PREPAID EXPENSES	9 Months Ended
May 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
PREPAID EXPENSES	On June 1, 2018, the Company entered into an agreement with an outside phone apps designer to develop a VideoMix smartphone app for video synthesis and sharing. The first payment of $307,200 to the app designer was recorded as prepaid expense. As of May 31, 2019, the Company has completed the VideoMix development and entered into testing procedures. On September 5, 2018, the Company acquired a movie copy right from Aura Blocks Limited at a purchase price of $768,000. The Company has paid $460,862 as of May 31, 2019. Prepaid expense as of May 31, 2019 includes $307,200 payment to the designer to develop the VideoMix phone app, $460,862 payment to acquire the movie copy right, $9,167 prepaid consulting fees net of amortization, and $2,000 prepayment of financial advisor fee.

Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.17)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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