XML 69 R50.htm IDEA: XBRL DOCUMENT
v3.23.2

Intangible assets and goodwill (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Intangible assets and goodwill |
Schedule of reconciliation of carrying amount of Intangible assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Computer |  | Licenses and | ​ | ​
​ | ​ | software |  | IP rights | ​ | Total
Cost |  |  | ​ | ​ | ​ | ​
Balance at January 1, 2021 |  | 771 |  | — |  | 771
Additions |  | 4 |  | 334 |  | 338
Acquisitions through business combinations | ​ | — |  | 52 |  | 52
Balance at December 31, 2021 |  | 775 |  | 386 |  | 1,161
​ | ​ | ​ | ​ | ​ | ​ | ​
Amortization |  |  |  |  |  |
Balance at January 1, 2021 |  | 695 |  | — |  | 695
Amortization for the year |  | 55 |  | 145 |  | 200
Balance at December 31, 2021 |  | 750 |  | 145 |  | 895
​ | ​ | ​ | ​ | ​ | ​ | ​
Carrying amounts |  | ​ | ​ | ​ | ​ | ​
Balance at December 31, 2021 |  | 25 |  | 241 |  | 266
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Computer |  | Licenses and |  | ​
​ | ​ | software | ​ | IP rights | ​ | Total
Cost | ​ | ​ | ​ | ​ | ​ | ​
Balance at January 1, 2022 |  | 775 |  | 386 |  | 1,161
Additions |  | 17 |  | 47 |  | 64
Acquisitions through business combinations (see Note 15.C) |  | 26 |  | 17,638 |  | 17,664
Disposals through the sale | ​ | (26) | ​ | (449) | ​ | (475)
Effect of foreign exchange rates | ​ | 3 | ​ | 15 | ​ | 18
Balance at December 31, 2022 |  | 795 |  | 17,637 |  | 18,432
​ | ​ | ​ | ​ | ​ | ​ | ​
Amortization |  |  |  |  |  |
Balance at January 1, 2022 |  | 750 |  | 145 |  | 895
Amortization for the year |  | 22 |  | 4,372 |  | 4,394
Impairment loss | ​ | — | ​ | 547 | ​ | 547
Disposals through the sale | ​ | (10) | ​ | (355) | ​ | (365)
Effect of foreign exchange rates | ​ | — | ​ | (16) | ​ | (16)
Balance at December 31, 2022 |  | 762 |  | 4,693 |  | 5,455
​ | ​ | ​ | ​ | ​ | ​ | ​
Carrying amounts | ​ | ​ | ​ | ​ | ​ | ​
Balance at December 31, 2022 |  | 33 |  | 12,944 |  | 12,977
Schedule of acquisition-date fair value of each major class of consideration transferred | ​
​ | ​ | ​
Consideration transferred |  |
Cash |  | 55,667
Share consideration |  | 3,158
Deferred share consideration |  | 8,237
Total fair value of consideration |  | 67,062
Schedule of of amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed | ​
​ | ​ | ​
​ | ​ | Fair value recognized on acquisition,
​ |  | January 31, 2022, Lightmap Ltd
Assets |  |
Property and equipment (Note 4) |  | 68
Intangible assets |  | 17,664
Right-of-use assets |  | 230
Indemnification asset | ​ | 3,159
Trade and other receivables |  | 2,668
Cash and cash equivalents |  | 1,555
Prepaid tax |  | 260
​ |  | 25,604
Liabilities |  |
Lease liabilities |  | (230)
Trade and other payables |  | (2,160)
Provisions for non-income tax risks (Note 21) | ​ | (1,381)
Tax liability (Note 21) |  | (1,721)
​ |  | (5,492)
Total identifiable net assets at fair value | ​ | 20,112
Goodwill arising on acquisition | ​ | 46,950
NCI | ​ | —
Purchase consideration transferred | ​ | 67,062
Schedule of reconciliation of carrying amount of goodwill | ​
​ | ​ | ​
Balance at January 1, 2022 |  | 1,501
Acquisition through business combination |  | 46,950
Goodwill impairment |  | (46,947)
Translation reserve |  | 332
Balance at December 31, 2022 |  | 1,836

X
- Definition The disclosure of amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed. + References No definition available. + Details
Name: | gdev_DisclosureOfFairValuesOfIdentifiableAssetsAndLiabilitiesOfAcquiredCompaniesAsOfAcquisitonDateTableTextBlock
Namespace Prefix: | gdev_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about business combinations. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2022-03-24 -Section Disclosures application of paragraphs 59 and 61 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&doctype=Appendix&subtype=B&dita_xref=IFRS03_gB64-B67__IFRS03_gB64-B67_TI -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfIntangibleAssetsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2022-03-24 -Paragraph B67 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfReconciliationOfChangesInGoodwillExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration