| Document and Entity Information | 6 Months Ended | |
| 31-May-14 | Jul. 01, 2014 | |
| Document And Entity Information [Abstract] | ' | ' |
| Entity Registrant Name | 'Be At TV, Inc. | ' |
| Entity Central Index Key | '0001558009 | ' |
| Trading Symbol | 'betv | ' |
| Current Fiscal Year End Date | '--11-30 | ' |
| Entity Filer Category | 'Smaller Reporting Company | ' |
| Entity Common Stock, Shares Outstanding | ' | 61,050,000 |
| Document Type | '10-Q | ' |
| Document Period End Date | 31-May-14 | ' |
| Amendment Flag | 'false | ' |
| Document Fiscal Year Focus | '2014 | ' |
| Document Fiscal Period Focus | 'Q2 | ' |
| Balance Sheets (USD $) | 31-May-14 | Nov. 30, 2013 |
| Current Assets | ' | ' |
| Cash | ' | $14,696 |
| Total Current Assets | ' | 14,696 |
| Total Assets | ' | 14,696 |
| Current Liabilities | ' | ' |
| Accounts payable | 48,747 | 3,919 |
| Due to shareholder | 19,850 | ' |
| Total Current Liabilities | 68,597 | 3,919 |
| Total Liabilities | 68,597 | 3,919 |
| Stockholders' Equity (Deficit) | ' | ' |
| Preferred stock, $0.0001 par value, 10,000,000 shares authorized; 0 shares issued and outstanding | ' | ' |
| Common stock, $0.0001 par value, 1,650,000,000 shares authorized; 61,050,000 shares issued and outstanding | 6,105 | 6,105 |
| Additional paid-in capital | 46,395 | 46,395 |
| Deficit accumulated during the development stage | -121,097 | -41,723 |
| Total Stockholders' Equity (Deficit) | -68,597 | 10,777 |
| Total Liabilities and Stockholders' Equity (Deficit) | ' | $14,696 |
| Balance Sheets (Parentheticals) (USD $) | 31-May-14 | Nov. 30, 2013 |
| Statement of Financial Position [Abstract] | ' | ' |
| Preferred stock, par value (in dollars per share) | $0.00 | $0.00 |
| Preferred stock, shares authorized | 10,000,000 | 10,000,000 |
| Preferred stock, shares issued | 0 | 0 |
| Preferred stock, shares outstanding | 0 | 0 |
| Common stock, par value (in dollars per share) | $0.00 | $0.00 |
| Common stock, shares authorized | 1,650,000,000 | 1,650,000,000 |
| Common stock, shares issued | 61,050,000 | 61,050,000 |
| Common stock, shares outstanding | 61,050,000 | 61,050,000 |
| Statements of Operations (Unaudited) (USD $) | 3 Months Ended | 6 Months Ended | 25 Months Ended | ||
| 31-May-14 | 31-May-13 | 31-May-14 | 31-May-13 | 31-May-14 | |
| Income Statement [Abstract] | ' | ' | ' | ' | ' |
| Revenue | ' | ' | ' | ' | ' |
| Operating Expenses: | ' | ' | ' | ' | ' |
| General and administrative | ' | 28 | 13,456 | 106 | 15,710 |
| Professional fees | 17,100 | 5,947 | 65,918 | 14,414 | 105,387 |
| Total operating expenses | 17,100 | 5,975 | 79,374 | 14,520 | 121,097 |
| Net loss | ($17,100) | ($5,975) | ($79,374) | ($14,520) | ($121,097) |
| Basic and Diluted Loss per Common Share (in dollars per share) | $0 | $0 | $0 | $0 | ' |
| Basic and Diluted Weighted Average Shares Outstanding (in shares) | 61,050,000 | 41,350,436 | 61,050,000 | 38,167,586 | ' |
| Statements of Cash Flows (Unaudited) (USD $) | 6 Months Ended | 25 Months Ended | |
| 31-May-14 | 31-May-13 | 31-May-14 | |
| Cash Flows from Operating Activities: | ' | ' | ' |
| Net loss | ($79,374) | ($14,520) | ($121,097) |
| Adjustments to reconcile net loss to net cash used in operating activities: | ' | ' | ' |
| Expenses paid by a related party | 19,850 | ' | 19,850 |
| Changes in operating assets and liabilities: | ' | ' | ' |
| Accounts Payable and accrued liabilities | 44,828 | 787 | 48,747 |
| Net Cash Used by Operating Activities | -14,696 | -13,733 | -52,500 |
| Cash Flows from Investing Activities: | ' | ' | ' |
| Cash Flows from Financing Activities: | ' | ' | ' |
| Proceeds from issuance of common stock | ' | 30,000 | 52,500 |
| Net Cash Provided by Financing Activities | ' | 30,000 | 52,500 |
| Net increase (decrease) in cash | -14,696 | 16,267 | ' |
| Cash at beginning of period | 14,696 | 8,252 | ' |
| Cash end of period | ' | 24,519 | ' |
| Supplemental Cash Flow Disclosure: | ' | ' | ' |
| Interest paid | ' | ' | ' |
| Taxes paid | ' | ' | ' |
| ORGANIZATION AND DESCRIPTION OF BUSINESS | 6 Months Ended |
| 31-May-14 | |
| Organization And Description Of Business [Abstract] | ' |
