SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Feb. 28, 2014

Accounting Policies [Line Items]

Equity Method Investments and Joint Ventures Disclosure [Text Block]

Additionally, the Company's ownership interest in real estate development joint ventures as of February 28, 2014 is listed below:

Real Estate Development Joint Ventures	Countries	Ownership		Basis of Presentation
GolfPark Plaza, S.A.	Panama	50.0	%	Equity(1)
Price Plaza Alajuela PPA, S.A.	Costa Rica	50.0	%	Equity(1)

⁽¹⁾ Joint venture interests are recorded as investment in unconsolidated affiliates on the consolidated balance sheets.

Value Added Receivable [Table Text Block]

The following table summarizes the VAT receivables reported by the Company (in thousands):

	February 28, 2014		August 31, 2013
Prepaid expenses and other current assets	$	5,304	$	5,458
Other non-current assets	$	16,610	$	12,875

Translation of foreign currencies gains or losses [Table Text Block]

The following table summarizes the amounts recorded for the three and six month periods ending February 28, 2014 and 2013 (in thousands):

	Three Months Ended					Six Months Ended
	February 28, 2014		February 28, 2013			February 28, 2014		February 28, 2013
Currency gain (loss)	$	712	$	(265	)	$	1,023	$	(264	)

Schedule of Restricted Cash and Cash Equivalents [Table Text Block]

The following table summarizes the restricted cash reported by the Company (in thousands):

	February 28, 2014		August 31, 2013
Short-term restricted cash:
Restricted cash for Honduras loan	$	1,200	$	1,200
Restricted cash in Honduras for purchase of property	200		3,148
Restricted cash for land purchase option agreements	850		1,599
Other short-term restricted cash (1)	78		37
Total short-term restricted cash	$	2,328	$	5,984
Long-term restricted cash:
Restricted cash for Honduras loan	$	1,720	$	1,720
Restricted cash for Colombia bank loans	24,000		32,000
Other long-term restricted cash (1)	1,040		1,055
Total long-term restricted cash	$	26,760	$	34,775
Total restricted cash	$	29,088	$	40,759

⁽¹⁾ Other short-term and long-term restricted cash consists mainly of cash deposits held within banking institutions in compliance with federal regulatory requirements in Costa Rica and Panama.

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The following tables presents a reconciliation of the effective tax rate for the periods presented:

	Three Months Ended				Six Months Ended
	February 28, 2014		February 28, 2013		February 28, 2014		February 28, 2013
Federal tax provision at statutory rates	35.0	%	35.0	%	35.0	%	35.0	%
State taxes, net of federal benefit	0.2		0.2		0.3		0.2
Differences in foreign tax rates	(5.3	)	(4.7	)	(4.8	)	(4.6	)
Permanent items and other adjustments	(1.8	)	(2.1	)	(0.2	)	(1.3	)
Increase (decrease) in foreign valuation allowance	0.1		1.0		(0.1	)	0.6
Provision for income taxes	28.2	%	29.4	%	30.2	%	29.9	%

Fair Value, by Balance Sheet Grouping

The carrying value and fair value of the Company’s debt as of February 28, 2014 and August 31, 2013 is as follows (in thousands):

	February 28, 2014				August 31, 2013
	Carrying Value		Fair Value		Carrying Value		Fair Value
Long-term debt, including current portion	$	60,195	$	60,710	$	73,020	$	72,576

Schedule of Goodwill [Table Text Block]

The table below presents goodwill resulting from certain business combinations as of February 28, 2014 and August 31, 2013 (in thousands).  The change in goodwill is a result of foreign exchange translation losses.

	February 28, 2014		August 31, 2013		Change
Goodwill	$	36,321	$	36,364	$	(43	)

Derivative Swaps [Member]

Accounting Policies [Line Items]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis

The following table summarizes financial assets and liabilities measured and recorded at fair value on a recurring basis in the Company’s consolidated balance sheet as of February 28, 2014 and August 31, 2013 (in thousands) for derivatives that qualify for hedge accounting: 

Assets and Liabilities as of February 28, 2014	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
Prepaid expenses and other current assets (Cross-currency interest rate swaps)	$	—	$	891	$	—	$	891
Other non-current assets - (Cross-currency interest rate swaps)	—		1,969		—		1,969
Other long-term liabilities – (Interest rate swaps)	—		—		—		—
Other long-term liabilities – (Cross-currency interest rate swaps)	—		—		—		—
Total	$	—	$	2,860	$	—	$	2,860

Assets and Liabilities as of August 31, 2013	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)			Significant Unobservable Inputs (Level 3)		Total
Prepaid expenses and other current assets (Cross-currency interest rate swaps)	$	—	$	—		$	—	$	—
Other non-current assets - (Cross-currency interest rate swaps)	—		1,505			—		1,505
Other long-term liabilities – (Interest rate swaps)	—		(14		)	—		(14		)
Other long-term liabilities – (Cross-currency interest rate swaps)	—		—			—		—
Total	$	—	$	1,491		$	—	$	1,491

Forward Contracts [Member]

Accounting Policies [Line Items]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis

The following table summarizes financial assets and liabilities measured and recorded at fair value on a recurring basis in the Company’s consolidated balance sheet as of February 28, 2014 and August 31, 2013 (in thousands) for derivatives that do not qualify for hedge accounting: 

Assets and Liabilities as of February 28, 2014	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)			Significant Unobservable Inputs (Level 3)		Total
Prepaid expenses and other current assets (Foreign currency forward contracts)	$	—	$	1		$	—	$	1
Other accrued expenses (Foreign currency forward contracts)	—		(55		)	—		(55		)
Net fair value of derivatives designated as hedging instruments that do not qualify for hedge accounting	$	—	$	(54	)	$	—	$	(54	)

Assets and Liabilities as of August 31, 2013	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
Prepaid expenses and other current assets (Foreign currency forward contracts)	$	—	$	—	$	—	$	—
Other accrued expenses (Foreign currency forward contracts)	—		—		—		—
Net fair value of derivatives designated as hedging instruments that do not qualify for hedge accounting	$	—	$	—	$	—	$	—