AB International (ABQQ) 10-K 16 Dec 16 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Aug. 31, 2016	Dec. 08, 2016
Document and Entity Information:
Entity Registrant Name	AB INTERNATIONAL GROUP CORP.
Entity Central Index Key	1,605,331
Document Type	10-K
Document Period End Date	Aug. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--08-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		26,150,000
Entity Public Float		$ 0
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,016

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Aug. 31, 2016	Aug. 31, 2015
Current Assets
Cash and cash equivalents	$ 166,826
Accounts receivable	28,200
Prepaid expenses	22,501
Net assets of discontinued operations	587
Total Current Assets	218,114
Computer equipment, net
Intangible assets, net	96,384
TOTAL ASSETS	314,498
Current Liabilities
Accounts payable and accrued liabilities	77,226
Due to shareholder	2,797
Due to previous shareholder
Net liabilities of discontinued operations		6,779
Total Liabilities	80,023	6,779
Stockholders' Equity (Deficit)
Common stock, $0.001 par value, 75,000,000 shares authorized; 26,150,000 and 3,370,000 shares issued and outstanding, respectively	26,150	3,370
Additional paid-in capital	285,193	22,230
Deficit from discontinued operations	(40,189)	(32,379)
Accumulated deficit	(36,679)
Total Stockholders' Equity (Deficit)	234,475	(6,779)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 314,498

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Aug. 31, 2016	Aug. 31, 2015
Stockholders' Equity (Deficit)
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	26,150,000	3,370,000
Common stock, shares outstanding	26,150,000	3,370,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Aug. 31, 2016	Aug. 31, 2015
Consolidated Statements Of Operations
REVENUE	$ 28,200
OPERATING EXPENSES
General and administrative expenses	49,879
Related party salary and wages	15,000
Total Operating Expenses	64,879
LOSS FROM CONTINUED OPERATIONS	(36,679)
Provision for income taxes
LOSS FROM CONTINUED OPERATION	(36,679)
LOSS FROM DISCONTINUED OPERATIONS	$ (7,810)	$ (28,605)
LOSS FROM CONTINUED OPERATIONS PER SHARE: BASIC AND DILUTED	$ (0.01)
LOSS FROM DISONTINUED OPERATION PER SHARE: BASIC AND DILUTED	0	(0.01)
NET LOSS PER SHARE: BASIC AND DILUTED	$ 0	$ (0.01)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED	9,465,574	3,130,452

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Common Stock	Subscription Receivable	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance, Shares at Aug. 31, 2014	2,800,000
Beginning Balance, Amount at Aug. 31, 2014	$ 2,800			$ (3,774)	$ (974)
Common shares issued for cash at $0.04 per share, Shares	570,000
Common shares issued for cash at $0.04 per share, Amount	$ 570		22,230		22,800
Net loss				(28,605)	(28,605)
Ending Balance, Shares at Aug. 31, 2015	3,370,000
Ending Balance, Amount at Aug. 31, 2015	$ 3,370		22,230	(32,379)	(6,779)
Common shares issued to related party for cash at $0.01 per share, Shares	10,000,000
Common shares issued to related party for cash at $0.01 per share, Amount	$ 10,000		90,000		$ 100,000
Common shares issued for cash at $0.01 per share, Shares	12,780,000				12,780,000
Common shares issued for cash at $0.01 per share, Amount	$ 12,780		150,820		$ 163,600
Loans forgiven by previous shareholder			22,143		22,143
Net loss				(44,489)	(44,489)
Ending Balance, Shares at Aug. 31, 2016	26,150,000
Ending Balance, Amount at Aug. 31, 2016	$ 26,150		$ 285,193	$ (76,868)	$ 234,475

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended		25 Months Ended
	Aug. 31, 2016	Aug. 31, 2015	Aug. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss from continuing operations	$ (36,679)
Net loss from discontinued operations, net of tax expense	(7,810)	(28,605)
Adjustments to reconcile net loss to net cash from operating activities:
Depreciation	3,616
Changes in operating assets and liabilities:
Accounts receivable	(28,200)
Prepaid expenses	(22,501)
Accounts payable and accrued liabilities	77,226
Change in Assets (Liabilities) from discontinued operations	8,619	(6,779)
Net cash used in operating activities	(5,729)	(35,384)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of intangible asset	(30,000)
Accounts payable for purchase of intangible asset	(70,000)
Net cash used in investing activities	(100,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Loans from previous shareholder	300	17,100	$ 22,406
Due to shareholder	2,797
Proceeds from sale of common stock	163,600	22,800
Proceeds from sale of common stock to related party	100,000
Net cash provided by financing activities	266,697	39,900
Net increase (decrease) in cash and cash equivalents	160,968
Cash and cash equivalents - beginning of period	5,857	5,857
Cash and cash equivalents - end of period	166,825	5,857	$ 5,857
Supplemental Cash Flow Disclosures
Cash paid for interest
Cash paid for income taxes
Non-Cash Investing and Financing Activity:
Computer equipment disposed to previous shareholder	563
Loans forgiven by previous shareholder	22,143
Accounts Payable related to Intangible Asset Purchase	$ 70,000