| ORGANIZATION AND DESCRIPTION OF BUSINESS | ' |
| NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS | |
| BE AT TV, INC. (formerly SBOR, Inc.) (the "Company") was incorporated in the State of Nevada on April 30, 2012 and it is based in Lake Oswego, Oregon, USA. The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America, and the Company's fiscal year end is November 30. | |
| Effective December 20, 2013, the Company completed a merger with its wholly-owned subsidiary, Be At TV, Inc., a Nevada corporation, which was incorporated solely to effect a change in its name. As a result, the Company changed its name from "SBOR, Inc." to "Be At TV, Inc." | |
| The Company is a development stage company that intends to manage the renovation, upgrades, and maintenance of real estate properties. To date, the Company's activities have been limited to its formation and the raising of equity capital. |
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 6 Months Ended | ||
| 31-May-14 | |||
| Accounting Policies [Abstract] | ' | ||
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | ' | ||
| NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | |||
| Development Stage Company | |||
| The Company is considered to be in the development stage as defined in ASC 915 "Development Stage Entities". The Company is devoting substantially all of its efforts to development of business plans. | |||
| Basis of Presentation | |||
| The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America (GAAP). These interim unaudited financial statements have been prepared on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company's financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period. | |||
| Use of estimates | |||
| The preparation of financial statements in conformity with GAAP 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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company's periodic filings with the Securities and Exchange Commission include, where applicable, disclosures of estimates, assumptions, uncertainties and markets that could affect the financial statements and future operations of the Company. | |||
| Start-Up Costs | |||
| In accordance with ASC 720, "Start-up Costs", the Company expensed all costs incurred in connection with the start-up and organization of the Company. | |||
| Cash and Cash Equivalents | |||
| Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had $nil and $14,696 in cash and cash equivalents at May 31, 2014 and November 30, 2013, respectively. | |||
| Concentrations of Credit Risks | |||
| The Company's financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. | |||
| Revenue Recognition | |||
| The Company recognizes revenue from the sale of services in accordance with ASC 605, "Revenue Recognition". Revenue consists of management fees for the renovation, upgrades, and maintenance of real estate properties. Sales income is recognized only when all of the following criteria have been met: | |||
| i) | Persuasive evidence for an agreement exists; | ||
| ii) | Service has been provided; | ||
| iii) | The fee is fixed or determinable; and | ||
| iv) | Collection is reasonably assured. | ||
| Loss per Share | |||
| The Company has adopted ASC 260, "Earnings Per Share", ("EPS") which requires presentation of basic and diluted EPS on the face of the income statement for all entities with complex capital structures, and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. | |||
| The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding. | |||
| Income Taxes | |||
| The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, "Accounting for Income Taxes". The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. As of May 31, 2014 and November 30, 2013, the Company did not have any amounts recorded pertaining to uncertain tax positions. | |||
| Recent Accounting Pronouncements | |||
| Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company's financial statements. | |||
| GOING CONCERN AND LIQUIDITY CONSIDERATIONS | 6 Months Ended |
| 31-May-14 | |
