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SCHEDULE OF CHANGES IN GOODWILL (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
Schedule Of Changes In Goodwill |  |  |  |
Balance | $ 31,688,887 | [1] | $ 1,320,100 |
Additions - Foreign currency translation | 27,824 |  | (113,150) |
Additions - Goodwill on new acquisitions |  |  | 50,399,733 |
Less: Impairment Loss |  |  | (20,053,893) |
Goodwill on tax adjustment |  |  | 136,097 |
Less: Goodwill reduction as per PPA | (4,919,920) |  |  |
Less: Impairment | (15,371,643) |  | (20,100,000) |
Balance | $ 11,425,148 |  | $ 31,688,887 | [1]
[1] | Restatement details in Note 2

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- References No definition available. + Details
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- Definition Goodwill on new acquisitions. + References No definition available. + Details
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- Definition Goodwill reduction. + References No definition available. + Details
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- Definition The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2023-01-01 -Paragraph 134 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2023-en-r&anchor=para_134_a&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2023-01-01 -Paragraph 135 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2023-en-r&anchor=para_135_a&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B67 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B67 -Subparagraph d -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B67_d_v&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B67 -Subparagraph d -Clause vi -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B67_d_vi&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
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- Definition The amount representing the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to impairment of goodwill. [Refer: Accounting profit; Goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2023-03-23 + Details
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