| Significant Accounting Policies (Policies) | 3 Months Ended |
| Oct. 31, 2017 |
| Significant Accounting Policies Policies | |
| Use of Estimates | Use of Estimates The preparation of financial statements
in conformity with accounting principles generally accepted in the United States 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 or revenues and expenses during the reporting period. Actual results could differ
from those estimates. |
| Functional Currency | Functional currency The functional currency of the Company
is the U.S. dollar (“$” or “dollar"), which is the currency of the primary economic environment in which
the operations of the Company are conducted. The functional currency of its foreign subsidiary is the New Israeli Shekel ("NIS"). The financial statements of
the subsidiary were translated into dollars in accordance with the relevant standards of the Financial Accounting Standards
Board ("FASB"). Accordingly, assets and liabilities were translated from NIS to $ using year-end exchange rates and
income and expense items were translated at average exchange rates during the year. Gains or losses resulting from translation
adjustments are reflected in stockholders' deficit, under “accumulated other comprehensive income (loss)”. |
| Principles of Consolidation | Principles of consolidation The consolidated financial statements
include the accounts of the Company, the wholly owned subsidiaries of Bengio Urban Renewals Ltd for the quarter ended October 30,
2017. Significant intercompany balances and transactions have been eliminated. |
| Cash and Cash Equivalents | Cash and cash equivalents Cash and equivalents include investments
with initial maturities of three months or less. The Company maintains its cash balances at credit-worthy financial institutions
that are insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000. |
| Property, Plant and Equipment | Property, plant and equipment Property, plant and equipment (“PPE”)
are stated at cost less accumulated depreciation and amortization. Expenditures for maintenance and repairs are charged to
expense as incurred. Additions, improvements and major replacements that extend the life of the asset are capitalized. Depreciation and amortization is
recorded using the straight-line method over the estimated useful lives of depreciable assets, which are generally three to five
years. |
| Land Development Costs | Land development costs Land development costs, including
estimated value of land, under TAMA 38 purchase agreements are capitalized when definite agreement is signed with the tenants.
Tax arising from such agreements is recorded as Obligation under construction agreements when the Company can estimate the tax
obligation. |
| Accounts Payable and Accrued Expenses | Accounts Payable and Accrued
Expenses Accounts payable and accrued expenses
are carried at amortized cost and represent liabilities for goods and services provided to the Company prior to the end of the
financial year that are unpaid and arise when the Company becomes obliged to make future payments in respect of the purchase of
these goods and services. |
| Revenue Recognition | Revenue Recognition The Company recognizes revenue when
all of the following have occurred: persuasive evidence of an agreement with the customer exists, delivery has occurred or services
have been rendered, the selling price is fixed or determinable and collectability of the selling price is reasonably assured. The Company recognizes revenues
when title has passed to the customer, which is generally when products are shipped. |
| Cost of Sales | Cost of Sales Cost of sales consists of the cost
of merchandise sold to customers. |
| Income Taxes | Income taxes Income taxes are accounted for in
accordance with ASC Topic 740, “Income Taxes.” Under the asset and liability method, deferred tax assets and liabilities
are recognized for the future consequences of differences between the financial statement carrying amounts of existing assets and
liabilities and their respective tax bases (temporary differences). Deferred tax assets and liabilities are measured using tax
rates expected to apply to taxable income in the years in which those temporary differences are recovered or settled. Valuation
allowances for deferred tax assets are established when it is more likely than not that some portion or all of the deferred tax
assets will not be realized. |
| Share-base Payments | Share-base payments Share-based payments to
employees are measured at the fair value of the options issued and amortized over the vesting periods. Share-based payments
to non-employees are measured at the fair value of the goods or services received or the fair value of the equity instruments
issued if it is determined the fair value of the goods or services cannot be reliably measured, and are recorded at the date
the goods or services are received. The amount recognized as an expense is adjusted to reflect the number of awards expected
to vest. The offset to the recorded cost is to share-based payments reserve. Consideration received on the exercise of stock
