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Significant Accounting Policies (Policies)
9 Months Ended
Aug. 31, 2017
Accounting Policies [Abstract]  
New Accounting Pronouncements, Policy [Policy Text Block]
Recently issued accounting pronouncements
 
Compensation—Stock Compensation
 
In
May 2017,
Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) guidance was issued to provide guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. The amendments will be applied prospectively to an award modified on or after the adoption date. The Company anticipates adopting this new guidance effective
December 1, 2018,
and does
not
expect it to have a material impact on the consolidated financial statements or disclosures.
 
Restricted Cash
 
In
November 2016,
ASC guidance was issued related to the inclusion of restricted cash in the statement of cash flows. This new guidance requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents and restricted cash. The adoption of this guidance will result in the inclusion of the restricted cash balances within the overall cash balance and removal of the changes in restricted cash activity, which is currently recognized in other assets within operating activities, on the consolidated statements of cash flows. Furthermore, the Company will be required to reconcile cash and cash equivalents and restricted cash reported within the consolidated balance sheets to the total shown in the consolidated statements of cash flows. The Company anticipates adopting this new guidance effective
December 1, 2018,
and does
not
expect it to have a material impact on the consolidated financial statements or disclosures.
 
Classification of Certain Cash Receipts and Cash Payments
 
In
August 2016,
ASC guidance was issued to amend the classification of certain cash receipts and cash payments in the statement of cash flows. The new guidance is effective for the Company’s fiscal year and interim periods beginning
December 1, 2018.
Early adoption is permitted, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. An entity that elects early adoption must adopt all of the amendments in the same period. The Company is currently evaluating this guidance and the impact on its consolidated financial statements.
 
Compensation—Stock Compensation
 
In
March 2016,
ASC guidance was issued to amend employee share-based payment accounting. The new guidance amends several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The Company anticipates adopting this new guidance effective
December 1, 2017
and expects to reclassify withholding tax on share-based compensation from operating activities to financing activities on the consolidated statement of cash flows. The Company does
not
expect any other material impact on the consolidated financial statements or disclosures.
 
Leases
 
In
February 2016,
ASC guidance was issued to amend lease accounting guidance. The new guidance amends the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases and amends disclosure requirements associated with leasing arrangements. The new guidance is effective for the Company’s fiscal year beginning
December 1, 2019.
Early adoption is permitted. The new standard must be adopted using a modified retrospective transition, and provides for certain practical expedients. Transition will require application of the new guidance at the beginning of the earliest comparative period presented. The Company is currently evaluating this guidance and the impact on its consolidated financial statements.
 
Classification and Measurement of Financial Instruments
 
In
January 2016,
ASC guidance was issued to amend the guidance on the classification and measurement of financial instruments. The new guidance requires entities to measure equity investments that do
not
result in consolidation and are
not
accounted for under the equity method at fair value and recognize any changes in fair value in net income. The new guidance also amends certain disclosure requirements associated with the fair value of financial instruments. The new guidance is effective for the Company’s fiscal year beginning
December 1, 2018.
Early adoption is
not
permitted. The Company expects the updated guidance to result in a reclassification of unrealized gains and losses on equity investments from accumulated other comprehensive income (loss) to accumulated deficit
 
in the consolidated balance sheets upon adoption.