deemed to be uncollectible are charged to the bad debt expense after all means of collection have been exhausted and the potential for recovery is considered remote. At August 31, 2018 and 2017, the Company recognized $ 0 and $21,797, respectively, as the allowance for doubtful accounts.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment are stated at cost, less accumulated depreciation. Depreciation is provided using the straight-line method over the estimated useful lives of the related assets (primarily three to five years).
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition The Company follows the guidance of ASC Topic 605, formerly, SAB 104 for revenue recognition. In general, the Company records revenue when persuasive evidence of an arrangement exists, services have been rendered, the sales price to the customer is fixed or determinable, and collectability is reasonably assured.
Advertising Costs, Policy [Policy Text Block]	Advertising Costs Advertising costs, which are included in cost of sales and general and administrative expenses in the accompanying Statements of Operations, are expensed when incurred. Total advertising expenses for fiscal years 2018 and 2017 amounted to $13,972 and $7,838, respectively.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities, at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company follows the provisions of the ASC 740 -10 related to, Accounting for Uncertain Income Tax Positions. The Company has adopted ASC 740-10-25 Definition of Settlement,
Earnings Per Share, Policy [Policy Text Block]	Earnings (loss) per common share The Company utilizes the guidance per FASB Codification “ASC 260 "Earnings Per Share". Basic earnings per share is calculated on the weighted effect of all common shares issued and outstanding and is calculated by dividing net income available to common stockholders by the weighted average shares outstanding during the period. Diluted earnings per share, which is calculated by dividing net income available to common stockholders by the weighted average number of common shares used in the basic earnings per share calculation, plus the number of common shares that would be issued assuming conversion of all potentially dilutive securities outstanding, is not presented separately as it is anti- dilutive. Such securities have been excluded from the per share computations as of August 31, 2018 and 2017.
Derivatives, Policy [Policy Text Block]	Derivative Liabilities The Company assessed the classification of its derivative financial instruments as of August 31, 2018, which consist of convertible instruments and rights to shares of the Company’s common stock and determined that such derivatives meet the criteria for liability classification under ASC 815. ASC 815 generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument subject to the requirements of ASC 815. ASC 815 also provides an exception to this rule when the host instrument is deemed to be conventional, as described. During the years ended August 31, 2018 and 2017, the Company had notes payable outstanding in which the conversion rate was variable and undeterminable. Accordingly, the Company has recognized a derivative liability in connection with such instruments. The Company uses judgment in determining the fair value of derivative liabilities at the date of issuance at every balance sheet thereafter and in determining which valuation is most appropriate for the instrument (e.g., Binomial method), the expected volatility, the implied risk-free interest rate, as well as the expected dividend rate.
Fair Value Measurement, Policy [Policy Text Block]	Fair Value of Financial Instruments Effective January 1, 2008, the Company adopted FASB ASC 820-Fair Value Measurements and Disclosures, or ASC 820, for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements establishes a framework for measuring fair value and expands disclosure about such fair value measurements. The adoption of ASC 820 did not have an impact on the Company’s financial position or operating results but did expand certain disclosures. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below. Level 1 Observable inputs such as quoted market prices in active markets for identical assets or liabilities. Level 2 Observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3 Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions. The Company did not have any Level 2 or Level 3 assets or liabilities as of August 31, 2018, and 2017, with the exception of its derivative liability which are valued based on Level 3 inputs. Cash is considered to be highly liquid and easily tradable as of August 31, 2018 and 2017 and therefore classified as Level 1 within our fair value hierarchy. In addition, FASB ASC 825-10-25 Fair Value Option, or ASC 825-10-25, was effective January 1, 2008. ASC 825-10-25 expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value. The Company did not elect the fair value options for any of its qualifying financial instruments.
Debt, Policy [Policy Text Block]	Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for “Accounting for Derivative Instruments and Hedging Activities”. Professional standards generally provide three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of “Conventional Convertible Debt Instrument”. The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock Based Compensation We account for the grant of stock options and restricted stock awards in accordance with ASC 718, “Compensation-Stock Compensation.” ASC 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity-based compensation.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Currency Translation Assets and liabilities of subsidiaries operating in foreign countries are translated into U.S. dollars using either the exchange rate in effect at the balance sheet date or historical rate, as applicable. Results of operations are translated using the average exchange rates prevailing throughout the year. The effects of exchange rate fluctuations on translating foreign currency assets and liabilities into U.S. dollars are included in a separate component of stockholders’ equity (accumulated other comprehensive loss), while gains and losses resulting from foreign currency transactions are included in operations.
Business Combinations Policy [Policy Text Block]	Business Combinations In accordance with Accounting Standards Codification 805, "Business Combinations" ("ASC 805") the Company records acquisitions under the purchase method of accounting, under which the acquisition purchase price is allocated to the assets acquired and liabilities assumed based upon their respective fair values. The Company utilizes management estimates and, in some instances, may require an independent third-party valuation firm to assist in determining the fair values of assets acquired, liabilities assumed, and contingent consideration granted. Such estimates and valuations require us to make significant assumptions, including projections of future events and operating performance.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Customer Concentration Three of the Company's customers accounted for approximately 88% and 79% of its revenues during fiscal 2018 and 2017, respectively.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Pronouncements In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (ASC 606), to clarify the principles of recognizing revenue and create common revenue recognition guidance between U.S. GAAP and International Financial Reporting Standards. Under ASC 606, revenue is recognized when a customer obtains control of promised goods or services and is recognized at an amount that reflects the consideration expected to be received in exchange for such goods or services. In addition, ASC 606 requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The ASC is effective for fiscal years beginning after December 15, 2017, including interim reporting periods therein. The Company is currently evaluating the impact of the adoption of ASU 2016-12 on the Company’s financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), to increase transparency and comparability among organizations by recognizing a right-of-use asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either operating or financing, with such classification affecting the pattern of expense recognition in the income statement. ASU 2016-02 is effective for fiscal years and interim periods within those years beginning after December 15, 2018, and early adoption is permitted. We are currently evaluating the impact ASU 2016-02 will have on our consolidated financial statements and associated disclosures. In August 2016, FASB issued accounting standards update ASU-2016-15, “Statement of Cash Flows” (Topic 230) – Classification of Certain Cash Receipts and Cash Payments”, to address diversity in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. The amendments in this ASU are effective for public and nonpublic entities for fiscal years beginning after December 15, 2018, and interim periods with fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The Company is currently evaluating the impact of the adoption of ASU 2016-15 on the Company’s financial statements. Management does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying consolidated financial statements.

