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FAIR VALUE OF FINANCIAL INSTRUMENTS
12 Months Ended
Oct. 31, 2013
Restated [Member]  
FAIR VALUE OF FINANCIAL INSTRUMENTS
(7)            FAIR VALUE OF FINANCIAL INSTRUMENTS
The Company's financial instruments consist of cash, accounts receivables, accounts payable and accrued expenses, and advances from affiliate. The carrying amounts of cash and accounts receivables approximate their respective fair values because of the short maturities of those instruments. Financial liabilities for which carrying values approximate fair value include accounts payable and accrued expenses. The fair value of advances from affiliate is not readily determinable as no similar market exists for these instruments and it doesn't have a specified date of repayment.