| Going Concern And Liquidity Considerations [Abstract] | ' |
| GOING CONCERN AND LIQUIDITY CONSIDERATIONS | ' |
| NOTE 3 - GOING CONCERN AND LIQUIDITY CONSIDERATIONS | |
| The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company sustained net losses of $79,374 and used cash in operating activities of $14,696 for the six months ended May 31, 2014. The Company had working capital deficit, stockholders' deficiency, and accumulated deficit of $68,597, $68,597 and $121,097, respectively, at May 31, 2014. These factors raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. The Company's continuation as a going concern is dependent upon its ability to generate revenues and its ability to continue receiving capital from third parties. No assurance can be given that the Company will be successful in these efforts. | |
| The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. |
| SHAREHOLDER'S EQUITY | 6 Months Ended | ||
| 31-May-14 | |||
| Stockholders' Equity Note [Abstract] | ' | ||
| SHAREHOLDER'S EQUITY | ' | ||
| NOTE 4 – SHAREHOLDER'S EQUITY | |||
| Authorized Stock | |||
| At inception, the Company has authorized 100,000,000 common shares and 10,000,000 preferred shares, both with a par value of $0.0001 per share. Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought. | |||
| Effective December 20, 2013, the Company increased the number of authorized common stock to 1,650,000,000 common shares with a par value $0.0001 per share. | |||
| Common Share Issuances | |||
| Effective December 20, 2013, the Company effected a 16.5 for 1 forward split of its common stock, under which each shareholder of record received sixteen and one-half (16.5) new shares of the Company's common stock for every one (1) old share outstanding. | |||
| Since inception (April 30, 2012) to May 31, 2014, and retroactively adjusted to give effect for the 16.5 for 1 forward stock split, the company has issued a total of 61,050,000 common shares for $52,500 cash, as follows: | |||
| · | On May 2, 2012, the Company issued 16,500,000 shares to an officer and director for $5,000 cash. | ||
| · | On June 12, 2012, the Company issued 16,500,000 shares to an officer and director for $5,000 cash. | ||
| · | During January 2013, the Company issued to unaffiliated investors 5,940,000 shares for $9,000 cash. | ||
| · | During May to July 2013, the Company issued to unaffiliated investors 22,110,000 shares for $33,500 cash. | ||
| Preferred Share Issuances | |||
| There were no preferred shares issued from inception (April 30, 2012) through the period ended May 31, 2014. | |||
| SUBSEQUENT EVENTS | 6 Months Ended |
| 31-May-14 | |
| Subsequent Events [Abstract] | ' |
| SUBSEQUENT EVENTS | ' |
| NOTE 5 – SUBSEQUENT EVENTS | |
| In accordance with ASC 855-10, the Company's management reviewed all material events through the date of this report and determined that there are no material subsequent events to report: |
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 6 Months Ended | ||
| 31-May-14 | |||
| Accounting Policies [Abstract] | ' | ||
| Basis of Presentation | ' | ||
| Basis of Presentation | |||
| The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America (GAAP). These interim unaudited financial statements have been prepared on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company's financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period. | |||
| Use of estimates | ' | ||
| Use of estimates | |||
| The preparation of financial statements in conformity with GAAP 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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company's periodic filings with the Securities and Exchange Commission include, where applicable, disclosures of estimates, assumptions, uncertainties and markets that could affect the financial statements and future operations of the Company. | |||
| Start-Up Costs | ' | ||
| Start-Up Costs | |||
| In accordance with ASC 720, "Start-up Costs", the Company expensed all costs incurred in connection with the start-up and organization of the Company. | |||
| Cash and Cash Equivalents | ' | ||
