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FINANCIAL RISK MANAGEMENT (Tables)

12 Months Ended

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

X

- 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

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X

- 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

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- References

No definition available.

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