NOTE 3 - PROPERTY AND EQUIPME_2

NOTE 3 - PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Aug. 31, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment consisted of the following: Estimated Life 2018 2017 Computer and office equipment 3 to 5 years $ 22,335 $ 20,618 Less: Accumulated depreciation (20,314 ) (16,813 ) $ 2,021 $ 3,805

NOTE 4 - LOANS PAYABLE (Tables)

NOTE 4 - LOANS PAYABLE (Tables)	12 Months Ended
	Aug. 31, 2018
Disclosure Text Block [Abstract]
Schedule of Short-term Debt [Table Text Block]	August 31, 2018 2017 Loans payable $ 440,000 $ 370,000

NOTE 5 - CONVERTIBLE DEBENTUR_2

NOTE 5 - CONVERTIBLE DEBENTURES (Tables)	12 Months Ended
	Aug. 31, 2018
Debt Disclosure [Abstract]
Convertible Debt [Table Text Block]	At August 31, 2018, and August 31, 2017 convertible debentures consisted of the following: August 31, 2018 2017 Convertible notes payable $ 840,791 $ 840,791 Unamortized debt discount - - Total $ 840,791 $ 840,791

NOTE 6 - OFFICERS LOANS PAYAB_2

NOTE 6 - OFFICERS LOANS PAYABLE (Tables)	12 Months Ended
	Aug. 31, 2018
Related Party Transactions [Abstract]
Schedule of Related Party Transactions [Table Text Block]	August 31, 2018 2017 Officers loans payable $ 140,896 $ 22,851