ORGANIZATION AND BUSINESS OPERA

ORGANIZATION AND BUSINESS OPERATIONS	12 Months Ended
	Aug. 31, 2016
Notes to Financial Statements
Note 1. ORGANIZATION AND BUSINESS OPERATIONS	AB INTERNATIONAL GROUP CORP. (the “Company”, “we” or “us”) was incorporated under the laws of the State of Nevada on July 29, 2013 (“Inception”) and originally intended to purchase used cars in the United States and sell them in Krygyzstan. The Company’s fiscal year end is August 31. On January 22, 2016, the Company's former sole officer, who owned 83% of the Company's outstanding common shares, sold all his common shares to un-related investors. Subsequently, the Company modified its business plan and is currently focusing on the creation of a mobile app marketing engine to be used for movie trailer promotion thru a mobile smartphone app in China.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Aug. 31, 2016
Notes to Financial Statements
Note 2. SUMMARY OF SIGNIFICANT ACCOUNTING 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 Company’s year -end is August 31. The financial statements have been prepared on a consolidated basis, with their fully owned subsidiary App Board Limited. No intercompany balances or transactions exist during the period ended August 31, 2016. On January 22, 2016, the Company modified its business plan, and therefore the Company has classified all transactions and balances prior to the modification of the business plan as Discontinued Operations in the financial statements. Basis of Consolidation The financial statements have been prepared on a consolidated basis, with the Company’s fully owned subsidiary App Board Limited. No intercompany balances or transactions exist during the period ended August 31, 2016. 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. Foreign Currency Transactions The Company’s planned operations are outside of the United States, which results in exposure to market risks from changes in foreign currency rates. The financial risk arise from the fluctuations in foreign exchange rates and the degrees of volatility in these rates. Currently the Company does not use derivative instruments to reduce its exposure to foreign currency risk. Nonmonetary assets and liabilities are translated at historical rates and monetary assets and liabilities are translated at exchange rates in effect at the end of the year. Revenues and expenses are translated at average rates for the year. Gains and losses from translation of foreign currency financial statements into U.S. dollars are included in current results of operations. Accounts Receivable Accounts receivable consist of amounts due from promotional services provided. Amounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable. No amount for bad debt expense has been recorded by the company. Prepaid Expenses Prepaids consist of filing fees and advances related to consulting fees that have been paid in advance. The prepaid balances are amortized when the related expense is incurred. Intangible Assets Intangible assets are stated at cost and depreciated on the straight line method over the estimated life of the asset, which is 5 years. The intangible assets are mobile application product that is used to generate sales by utilizing the mobile app as advertising for third parties, events, or products. Income Taxes The Company accounts for income taxes pursuant to FASB ASC 740 “ Income Taxes ASC 740 also provides criteria for the recognition, measurement, presentation and disclosure of uncertain tax positions. Under ASC 740, the impact of an uncertain tax position on the income tax return may only be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. At August 31, 2016, there were no unrecognized tax benefits. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification No. 605, “Revenue Recognition” ("ASC-605"), ASC-605 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management's judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. The Company has recognized the revenues associated mobile app sales once the criteria has been met, the product has been delivered, and the Company has received payment from the vendor. Basic and Diluted Income (Loss) Per Share The Company computes income (loss) per share in accordance with FASB ASC 260, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. No potentially dilutive debt or equity instruments were issued or outstanding during the years ended August 31, 2016 and 2015. Recent accounting pronouncements We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company other than those relating to the revised requirements related to revenue recognition, which are required subsequent to December 15, 2016.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Aug. 31, 2016
Notes to Financial Statements
Note 3. GOING CONCERN	The Company has an accumulated deficit of $36,679 from continuing operations, and a deficit of $40,189 from discontinued operations as of August 31, 2016 and further losses are anticipated in the development of its business. Accordingly, there is substantial doubt about the Company’s ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and, or, obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand, loans from directors and, or, the private placement of common stock.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Aug. 31, 2016
Notes to Financial Statements
Note 4. RELATED PARTY TRANSACTIONS	In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note. From July 29, 2013 through August 31, 2015, the Company's previous sole director loaned the Company $22,406 to pay for incorporation costs and operating expenses. The loan was non-interest bearing, due upon demand and unsecured. Thereafter, this director advanced another $300 to the Company for operating expenses and the Company's computer was disposed to this director for a value $563. On January 15, 2016, the $22,143 balance of the loan was forgiven by this director and was recorded as additional paid-in capital. As at August 31, 2016 and August 31, 2015, the Company owed $0 and $22,406 to this director, respectively. On June 1, 2016, the Company sold 10,000,000 shares of its common stock to the Company’s sole director at $0.01. During the year ended August 31, 2016, $15,000 was paid to two related parties as salaries and wages. The Company had management fees to the current sole director of $2,087 for the year ending August 31, 2016. As of August 31, 2016, the Company owed $2,797 to the current sole director.

