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1. PRESENTATION OF INTERIM INFORMATION (Details 2) - USD ($) | Nov. 30, 2017 | Aug. 31, 2017
--- | --- | ---
Assets |  |  |
Deferred tax assets (Deferred revenue) |  |  | $ 316,400
Deferred tax assets-Valuation Allowance (Deferred revenue) |  |  | (316,400)
Liabilities |  |  |
Deferred revenues |  | $ 0 | 55,800
Deferred revenues, less current portion |  | 0 | 999,249
Deferred oil and gas lease payment |  | 55,733 | 0
Deferred oil and gas lease payment, less current portion |  | 102,177 | 0
Equity |  |  |
Accumulated deficit |  | (103,035,462) | (103,993,900)
Adjustments Due to ASU 2014-09 |  |  |
Assets |  |  |
Deferred tax assets (Deferred revenue) |  |  | (316,400)
Deferred tax assets-Valuation Allowance (Deferred revenue) |  |  | 316,400
Liabilities |  |  |
Deferred revenues |  |  | (55,800)
Deferred revenues, less current portion |  |  | (999,249)
Equity |  |  |
Accumulated deficit |  |  | 1,055,049
Balance at September 1, 2017 |  |  |
Assets |  |  |
Deferred tax assets (Deferred revenue) |  |  | 0
Deferred tax assets-Valuation Allowance (Deferred revenue) |  |  | 0
Liabilities |  |  |
Deferred revenues |  |  | 0
Deferred revenues, less current portion |  |  | 0
Equity |  |  |
Accumulated deficit |  |  | $ (102,938,851)
Amounts that would have been reported under ASC 605 |  |  |
Liabilities |  |  |
Deferred revenues | [1] | 55,800 |
Deferred revenues, less current portion |  | 999,249 |
Deferred oil and gas lease payment | [1] | 55,733 |
Deferred oil and gas lease payment, less current portion | [1] | 102,177 |
Equity |  |  |
Accumulated deficit | [1] | (104,076,559) |
Effect of Change Higher/(Lower) |  |  |
Liabilities |  |  |
Deferred revenues |  | (55,800) |
Deferred revenues, less current portion |  | (999,249) |
Deferred oil and gas lease payment |  | 0 |
Deferred oil and gas lease payment, less current portion |  | 0 |
Equity |  |  |
Accumulated deficit |  | $ 1,041,097 |
[1] | Inclusive of the Bison Lease deferred oil and gas lease payment and water tap and construction fee deferred revenues as described in the 2017 Annual Report.

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