v3.19.3.a.u2

6. ACCRUED LIABILITIES AND OTHER PAYABLES (Details) - USD ($)	Oct. 31, 2019	Oct. 31, 2018
Payables and Accruals [Abstract]
Accrued operating expenses	$ 104,475	$ 96,519
Potential tax penalty liability	0	135,000
Other payable	222,856	99,308
Accrued liabilities and other payables	$ 327,331	$ 330,827

Amount of obligations incurred classified as other, payable within one year or the normal operating cycle, if longer.

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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

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The amount of estimated penalties accrued as of the balance sheet date arising from income tax examinations.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
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Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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