EQUITY

EQUITY	12 Months Ended
	Aug. 31, 2016
Notes to Financial Statements
Note 5. EQUITY	The Company has 75,000,000 shares of common stock authorized with a par value of $ 0.001 per share. During the year ended August 31, 2016, the company issued 12,780,000 common shares, par value of $0.01, for proceeds of $163,600 to four unrelated parties. On June 3, 2016, the Company sold 10,000,000 shares of its common stock to a related party (an executive officer and sole director of the Company) at $0.01 per share for total proceeds of $100,000. The shares were sold pursuant to the exemption from registration set forth in Rule 506 of Regulation D as promulgated under the Securities Act of 1933, as amended, constitute "restricted securities" as that term is defined in Rule 144 promulgated under the Act, and contain a standard restrictive legend. The funds were received by the Company on June 3, 2016. As at August 31, 2016, 26,150,000 issued and outstanding shares of common stock were held by approximately 11 shareholders of record.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Aug. 31, 2016
Notes to Financial Statements
Note 6. INCOME TAXES	As of August 31, 2016 the Company had net operating loss carry forwards of $73,251 that may be available to reduce future years' taxable income through 2035. Subsequent to the Company's change in control, the Company has a net operating loss carryforward of $36,679. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards. Due to the change in control during the year, the Company is expecting limitations on the loss carry forward amounts. that were generated prior to the change in control. Components of net deferred tax assets, including a valuation allowance, are as follows at August 31, 2016 and 2015: Years Ended August 31, 2016 2015 Deferred tax asset attributable to: Net operating loss carry over $ 25,638 $ 11,333 Less: valuation allowance (25,638 ) (11,333 ) Net deferred tax asset $ - $ - The valuation allowance for deferred tax assets as of August 31, 2016 was $25,628, and $11,333 as of August 31, 2015. In assessing the recovery of the deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in the periods in which those temporary differences become deductible. Management considers the scheduled reversals of future deferred tax assets, projected future taxable income, and tax planning strategies in making this assessment. As a result, management determined it was more likely than not the deferred tax assets would not be realized as of August 31, 2016 and 2015. Reconciliation between the statutory rate and the effective tax rate is as follows at August 31, 2016 and 2015: 2016 2015 Federal statutory tax rate (35.0 ) % (35.0 ) % Change in valuation allowance 35.0 % 35.0 % Effective tax rate - % - %

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Aug. 31, 2016
Notes to Financial Statements
Note 7. SUBSEQUENT EVENTS	In accordance with ASC 855-10, the Company has analyzed its operations subsequent to August 31, 2016 to the date these financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements.

