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INCOME TAXES - Deferred Tax Asset/Liability Presented in Financial Position (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Opening Balance - Deferred tax liability (asset) | $ 16,916 | $ 13,186
Deferred tax expense (income) recognised in profit or loss | 3,939 | 6,551
Deferred tax recognised in other comprehensive income | (698) | (165)
Deferred tax relating to items credited (charged) directly to equity | 9,864 | 2,367
Increase (decrease) in deferred tax liability (asset) | (3,726) | (5,023)
Increase (decrease) through business combinations, deferred tax liability (asset) | (455) |
Closing Balance - Deferred tax liability (asset) | 25,840 | 16,916
Foreign exchange loss, DTA | 371 | 905
Share-based compensation plan |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Opening Balance - Deferred tax liability (asset) | 4,731 | 5,772
Deferred tax expense (income) recognised in profit or loss | 718 | 915
Deferred tax recognised in other comprehensive income | 0 | 0
Deferred tax relating to items credited (charged) directly to equity | 9,864 | 2,367
Increase (decrease) in deferred tax liability (asset) | (3,726) | (4,323)
Increase (decrease) through business combinations, deferred tax liability (asset) | 0 |
Closing Balance - Deferred tax liability (asset) | 11,587 | 4,731
Provision for vacation and bonus |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Opening Balance - Deferred tax liability (asset) | 6,624 | 1,309
Deferred tax expense (income) recognised in profit or loss | (275) | 5,315
Deferred tax recognised in other comprehensive income | 0 | 0
Deferred tax relating to items credited (charged) directly to equity | 0 | 0
Increase (decrease) in deferred tax liability (asset) | 0 | 0
Increase (decrease) through business combinations, deferred tax liability (asset) | 184 |
Closing Balance - Deferred tax liability (asset) | 6,533 | 6,624
Intercompany trade payables |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Opening Balance - Deferred tax liability (asset) | 2,207 | 3,126
Deferred tax expense (income) recognised in profit or loss | 1,346 | (919)
Deferred tax recognised in other comprehensive income | 0 | 0
Deferred tax relating to items credited (charged) directly to equity | 0 | 0
Increase (decrease) in deferred tax liability (asset) | 0 | 0
Increase (decrease) through business combinations, deferred tax liability (asset) | 0 |
Closing Balance - Deferred tax liability (asset) | 3,553 | 2,207
Property and equipment |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Opening Balance - Deferred tax liability (asset) | 716 | 756
Deferred tax expense (income) recognised in profit or loss | 447 | (40)
Deferred tax recognised in other comprehensive income | 0 | 0
Deferred tax relating to items credited (charged) directly to equity | 0 | 0
Increase (decrease) in deferred tax liability (asset) | 0 | 0
Increase (decrease) through business combinations, deferred tax liability (asset) | 0 |
Closing Balance - Deferred tax liability (asset) | 1,163 | 716
Goodwill |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Opening Balance - Deferred tax liability (asset) | (1,005) | (479)
Deferred tax expense (income) recognised in profit or loss | (747) | (526)
Deferred tax recognised in other comprehensive income | 0 | 0
Deferred tax relating to items credited (charged) directly to equity | 0 | 0
Increase (decrease) in deferred tax liability (asset) | 0 | 0
Increase (decrease) through business combinations, deferred tax liability (asset) | 0 |
Closing Balance - Deferred tax liability (asset) | (1,752) | (1,005)
Contingencies |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Opening Balance - Deferred tax liability (asset) | 546 | 0
Deferred tax expense (income) recognised in profit or loss | 168 | 546
Deferred tax recognised in other comprehensive income | 0 | 0
Deferred tax relating to items credited (charged) directly to equity | 0 | 0
Increase (decrease) in deferred tax liability (asset) | 0 | 0
Increase (decrease) through business combinations, deferred tax liability (asset) | 0 |
Closing Balance - Deferred tax liability (asset) | 714 | 546
Other assets |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Opening Balance - Deferred tax liability (asset) | 0 |
Deferred tax expense (income) recognised in profit or loss | (389) |
Deferred tax recognised in other comprehensive income | 0 |
Deferred tax relating to items credited (charged) directly to equity | 0 |
Increase (decrease) in deferred tax liability (asset) | 0 |
Increase (decrease) through business combinations, deferred tax liability (asset) | (639) |
Closing Balance - Deferred tax liability (asset) | (1,028) | 0
Others |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Opening Balance - Deferred tax liability (asset) | 1,236 | 297
Deferred tax expense (income) recognised in profit or loss | 1,795 | 939
Deferred tax recognised in other comprehensive income | 0 | 0
Deferred tax relating to items credited (charged) directly to equity | 0 | 0
Increase (decrease) in deferred tax liability (asset) | 0 | 0
Increase (decrease) through business combinations, deferred tax liability (asset) | 0 |
Closing Balance - Deferred tax liability (asset) | 3,031 | 1,236
Subtotal |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Opening Balance - Deferred tax liability (asset) | 15,055 | 10,781
Deferred tax expense (income) recognised in profit or loss | 3,063 | 6,230
Deferred tax recognised in other comprehensive income | 0 | 0
Deferred tax relating to items credited (charged) directly to equity | 9,864 | 2,367
Increase (decrease) in deferred tax liability (asset) | (3,726) | (4,323)
Increase (decrease) through business combinations, deferred tax liability (asset) | (455) |
Closing Balance - Deferred tax liability (asset) | 23,801 | 15,055
Loss Carryforward |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Opening Balance - Deferred tax liability (asset) | 1,861 | 2,405
Deferred tax expense (income) recognised in profit or loss | 876 | 321
Deferred tax recognised in other comprehensive income | (698) | (165)
Deferred tax relating to items credited (charged) directly to equity | 0 | 0
Increase (decrease) in deferred tax liability (asset) | 0 | (700)
Increase (decrease) through business combinations, deferred tax liability (asset) | 0 |
Closing Balance - Deferred tax liability (asset) | $ 2,039 | $ 1,861

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- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2019-03-27 + Details
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