v3.20.4

CONVERTIBLE NOTES (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
CONVERTIBLE NOTES (Details Narrative) - USD ($)	Nov. 30, 2020	Nov. 30, 2019	Aug. 31, 2020	May 31, 2020
Interest expense	$ 5,117	$ 0
Convertible note	88,660		$ 80,086
Note Discount Amortization	8,574
Accrued interest	18,530
Un-Affiliated Party [Member]
Convertible note	8,574			$ 4,230
Note Discount Amortization	$ 8,574		$ 4,230
Convertible note, interest rate	25.00%			25.00%
Convertible note, price per share	$ 0.001			$ 0.001
Un-Affiliated Party [Member] \| August 31, 2020 [Member]
Convertible note	$ 7,043
Note Discount Amortization	$ 7,043
Convertible note, interest rate	25.00%
Convertible note, price per share	$ 0.001
Un-Affiliated Party [Member] \| December 1, 2019 [Member]
Convertible note	$ 68,813
Note Discount Amortization	$ 68,813
Convertible note, interest rate	25.00%
Convertible note, price per share	$ 0.001

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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 210.5-02.20)
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- Definition

Amount of amortization expense attributable to debt discount (premium) and debt issuance costs.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
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The portion of the carrying value of long-term convertible debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. Convertible debt is a financial instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.

+ References

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-Publisher FASB
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The price per share of the conversion feature embedded in the debt instrument.

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Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium.

+ References

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The increase (decrease) during the reporting period in the aggregate amount of expenses incurred but not yet paid.

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Nanovation Microtech, Inc. 10-Q