SUMMARY OF SIGNIFICANT ACCOUN14

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Aug. 31, 2016
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 Company’s year -end is August 31. The financial statements have been prepared on a consolidated basis, with their fully owned subsidiary App Board Limited. No intercompany balances or transactions exist during the period ended August 31, 2016. On January 22, 2016, the Company modified its business plan, and therefore the Company has classified all transactions and balances prior to the modification of the business plan as Discontinued Operations in the financial statements.
Basis of Consolidation	The financial statements have been prepared on a consolidated basis, with the Company’s fully owned subsidiary App Board Limited. No intercompany balances or transactions exist during the period ended August 31, 2016.
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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents.
Foreign Currency Transactions	The Company’s planned operations are outside of the United States, which results in exposure to market risks from changes in foreign currency rates. The financial risk arise from the fluctuations in foreign exchange rates and the degrees of volatility in these rates. Currently the Company does not use derivative instruments to reduce its exposure to foreign currency risk. Nonmonetary assets and liabilities are translated at historical rates and monetary assets and liabilities are translated at exchange rates in effect at the end of the year. Revenues and expenses are translated at average rates for the year. Gains and losses from translation of foreign currency financial statements into U.S. dollars are included in current results of operations.
Accounts Receivable	Accounts receivable consist of amounts due from promotional services provided. Amounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable. No amount for bad debt expense has been recorded by the company.
Prepaid Expenses	Prepaids consist of filing fees and advances related to consulting fees that have been paid in advance. The prepaid balances are amortized when the related expense is incurred.
Intangible Assets	Intangible assets are stated at cost and depreciated on the straight line method over the estimated life of the asset, which is 5 years. The intangible assets are mobile application product that is used to generate sales by utilizing the mobile app as advertising for third parties, events, or products.
Income Taxes	The Company accounts for income taxes pursuant to FASB ASC 740 “ Income Taxes ASC 740 also provides criteria for the recognition, measurement, presentation and disclosure of uncertain tax positions. Under ASC 740, the impact of an uncertain tax position on the income tax return may only be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. At August 31, 2016, there were no unrecognized tax benefits.
Revenue Recognition	The Company recognizes revenue in accordance with Accounting Standards Codification No. 605, “Revenue Recognition” ("ASC-605"), ASC-605 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management's judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. The Company has recognized the revenues associated mobile app sales once the criteria has been met, the product has been delivered, and the Company has received payment from the vendor.
Basic and Diluted Income (Loss) Per Share	The Company computes income (loss) per share in accordance with FASB ASC 260, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. No potentially dilutive debt or equity instruments were issued or outstanding during the years ended August 31, 2016 and 2015.
Recent accounting pronouncements	We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company other than those relating to the revised requirements related to revenue recognition, which are required subsequent to December 15, 2016.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Aug. 31, 2016
Income Taxes Tables
Schedule of Deferred Tax Assets and Liabilities	Components of net deferred tax assets, including a valuation allowance, are as follows at August 31, 2016 and 2015: Years Ended August 31, 2016 2015 Deferred tax asset attributable to: Net operating loss carry over $ 25,638 $ 11,333 Less: valuation allowance (25,638 ) (11,333 ) Net deferred tax asset $ - $ -
Schedule of Effective Income Tax Rate Reconciliation	Reconciliation between the statutory rate and the effective tax rate is as follows at August 31, 2016 and 2015: 2016 2015 Federal statutory tax rate (35.0 ) % (35.0 ) % Change in valuation allowance 35.0 % 35.0 % Effective tax rate - % - %

ORGANIZATION AND BUSINESS OPE16

ORGANIZATION AND BUSINESS OPERATIONS (Details Narrative)	12 Months Ended
	Aug. 31, 2016
Organization And Business Operations Details Narrative
State Country Name	State of Nevada
Entity Incorporation, Date of Incorporation	Jul. 29, 2013
Ownership Percentage by Former Sole Officer	83.00%

SUMMARY OF SIGNIFICANT ACCOUN17

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	12 Months Ended
	Aug. 31, 2016
Notes to Financial Statements
Estimated life of asset	5 years

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Aug. 31, 2016	Aug. 31, 2015
Going Concern Details Narrative
Accumulated deficit	$ (36,679)
Deficit from discontinued operations	$ (40,189)	$ (32,379)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Detail Narrative) - USD ($)	12 Months Ended		25 Months Ended
	Aug. 31, 2016	Aug. 31, 2015	Aug. 31, 2015
Loans from previous shareholder	$ 300	$ 17,100	$ 22,406
Computer equipment disposed to previous shareholder	563
Loans forgiven by former shareholder	22,143
Due to previous shareholder
Salaries and wages	15,000
Due to shareholder	2,797
Director [Member]
Due to previous shareholder	0	$ 22,406	$ 22,406
Management fees	$ 2,087
On June 3, 2016 [Member]
Common shares issued to related party for cash at $0.01 per share, Shares	10,000,000
On January 15, 2016 [Member]
Loans forgiven by former shareholder	$ (22,143)

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)	12 Months Ended
	Aug. 31, 2016	Aug. 31, 2015
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common shares issued for cash at $0.01 per share, Shares	12,780,000
Proceeds from sale of common stock	$ 163,600	$ 22,800
Proceeds from sale of common stock to related party	$ 100,000
Common stock, shares issued	26,150,000	3,370,000
Common stock, shares outstanding	26,150,000	3,370,000
On June 3, 2016 [Member]
Common shares issued to related party for cash at $0.01 per share, Shares	10,000,000
Proceeds from sale of common stock to related party	$ 100,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Aug. 31, 2016	Aug. 31, 2015
Deferred tax asset attributable to:
Net operating loss carry over	$ 25,638	$ 11,333
Less: valuation allowance	(25,638)	(11,333)
Net deferred tax asset

INCOME TAXES (Details 1)

INCOME TAXES (Details 1)	12 Months Ended
	Aug. 31, 2016	Aug. 31, 2015
Income Taxes Details 1
Federal statutory tax rate	(35.00%)	(35.00%)
Change in valuation allowance	35.00%	35.00%
Effective tax rate	0.00%	0.00%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Aug. 31, 2016	Aug. 31, 2015
Income Taxes Details Narrative
Net operating loss carry forwards	$ 73,251
Net operating loss carry forwards expiration year	through 2,035
Net loss from continuing operations	$ (36,679)
Valuation allowance for deferred tax assets	$ 25,638	$ 11,333