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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Aug. 31, 2017
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract] |
Schedule of Real Estate Development Joint Ventures |
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﻿ |  |  |  |  |  |  |
﻿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.
Summary of Restricted Cash |
﻿ |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |
﻿ |  | August 31, |  |  | August 31,
﻿ |  | 2017 |  |  | 2016
﻿Short-term restricted cash: |  |  |  |  |  |  |
﻿Restricted cash for land purchase option agreements |  | $ | 300 |  |  | $ | 442
﻿Other short-term restricted cash |  |  | 160 |  |  |  | 76
﻿Total short-term restricted cash |  | $ | 460 |  |  | $ | 518
﻿ |  |  |  |  |  |  |
﻿Long-term restricted cash: |  |  |  |  |  |  |
﻿Other long-term restricted cash (1) |  | $ | 2,818 |  |  | $ | 2,676
﻿Total long-term restricted cash |  | $ | 2,818 |  |  | $ | 2,676
﻿Total restricted cash |  | $ | 3,278 |  |  | $ | 3,194
﻿
| (1) |  | O ther long-term restricted cash consists mainly of cash deposits held within banking institutions in compliance with federal regulatory requirements in Costa Rica and Panama.
Summary of Value Added Tax Receivables |
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﻿ |  |  |  |  |  |
﻿ |  | August 31, |  | August 31,
﻿ |  | 2017 |  | 2016
﻿Prepaid expenses and other current assets |  | $ | 6,650 |  | $ | 1,635
﻿Other non-current assets |  |  | 24,904 |  |  | 32,502
﻿Total amount of VAT receivable reported |  | $ | 31,554 |  | $ | 34,137
﻿
Summary of Income Tax Receivables |
﻿ |  |  |  |  |  |
﻿ |  |  |  |  |  |
﻿ |  | August 31, |  | August 31,
﻿ |  | 2017 |  | 2016
﻿Prepaid expenses and other current assets |  | $ | 6,403 |  | $ | 6,402
﻿Other non-current assets |  |  | 10,492 |  |  | 10,376
﻿Total amount of income tax receivable reported |  | $ | 16,895 |  | $ | 16,778
﻿
Summary of Carrying Value and Fair Value of Debt |
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  | August 31, 2017 |  | August 31, 2016
﻿ |  | Carrying Value |  | Fair Value(1) |  | Carrying Value |  | Fair Value
﻿Long-term debt, including current portion |  | $ | 106,297 |  | $ | 102,911 |  | $ | 88,107 |  | $ | 85,654
﻿
| (1) |  | The Company has disclosed the fair value of long-term debt, including debt for which it has entered into cross-currency interest rate swaps, using the derivative obligation as of August 31, 2017 to estimate the fair value of long-term debt, which includes the effects that the cross-currency interest rate swaps have had on the fair value of long-term debt.
Summary of Assets and Liabilities Measured and Recorded at Fair Value on a 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 August 31, 2017 and August 31, 2016 (in thousands) for derivatives that qualify for hedge accounting: ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  | Quoted Prices in Active Markets for Identical Assets |  | Significant Other Observable Inputs |  | Significant Unobservable Inputs |  |
﻿Assets and Liabilities as of August 31, 2017 |  | (Level 1) |  | (Level 2) |  | (Level 3) |  | Total
﻿Other non-current assets – (Cross-currency interest rate swaps) |  | $ | — |  | $ | 2,547 |  | $ | — |  | $ | 2,547
﻿Other long-term liabilities – (Interest rate swaps) |  |  | — |  |  | (231) |  |  | — |  |  | (231)
﻿Other long-term liabilities – (Cross-currency interest rate swaps) |  |  | — |  |  | (451) |  |  | — |  |  | (451)
﻿Total |  | $ | — |  | $ | 1,865 |  | $ | — |  | $ | 1,865
﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  | Quoted Prices in Active Markets for Identical Assets |  | Significant Other Observable Inputs |  | Significant Unobservable Inputs |  |
﻿Assets and Liabilities as of August 31, 2016 |  | (Level 1) |  | (Level 2) |  | (Level 3) |  | Total
﻿Other non-current assets – (Cross-currency interest rate swaps) |  | $ | — |  | $ | 3,224 |  | $ | — |  | $ | 3,224
﻿Other long-term liabilities – (Interest rate swaps) |  |  | — |  |  | (448) |  |  | — |  |  | (448)
﻿Other long-term liabilities – (Cross-currency interest rate swaps) |  |  | — |  |  | (1,066) |  |  | — |  |  | (1,066)
﻿Total |  | $ | — |  | $ | 1,710 |  | $ | — |  | $ | 1,710
﻿
Schedule of Goodwill |
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﻿ |  |  |  |  |  |  |  |  |
﻿ |  | August 31, |  | August 31, |  |  |
﻿ |  | 2017 |  | 2016 |  | Change
﻿Goodwill |  | $ | 35,642 |  | $ | 35,637 |  | $ | 5
﻿
Summary of Foreign Currency Gains and Losses |
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﻿ |  |  |  |  |  |  |  |  |
﻿ |  | Years Ended August 31,
﻿ |  | 2017 |  | 2016 |  | 2015
﻿Currency gain (loss) |  | $ | 1,241 |  | $ | (899) |  | $ | (4,388)
﻿

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