NOTE 7 - DERIVATIVE LIABILITI_2

NOTE 7 - DERIVATIVE LIABILITIES (Tables)	12 Months Ended
	Aug. 31, 2018
Disclosure Text Block [Abstract]
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	At each measurement date, the fair value of the embedded conversion features was based on the lattice binomial method using the following assumptions: Years Ended August 31 2018 2017 Effective Exercise price 0.0007 - 0.00112 0.0095–0.00152 Effective Market price 0.0014 0.0019 Volatility 55.96% 85% Risk-free interest 2.46% 1.13% Terms 365 days 365 days Expected dividend rate 0% 0%
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Changes in the derivative liabilities during the years ended August 31, 2018 and 2017 are as follows: Balance at September 1, 2016 $ 1,517,811 Embedded conversion features at issuance - Changes in fair value of derivative liabilities (776,858 ) Balance, August 31, 2017 $ 740,953 Balance at September 1, 2017 $ 740,953 Embedded conversion features at issuance - Changes in fair value of derivative liabilities (16,640 ) Balance, August 31, 2018 $ 724,313

NOTE 12 - INCOME TAXES (Tables)

NOTE 12 - INCOME TAXES (Tables)	12 Months Ended
	Aug. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	For the years ended August 31, 2018, and 2017, the benefit for income taxes differed from the amounts computed by applying the statutory federal income tax rate at which rate the tax benefits is expected to occur. The reconciliation is as follows: Years Ended August 31 2018 2017 Benefit computed at statutory rate $ 96,000 $ 157,000 State tax (benefit), net of federal affect 20,000 31,000 Permanent differences (primarily change in fair value of derivative liability) (4,000 ) (188,000 ) Increase in valuation allowance (112,000 ) - Net income tax benefit $ - $ -
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The net deferral tax asset is as follows: Years Ended August 31 2018 2017 Net operating loss carry-forward $ 1,107,000 $ 1,043,000 Accrued compensation 271,000 130,000 Valuation allowance (1,378,000 ) (1,173,000 ) Net deferred tax asset $ - $ -

NOTE 13 - FOREIGN OPERATIONS (T

NOTE 13 - FOREIGN OPERATIONS (Tables)	12 Months Ended
	Aug. 31, 2018
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	United States Great Britain Total Revenues $ 3,627 $ 532,874 $ 536,501 Total revenues $ 3,627 $ 532,874 $ 536,501 Identifiable assets at August 31, 2018 $ 468 $ 129,358 $ 129,826 United States Great Britain Total Revenues $ 40,627 $ 445,742 $ 486,369 Total revenues $ 40,627 $ 445,742 $ 486,369 Identifiable assets at August 31, 2017 $ (16 ) $ 115,950 $ 115,934

NOTE 1 - ORGANIZATION, BASIS _2

NOTE 1 - ORGANIZATION, BASIS OF PRESENTATION AND GOING CONCERN (Details)	12 Months Ended
	Aug. 31, 2018USD ($)
Disclosure Text Block [Abstract]
Notes Payable	$ 1,400,000
Proceeds from Issuance of Debt	188,045
Letters of Credit Outstanding, Amount	250,000
Equity Raise, Maximum	$ 3,000,000

NOTE 2 - SIGNIFICANT ACCOUNTI_2

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Allowance for Doubtful Accounts Receivable	$ 0	$ 21,797
Advertising Expense	$ 13,972	$ 7,838
Concentration Risk, Percentage	88.00%	79.00%
Minimum [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	5 years

NOTE 3 - PROPERTY AND EQUIPME_3

NOTE 3 - PROPERTY AND EQUIPMENT (Details) - USD ($)	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017
Property, Plant and Equipment [Abstract]
Depreciation	$ 546	$ 216

NOTE 3 - PROPERTY AND EQUIPME_4

NOTE 3 - PROPERTY AND EQUIPMENT (Details) - Property, Plant and Equipment - USD ($)	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 22,335	$ 20,618
Less: Accumulated depreciation	(20,314)	(16,813)
Property, Plant and Equipment, Net	$ 2,021	$ 3,805
Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Life	3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Life	5 years

NOTE 4 - LOANS PAYABLE (Details

NOTE 4 - LOANS PAYABLE (Details) - USD ($)	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017
NOTE 4 - LOANS PAYABLE (Details) [Line Items]
Proceeds from Loans	$ 135,000	$ 0
Minimum [Member]
NOTE 4 - LOANS PAYABLE (Details) [Line Items]
Short-term Debt, Percentage Bearing Fixed Interest Rate	6.00%
Maximum [Member]
NOTE 4 - LOANS PAYABLE (Details) [Line Items]
Short-term Debt, Percentage Bearing Fixed Interest Rate	12.00%

