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RIGHT OF USE ASSET AND LEASE LIABILITY (Details Narrative) - USD ($) | 1 Months Ended | 12 Months Ended
--- | --- | ---
Jul. 31, 2022 | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
IfrsStatementLineItems [Line Items] |  |  |  |  |  |
Depreciation right-of-use assets |  | $ 1,004,913 | $ 814,220 |  |  |
Amortization amount |  | 775,728 | 466,094 |  |  |
Interest expense on lease liabilities |  | 787,341 | 491,336 | [1] | $ 131,291 |
Right-of-use assets |  |  | 12,573,710 | [2] |  |
[custom:GainOnLeaseModification] |  | $ 308,763 |  | [3] |  | [3]
Weighted average discount rate utilized to calculate the present value of the lease liabilities |  | 4.97% | 7.71% |  |  |
Weighted average remaining life of lease |  |  | 22 years |  |  |
Buildings related party [member] |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |
Right-of-use assets |  | $ 11,149,101 | $ 11,149,101 |  |  |
University of antelope valley [member] | Buildings related party [member] |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |
Lease term | 12 years |  |  |  |  |
Right-of-use assets | $ 11,149,101 |  |  |  |  |
Entrepreneur resorts limited [member] |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |
Depreciation right-of-use assets |  | $ 332,497 | $ 489,180 |  |  |
[1] | Restatement details in Note 2
[2] | Restatement details in Note 2
[3] | Restatement details in Note 2

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- References No definition available. + Details
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- Definition Right of use assets lease term. + References No definition available. + Details
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- Definition Weighted average remaining life of lease. + References No definition available. + Details
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- Definition The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -Subparagraph j -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_j&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_47_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The weighted average lessee's incremental borrowing rate applied to lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph C12 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_C12_a&doctype=Appendix&subtype=C -URIDate 2023-03-23 + Details
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