options is recorded as capital stock and the related share-based payments reserve is transferred to share capital. |
| Earnings Per Share | Earnings per share The Company computes net loss per
share in accordance with ASC 260, “Earnings Per Share” ASC 260 requires presentation of both basic and diluted earnings
per share (“EPS”) on the face of the income statement. Basic EPS is calculated by dividing the profit or loss attributable
to common shareholders of the Company by the weighted average number of common shares outstanding during the period. Diluted EPS
is determined by adjusting the profit or loss attributable to common shareholders and the weighted average number of common shares
outstanding for the effects of all potential dilutive common shares. As at March 31, 2017 the Company had no potentially dilutive
shares. |
| Fair Value of Financial Instruments | Fair Value of Financial Instruments The Company measures assets and
liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements,
which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be,
in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants
would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework
for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned
a hierarchical level. The following are the hierarchical
levels of inputs to measure fair value: - Level 1: Quoted prices in active
markets for identical instruments; - Level 2: Other significant observable
inputs (including quoted prices in active markets for similar instruments); - Level 3: Significant unobservable
inputs (including assumptions in determining the fair value of certain investments). |
| Adoption of New Accounting Standards | Adoption of New Accounting Standards ASC Update 2014-15 “Presentation
of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue
as a Going Concern In August 2014, the FASB issued
ASC Update 2014-15, "Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties
about an Entity’s Ability to Continue as a Going Concern" ("ASU 2014-15"). ASU 2014-15 provide guidance on
management’s responsibility in evaluating whether there are conditions or events, considered in the aggregate, that raise
substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial
statements are issued (or within one year after the date that the financial statements are available to be issued when applicable).
ASU 2014-15 also provide guidance related to the required disclosures as a result of management evaluation. The amendments in ASU 2014-15 became
effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Management
applied the guidance of ASU 2014-15 to these financial statements and has determined that there is a substantial doubt about the
Company’s ability to continue as a going concern. Certain disclosures were updated to conform to the disclosures required
under ASU 2014-15. |
| Newly Issued Accounting Pronouncements | Newly issued accounting pronouncements ASC Update 2014-09 “Revenue
from Contracts with Customers (Topic 606)” and Related Updates In May of 2014, the FASB issued
ASC Update 2014-09, “Revenue from Contracts with Customers (Topic 606).” ASC Update 2014-09 provides guidance for the
recognition, measurement and disclosure of revenue related to the transfer of promised goods or services to customers. This update
was effective for fiscal years beginning after December 15, 2016, for which early adoption was prohibited. However, in August of 2015, the
FASB issued ASC Update 2014-14, “Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date,”
deferring the effective date of ASC Update 2014-09 to fiscal years beginning after December 15, 2017(the first quarter of fiscal
year 2018 for the Company), and permitting early adoption of this update, but only for annual reporting periods beginning after
December 15, 2016, and interim reporting periods within that reporting period. During 2016, the FASB issued several
Accounting Standard Updates that focuses on certain implementation issues of the new revenue recognition guidance including Narrow-Scope
Improvements and Practical Expedients, Principal versus Agent Considerations and Identifying Performance Obligations and Licensing. An entity should apply the amendments
in this ASU using one of the following two methods: 1. retrospectively to each prior reporting period presented with a possibility
to elect certain practical expedients, or, 2. Retrospectively with the cumulative effect of initially applying ASU 2014-09 recognized
at the date of initial application. If an entity elects the latter transition method, it also should provide certain additional
disclosures. The Company intends to adopt ASU
2014-09 as of January 1, 2018. The Company is in the process of evaluating the impact of ASU 2014-09 on its potential revenue streams,
if any, and on its financial reporting and disclosures. Management is expecting to complete the evaluation of the impact of the
accounting and disclosure changes on the business processes, controls and systems throughout 2017. Since the company did not report
any revenues since its inception, management believes that the adoption of ASU 2014-09 will not have significant impact on its
financial statements. |
