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FINANCIAL RISK MANAGEMENT (Tables) | 12 Months Ended
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Dec. 31, 2023
Notes and other explanatory information [abstract] |
Disclosure of maturity analysis for non-derivative financial liabilities | Disclosure of maturity analysis for non-derivative financial liabilities
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |
|  | 2023 |
|  | ECL staging |
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |
|  | Lifetime ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | Total |
|  | USD |  |  | USD |  |  | USD |  |  | USD |
Accounts receivable |  |  | - |  |  |  | - |  |  |  | 8,411,825 |  |  |  | 8,411,825 |
Other receivable |  |  | - |  |  |  | - |  |  |  | 50,465 |  |  |  | 50,465 |
Gross receivable |  |  | - |  |  |  | - |  |  |  | 8,462,290 |  |  |  | 8,462,290 |
Credit impairment losses |  |  | - |  |  |  | - |  |  |  | (6,542,904 | ) |  |  | (6,542,904 | )
Carrying amount |  |  | - |  |  |  | - |  |  |  | 1,919,396 |  |  |  | 1,919,396 |
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |
|  | 2022 |
|  | ECL staging |
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |
|  | Lifetime ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | Total |
|  | USD |  |  | USD |  |  | USD |  |  | USD |
Accounts receivable |  |  | - |  |  |  | - |  |  |  | 8,577,930 |  |  |  | 8,577,930 |
Other receivable |  |  | - |  |  |  | - |  |  |  | 120,304 |  |  |  | 120,304 |
Gross receivable |  |  | - |  |  |  | - |  |  |  | 8,698,234 |  |  |  | 8,698,234 |
Credit impairment losses |  |  | - |  |  |  | - |  |  |  | (3,721,293 | ) |  |  | (3,721,293 | )
Carrying amount |  |  | - |  |  |  | - |  |  |  | 4,976,941 |  |  |  | 4,976,941 |
SCHEDULE OF CONTRACTUAL MATURITY | SCHEDULE OF CONTRACTUAL MATURITY
|  | Carrying amount |  |  | Total contractual undiscounted cash flow |  |  | 0-365 days |  |  | Over 1 year |
Accounts payable |  | $ | 4,406,850 |  |  | $ | 4,406,850 |  |  | $ | 4,406,850 |  |  | $ | - |
Due to related parties |  |  | 2,148,148 |  |  |  | 2,148,148 |  |  |  | 2,148,148 |  |  |  | - |
Loans payable |  |  | 2,722,111 |  |  |  | 2,722,111 |  |  |  | 2,467,656 |  |  |  | 254,455 |
Short term debt |  |  | 122,415 |  |  |  | 122,415 |  |  |  | 122,415 |  |  |  | - |
Total |  | $ | 9,399,524 |  |  | $ | 9,399,524 |  |  | $ | 9,145,069 |  |  | $ | 254,455 |
2022
|  | Carrying amount |  |  | Total contractual undiscounted cash flow |  |  | 0-365 days |  |  | Over 1 year |
Accounts payable |  | $ | 1,672,306 |  |  | $ | 1,672,306 |  |  | $ | 1,672,306 |  |  | $ | - |
Due to related parties |  |  | 2,299,231 |  |  |  | 2,299,231 |  |  |  | 2,299,231 |  |  |  | - |
Operating lease liabilities |  |  | 12,984,875 |  |  |  | 12,984,875 |  |  |  | 1,590,538 |  |  |  | 11,394,337 |
Loans payable |  |  | 762,416 |  |  |  | 762,416 |  |  |  | 334,391 |  |  |  | 428,025 |
Convertible debt obligations |  |  | 7,975,851 |  |  |  | 7,975,851 |  |  |  | 5,752,328 |  |  |  | 2,223,523 |
Short term debt |  |  | 539,245 |  |  |  | 539,245 |  |  |  | 539,245 |  |  |  | - |
Total |  | $ | 26,233,924 |  |  | $ | 26,233,924 |  |  | $ | 12,188,039 |  |  | $ | 14,045,885 |

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- Definition The disclosure of credit risk. [Refer: Credit risk [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Section Credit risk -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS07_g35A-38_TI -URIDate 2023-03-23 + Details
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- Definition The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 39 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_39_a&doctype=Standard -URIDate 2023-03-23 + Details
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