NOTE 4 - LOANS PAYABLE (Detai_2

NOTE 4 - LOANS PAYABLE (Details) - Schedule of Short-term Debt - USD ($)	Aug. 31, 2018	Aug. 31, 2017
Schedule of Short-term Debt [Abstract]
Loans payable	$ 440,000	$ 370,000

NOTE 5 - CONVERTIBLE DEBENTUR_3

NOTE 5 - CONVERTIBLE DEBENTURES (Details)	12 Months Ended
	Aug. 31, 2018USD ($)
NOTE 5 - CONVERTIBLE DEBENTURES (Details) [Line Items]
Debt Instrument, Convertible, Terms of Conversion Feature	The convertible promissory notes are convertible at ratios varying between 45% and 50% of the closing price at the date of conversion through, at its most favorable terms for the holders, the average of the three lowest closing bids for a period of 5-30 days prior to conversion.
Convertible Notes Payable, Current (in Dollars)	$ 840,791
Minimum [Member]
NOTE 5 - CONVERTIBLE DEBENTURES (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Maximum [Member]
NOTE 5 - CONVERTIBLE DEBENTURES (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	15.00%

NOTE 5 - CONVERTIBLE DEBENTUR_4

NOTE 5 - CONVERTIBLE DEBENTURES (Details) - Convertible Debt - USD ($)	Aug. 31, 2018	Aug. 31, 2017
Convertible Debt [Abstract]
Convertible notes payable	$ 840,791	$ 840,791
Unamortized debt discount	0	0
Total	$ 840,791	$ 840,791

NOTE 6 - OFFICERS LOANS PAYAB_3

NOTE 6 - OFFICERS LOANS PAYABLE (Details) - USD ($)	Aug. 31, 2018	Aug. 31, 2017
Related Party Transactions [Abstract]
Notes Payable, Related Parties, Current	$ 140,896	$ 22,851

NOTE 6 - OFFICERS LOANS PAYAB_4

NOTE 6 - OFFICERS LOANS PAYABLE (Details) - Schedule of Related Party Transactions - USD ($)	Aug. 31, 2018	Aug. 31, 2017
Schedule of Related Party Transactions [Abstract]
Officers loans payable	$ 140,896	$ 22,851

NOTE 7 - DERIVATIVE LIABILITI_3

NOTE 7 - DERIVATIVE LIABILITIES (Details) - USD ($)	Aug. 31, 2018	Aug. 31, 2017
Disclosure Text Block [Abstract]
Derivative Liability, Current	$ 724,313	$ 740,953

NOTE 7 - DERIVATIVE LIABILITI_4

NOTE 7 - DERIVATIVE LIABILITIES (Details) - Fair Value Measurement Inputs and Valuation Techniques	Aug. 31, 2018$ / shares	Aug. 31, 2017$ / shares
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Effective Market price (in Dollars per share)	$ 0.0014	$ 0.0019
Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Effective Exercise price (in Dollars per share)	0.0007	0.0095
Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Effective Exercise price (in Dollars per share)	$ 0.00112	$ 0.00152
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement Input	0.5596	0.85
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement Input	0.0246	0.0113
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement Input	365	365
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement Input	0	0

NOTE 7 - DERIVATIVE LIABILITI_5

NOTE 7 - DERIVATIVE LIABILITIES (Details) - Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation - USD ($)	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Abstract]
Balance	$ 740,953	$ 1,517,811
Embedded conversion features at issuance	0	0
Changes in fair value of derivative liabilities	(16,640)	(776,858)
Balance	$ 724,313	$ 740,953

NOTE 8 - ACCRUED COMPENSATION (

NOTE 8 - ACCRUED COMPENSATION (Details) - USD ($)	Aug. 31, 2018	Aug. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Employee-related Liabilities, Current	$ 1,070,156	$ 882,643

