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SUMMARY OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
Intangible assets [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance | $ (3,901,425) |
Increase (decrease) through business combinations, deferred tax liability (asset) |  | (4,425,990)
Deferred tax expense (income) recognised in profit or loss | 597,954 | 524,565
Deferred tax liability (asset) | (3,303,471) | (3,901,425)
Propert plant and equipment non current assets [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance | (87,695) | (883,075)
Increase (decrease) through business combinations, deferred tax liability (asset) | 795,115 | (341,825)
Deferred tax expense (income) recognised in profit or loss | (111,509) | 1,137,205
Deferred tax liability (asset) | 595,911 | (87,695)
Other non current asset [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance | (2,240) |
Increase (decrease) through business combinations, deferred tax liability (asset) |  |
Deferred tax expense (income) recognised in profit or loss | 9,173 | (2,240)
Deferred tax liability (asset) | 6,933 | (2,240)
Non current asset [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance | (3,991,360) | (883,075)
Increase (decrease) through business combinations, deferred tax liability (asset) | 795,115 | (4,767,815)
Deferred tax expense (income) recognised in profit or loss | 495,618 | 1,659,530
Deferred tax liability (asset) | (2,700,627) | (3,991,360)
Prepaid expenses current assets [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance |  | (17,195)
Increase (decrease) through business combinations, deferred tax liability (asset) |  |
Deferred tax expense (income) recognised in profit or loss | 333,551 | 17,195
Deferred tax liability (asset) | 333,551 |
Other current asset [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance | 134,390 | 50,019
Increase (decrease) through business combinations, deferred tax liability (asset) |  | 799,647
Deferred tax expense (income) recognised in profit or loss | 851,977 | (715,276)
Deferred tax liability (asset) | 986,367 | 134,390
Current asset [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance | 134,390 | 32,824
Increase (decrease) through business combinations, deferred tax liability (asset) |  | 799,647
Deferred tax expense (income) recognised in profit or loss | 1,185,528 | (698,081)
Deferred tax liability (asset) | 1,319,918 | 134,390
Income in advance current liabilities [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance | 365,377 | 127,129
Increase (decrease) through business combinations, deferred tax liability (asset) | (33,663) |
Deferred tax expense (income) recognised in profit or loss | 76,492 | 238,248
Deferred tax liability (asset) | 408,206 | 365,377
Tax losses current liabilities [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance | 100,464 |
Increase (decrease) through business combinations, deferred tax liability (asset) | (761,452) | 15,995
Deferred tax expense (income) recognised in profit or loss | (646,832) | 84,469
Deferred tax liability (asset) | (1,307,820) | 100,464
Net deferred tax and liabilities [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance | (3,391,129) | (723,122)
Increase (decrease) through business combinations, deferred tax liability (asset) |  | (3,952,173)
Deferred tax expense (income) recognised in profit or loss | 1,110,806 | 1,284,166
Deferred tax liability (asset) | $ (2,280,323) | $ (3,391,129)

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