| Cash and Cash Equivalents | |||
| Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had $nil and $14,696 in cash and cash equivalents at May 31, 2014 and November 30, 2013, respectively. | |||
| Concentrations of Credit Risks | ' | ||
| Concentrations of Credit Risks | |||
| The Company's financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. | |||
| Revenue Recognition | ' | ||
| Revenue Recognition | |||
| The Company recognizes revenue from the sale of services in accordance with ASC 605, "Revenue Recognition". Revenue consists of management fees for the renovation, upgrades, and maintenance of real estate properties. Sales income is recognized only when all of the following criteria have been met: | |||
| i) | Persuasive evidence for an agreement exists; | ||
| ii) | Service has been provided; | ||
| iii) | The fee is fixed or determinable; and | ||
| iv) | Collection is reasonably assured. | ||
| Loss per Share | ' | ||
| Loss per Share | |||
| The Company has adopted ASC 260, "Earnings Per Share", ("EPS") which requires presentation of basic and diluted EPS on the face of the income statement for all entities with complex capital structures, and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. | |||
| The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding. | |||
| Income Taxes | ' | ||
| Income Taxes | |||
| The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, "Accounting for Income Taxes". The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. As of May 31, 2014 and November 30, 2013, the Company did not have any amounts recorded pertaining to uncertain tax positions. | |||
| Recent Accounting Pronouncements | ' | ||
| Recent Accounting Pronouncements | |||
| Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company's financial statements. | |||
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) (USD $) | 31-May-14 | Nov. 30, 2013 | 31-May-13 | Nov. 30, 2012 |
| Accounting Policies [Abstract] | ' | ' | ' | ' |
| Cash and cash equivalents | ' | $14,696 | $24,519 | $8,252 |
| GOING CONCERN AND LIQUIDITY CONSIDERATIONS (Detail Textuals) (USD $) | 3 Months Ended | 6 Months Ended | 25 Months Ended | |||
| 31-May-14 | 31-May-13 | 31-May-14 | 31-May-13 | 31-May-14 | Nov. 30, 2013 | |
| Going Concern And Liquidity Considerations [Abstract] | ' | ' | ' | ' | ' | ' |
| Net loss | ($17,100) | ($5,975) | ($79,374) | ($14,520) | ($121,097) | ' |
| Net cash used by operating activities | ' | ' | -14,696 | -13,733 | -52,500 | ' |
| Working capital deficit | -68,597 | ' | -68,597 | ' | -68,597 | ' |
| Stockholders' deficiency | -68,597 | ' | -68,597 | ' | -68,597 | 10,777 |
| Accumulated deficit | $121,097 | ' | $121,097 | ' | $121,097 | $41,723 |
| SHAREHOLDER'S EQUITY (Detail Textuals) (USD $) | 0 Months Ended | |||
| Apr. 30, 2012 | 31-May-14 | Nov. 30, 2013 | Apr. 30, 2012 | |
| Stockholders' Equity Note [Abstract] | ' | ' | ' | ' |
| Common stock, shares authorized | ' | 1,650,000,000 | 1,650,000,000 | 100,000,000 |
| Common stock, par value (in dollars per share) | ' | $0.00 | $0.00 | $0.00 |
| Preferred stock, shares authorized | ' | 10,000,000 | 10,000,000 | 10,000,000 |
| Preferred stock, par value (in dollars per share) | ' | $0.00 | $0.00 | $0.00 |
| Common stock, voting rights | 'one vote | ' | ' | ' |
| SHAREHOLDER'S EQUITY (Detail Textuals 1) (USD $) | 6 Months Ended | 25 Months Ended | 0 Months Ended | 1 Months Ended | 3 Months Ended | |||
| 31-May-14 | 31-May-13 | 31-May-14 | 31-May-14 | Jun. 12, 2012 | 2-May-12 | Jan. 31, 2013 | Jul. 31, 2013 | |
| Common Shares | Common Shares | Common Shares | Common Shares | Common Shares | ||||
| Officer and Director | Officer and Director | Unaffiliated investors | Unaffiliated investors | |||||
| Stockholders Equity Note [Line Items] | ' | ' | ' | ' | ' | ' | ' | ' |
| Forward split, common stock | ' | ' | ' | '16.5 for 1 | ' | ' | ' | ' |
| Common shares issued for cash (in shares) | ' | ' | ' | 61,050,000 | 16,500,000 | 16,500,000 | 5,940,000 | 22,110,000 |
| Cash proceeds from issuance of common stock shares | ' | $30,000 | $52,500 | $52,500 | $5,000 | $5,000 | $9,000 | $33,500 |
