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v3.24.1.1.u2

RIGHT OF USE ASSET AND LEASE LIABILITY (Tables) | 12 Months Ended
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Dec. 31, 2023
Notes and other explanatory information [abstract] |
SCHEDULE OF CARRYING AMOUNTS OF RIGHT-OF-USE ASSETS | The carrying amounts of right-of-use assets are as follows: SCHEDULE OF CARRYING AMOUNTS OF RIGHT-OF-USE ASSETS
|  | As of December 31, |
|  | 2023 |  |  | 2022 |
Right-of-use asset – Buildings |  | $ | - |  |  | $ | 2,541,123 |
Right-of-use asset – Buildings (related party) |  |  | 11,149,101 |  |  |  | 11,149,101 |
Right-of-use asset – Leasehold |  |  | - |  |  |  | 992,410 |
Right-of-use asset – Office space |  |  | - |  |  |  | 58,412 |
Foreign currency translation |  |  | - |  |  |  | (119,182 | )
Accumulated depreciation of right-of-use assets |  |  | - |  |  |  | (1,723,114 | )
Accumulated depreciation of right-of-use assets (related party) |  |  | (997,456 | ) |  |  | (325,040 | )
Lease modifications |  |  | (10,151,645 | ) |  |  | - |
Right of use asset |  | $ | - |  |  | $ | 12,573,710 |
SCHEDULE OF MATURITY ANALYSIS OF LEASE LIABILITIES | The maturity analysis of lease liabilities is as follows: SCHEDULE OF MATURITY ANALYSIS OF LEASE LIABILITIES
|  | As of December 31, |
|  | 2023 |  |  | 2022 |
Within one year |  | $ | - |  |  | $ | 1,664,966 |
Two to five years |  |  | - |  |  |  | 6,280,716 |
Thereafter |  |  | - |  |  |  | 17,871,937 |
Gross lease liabilities |  |  | - |  |  |  | 25,817,619 |
Less: Imputed interest |  |  | - |  |  |  | (12,832,744 | )
Lease liabilities |  | $ | - |  |  | $ | 12,984,875 |
Lease liabilities – Current |  | $ | - |  |  | $ | 1,590,538 |
Lease liabilities - Non-Current |  |  | - |  |  |  | 11,394,337 |
Lease liabilities |  | $ | - |  |  | $ | 12,984,875 |

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- Definition The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 97 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_97&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53&doctype=Standard -URIDate 2023-03-23 + Details
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