NOTE 9 - COMMON STOCK AND PRE_2

NOTE 9 - COMMON STOCK AND PREFERRED STOCK (Details) - $ / shares	Jul. 17, 2015	Mar. 05, 2013	May 31, 2017	Aug. 31, 2018	Aug. 31, 2017	Apr. 04, 2016
NOTE 9 - COMMON STOCK AND PREFERRED STOCK (Details) [Line Items]
Stockholders' Equity, Reverse Stock Split	1,000 to 1	100 to 1
Common Stock, Shares Authorized	10,000,000			2,000,000,000	2,000,000,000	2,000,000,000
Stock Issued During Period, Shares, New Issues				0	0
Preferred Stock, Series 1 [Member]
NOTE 9 - COMMON STOCK AND PREFERRED STOCK (Details) [Line Items]
Preferred Stock, Shares Authorized				2,000,000	2,000,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)				$ 0.001	$ 0.001
Convertible Preferred Stock, Shares Issued upon Conversion				53.04
Preferred Stock, Voting Rights				three votes per share
Preferred Stock ,Series 2 [Member]
NOTE 9 - COMMON STOCK AND PREFERRED STOCK (Details) [Line Items]
Preferred Stock, Shares Authorized				2,000,000	2,000,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)				$ 0.001	$ 0.001
Convertible Preferred Stock, Shares Issued upon Conversion				1
Preferred Stock, Voting Rights			no voting rights

NOTE 10 - EMPLOYMENT AND CONS_2

NOTE 10 - EMPLOYMENT AND CONSULTING AGREEMENTS (Details) - USD ($)	1 Months Ended
	Jun. 30, 2012	Apr. 30, 2011	Sep. 30, 2010	Apr. 30, 2010
NOTE 10 - EMPLOYMENT AND CONSULTING AGREEMENTS (Details) [Line Items]
Consulting Agreement, Annual Amount			$ 150,000
Board of Directors Chairman [Member]
NOTE 10 - EMPLOYMENT AND CONSULTING AGREEMENTS (Details) [Line Items]
Employment Agreement, Term				3 years
Senior Vice President and Executive Director [Member]
NOTE 10 - EMPLOYMENT AND CONSULTING AGREEMENTS (Details) [Line Items]
Employment Agreement, Monthly Compensation		$ 4,500
Chief Operating Officer [Member]
NOTE 10 - EMPLOYMENT AND CONSULTING AGREEMENTS (Details) [Line Items]
Stock Issued During Period, Shares, Share-based Compensation, Gross (in Shares)	50,000

NOTE 11 - COMMITMENTS AND CON_2

NOTE 11 - COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	Jun. 18, 2018	Jul. 15, 2015	Dec. 31, 2013	Aug. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Operating Leases, Rent Expense, Minimum Rentals				$ 1,416
Loss Contingency, Damages Sought, Value			$ 337,500
Litigation Settlement, Amount Awarded to Other Party		$ 122,891.87
Litigation Settlement, Expense		$ 25,000
Payments for Legal Settlements	$ 65,000

NOTE 12 - INCOME TAXES (Details

NOTE 12 - INCOME TAXES (Details)	12 Months Ended
	Aug. 31, 2018USD ($)
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards	$ 4,400,000
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 205,000

NOTE 12 - INCOME TAXES (Detai

NOTE 12 - INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($) $ in Millions	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Benefit computed at statutory rate	$ 96,000	$ 157,000
State tax (benefit), net of federal affect	20,000	31,000
Permanent differences (primarily change in fair value of derivative liability)	(4,000)	(188,000)
Increase in valuation allowance	(112,000)	0
Net income tax benefit	$ 0	$ 0

NOTE 12 - INCOME TAXES (Det_2

NOTE 12 - INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Aug. 31, 2018	Aug. 31, 2017
Schedule of Deferred Tax Assets and Liabilities [Abstract]
Net operating loss carry-forward	$ 1,107,000	$ 1,043,000
Accrued compensation	271,000	130,000
Valuation allowance	(1,378,000)	(1,173,000)
Net deferred tax asset	$ 0	$ 0

NOTE 13 - FOREIGN OPERATIONS (D

NOTE 13 - FOREIGN OPERATIONS (Details) - Schedule of Segment Reporting Information, by Segment - USD ($)	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017
Segment Reporting Information [Line Items]
Revenues	$ 536,501	$ 486,369
Total revenues	536,501	486,369
Identifiable assets	129,826	115,934
UNITED STATES
Segment Reporting Information [Line Items]
Revenues	3,627	40,627
Total revenues	3,627	40,627
Identifiable assets	468	(16)
UNITED KINGDOM
Segment Reporting Information [Line Items]
Revenues	532,874	445,742
Total revenues	532,874	445,742
Identifiable assets	$ 129,358	$ 115,950