| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 9 Months Ended |
| May 31, 2018 |
| Summary Of Significant Accounting Policies Policies | |
| Basis of Presentation | The
financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United
States of America and are presented in US dollars. The Companys year-end is August 31. |
| Cash and Cash Equivalents | The
Company considers all highly liquid investments with original maturity of three months or less to be cash equivalents. |
| Use of Estimates and Assumptions | The
preparation of financial statements in conformity with generally accepted accounting principles requires that management makes
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 period. Actual results could
differ from those estimates. |
| Revenue Recognition | The
Company applies paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes
revenue when it is realized or realizable and earned less estimated future doubtful accounts. The Company considers revenue realized
or realizable and earned when all of the following criteria are met:
(i) persuasive evidence
of an arrangement exists,
(ii) the services have
been rendered and all required milestones achieved,
(iii) the sales price
is fixed or determinable, and
(iv) collectability is
reasonably assured. |
| Foreign Currency Translation | The
financial statements are presented in United States dollars. In accordance with ASC 830, Foreign Currency Matters,
foreign denominated monetary assets and liabilities are translated into their United States dollar equivalents using foreign exchange
rates which prevailed at the balance sheet date. Revenue and expenses are translated at average rates of exchange during the year.
Gains or losses resulting from foreign currency transactions are included in results of operations. |
| Stock-Based Compensation | The
Company accounts for stock-based compensation using the fair value method following the guidance set forth in section 718-10 of
the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity
to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair
value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required
to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost
is recognized for equity instruments for which employees do not render the requisite service. |
| Development Stage Company | The
Company complies with Financial Accounting Standards Codification (ASC) 915 and Securities and Exchange Commission
Act Guide 7 for its characterization of the Company as development stage enterprise. |
| Fair Value for Financial Assets and Financial Liabilities | The
Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial
instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (Paragraph 820-10-35-37) to
measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in
accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value
measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37
establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three
broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical
assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph
820-10-35-37 are described below:
Level
1 Quoted
market prices available in active markets for identical assets or liabilities as of the reporting date.
Level
2 Pricing
inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable
as of the reporting date.
Level
3 Pricing
inputs that are generally observable inputs and not corroborated by market data.
The
carrying amounts of the Companys financial assets and liabilities, such as cash, approximate their fair values because
of the short maturity of these instruments. The
Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently,
the Company did not have any fair value adjustments for assets and liabilities measured at fair value at May 31, 2018, nor gains
or losses are reported in the statement of operations that are attributable to the change in unrealized gains or losses relating
to those assets and liabilities still held at the reporting date for the period ended May 31, 2018. |
| Income Taxes | The
Company follows the accrual method of accounting for income taxes. Under this method, deferred income tax assets and liabilities
are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values
and their respective income tax basis (temporary differences). The effect on the deferred income tax assets and liabilities of
a change in tax rates is recognized in income in the period that includes the enactment date. At May 31, 2018 a full deferred
tax asset valuation allowance has been provided and no deferred tax asset has been recorded. |
| Basic and Diluted Net Income (Loss) per Share | The
Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share which requires presentation
of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net
income (loss) available to common shareholders (numerator) by the weighted average number of common shares outstanding (denominator)
during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock
options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted
EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise
of stock options or warrants. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive. |
| Recent Accounting Pronouncements | In
June 2014, the FASB issued ASU 2014-10, Development Stage Entities (Topic 915) Elimination of Certain Financial Reporting Requirements.
ASU 2014-10 eliminates the distinction of a development stage entity and certain related disclosure requirements., including the
elimination of inception-to-date information on the statements of operations, cash flows and shareholders equity. The amendments
in ASU 2014-10 will be effective prospectively for annual reporting periods beginning after December 15, 2014 and interim periods
within those annual periods, however early adoption is permitted for financial statements not yet issued. The Company adopted
ASU 2014-10 since the quarter ended February 28, 2015, thereby no longer presenting or disclosing any information required by
Topic 915. The
Company has reviewed all recently issued, but not yet effective, and does not believe the future adoption of any such pronouncements
may be expected to cause a material impact on its financial condition or the results of its operations. |
