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Accounts Receivable | 6 Months Ended
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Jun. 30, 2024
Accounts Receivable [Abstract] |
Accounts receivable | 8. Accounts receivable
|  | June 30, 2024 |  |  | December 31, 2023 |
Accounts receivable |  | $ | 30,117,616 |  |  | $ | 14,563,153 |
Less: Allowance for ECLs / uncollectable accounts |  |  | (13,078,361 | ) |  |  | (13,114,951 | )
|  | $ | 17,039,255 |  |  | $ | 1,448,202 |
| a) | The aging analysis of accounts receivable is as follows:
|  | June 30, 2024 |  |  | December 31, 2023 |
Not past due |  | $ | 471,022 |  |  | $ | 3,937,838 |
Up to 180 days |  |  | 17,669,716 |  |  |  | 4,770,297 |
181 to 365 days |  |  | 6,271,360 |  |  |  | 3,100,633 |
Over 366 days |  |  | 5,705,518 |  |  |  | 2,754,385 |
|  | $ | 30,117,616 |  |  | $ | 14,563,153 |
The above aging analysis was based on days overdue.
| b) | As of June 30, 2024 and December 31, 2023, accounts receivable were all from contracts with customers. As of January 1, 2024, the balance of receivables from contracts with customers amounting to $1,448,202.
| c) | As of June 30, 2024 and December 31, 2023, without taking into account any collateral held or other credit enhancements, the maximum exposure to credit risk in respect of the amount that best represents the Group’s accounts receivable were $17,039,255 and $1,448,202, respectively.
| d) | Information relating to credit risk of accounts receivable is provided in Note 33

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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