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v3.24.3

Property and Equipment (Details) - Schedule of Property and Equipment - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
Cost [Member] |  |
Cost |  |
Balance at beginning of year | $ 1,486,097 | $ 1,437,009
Additions | 117,337 | 254,925
Disposals/write-off | (208,691) | (163,165)
Exchange realignment | 5,985 | (42,672)
Balance at end of year | 1,400,728 | 1,486,097
Cost [Member] | Leasehold improvements [Member] |  |
Cost |  |
Balance at beginning of year | 274,542 | 353,460
Additions | 23,989 | 20,162
Disposals/write-off | (125,223) | (87,457)
Exchange realignment | (707) | (11,623)
Balance at end of year | 172,601 | 274,542
Cost [Member] | Furniture, fixtures and office equipment [Member] |  |
Cost |  |
Balance at beginning of year | 195,639 | 241,858
Additions | 9,776 | 20,127
Disposals/write-off | (29,478) | (57,446)
Exchange realignment | (234) | (8,900)
Balance at end of year | 175,703 | 195,639
Cost [Member] | Computer equipment [Member] |  |
Cost |  |
Balance at beginning of year | 1,015,916 | 841,691
Additions | 83,572 | 214,636
Disposals/write-off | (53,990) | (18,262)
Exchange realignment | 6,926 | (22,149)
Balance at end of year | 1,052,424 | 1,015,916
Accumulated depreciation [Member] |  |
Cost |  |
Balance at beginning of year | 1,192,484 | 1,053,733
Disposals/write-off | (206,277) | (158,702)
Exchange realignment | 5,561 | (30,985)
Balance at end of year | 1,210,239 | 1,192,484
Accumulated depreciation |  |
Depreciation provided during the year | 218,471 | 328,438
Accumulated depreciation [Member] | Leasehold improvements [Member] |  |
Cost |  |
Balance at beginning of year | 254,152 | 278,289
Disposals/write-off | (126,724) | (87,218)
Exchange realignment | (1,044) | (8,750)
Balance at end of year | 135,452 | 254,152
Accumulated depreciation |  |
Depreciation provided during the year | 9,068 | 71,831
Accumulated depreciation [Member] | Furniture, fixtures and office equipment [Member] |  |
Cost |  |
Balance at beginning of year | 158,694 | 199,868
Disposals/write-off | (29,299) | (55,236)
Exchange realignment | (627) | (8,449)
Balance at end of year | 149,471 | 158,694
Accumulated depreciation |  |
Depreciation provided during the year | 20,703 | 22,511
Accumulated depreciation [Member] | Computer equipment [Member] |  |
Cost |  |
Balance at beginning of year | 779,638 | 575,576
Disposals/write-off | (50,254) | (16,248)
Exchange realignment | 7,232 | (13,786)
Balance at end of year | 925,316 | 779,638
Accumulated depreciation |  |
Depreciation provided during the year | 188,700 | 234,096
Net carrying amount [Member] |  |
Net carrying amount |  |
Balance at net carrying amount | 190,489 | 293,613
Net carrying amount [Member] | Leasehold improvements [Member] |  |
Net carrying amount |  |
Balance at net carrying amount | 37,149 | 20,390
Net carrying amount [Member] | Furniture, fixtures and office equipment [Member] |  |
Net carrying amount |  |
Balance at net carrying amount | 26,232 | 36,945
Net carrying amount [Member] | Computer equipment [Member] |  |
Net carrying amount |  |
Balance at net carrying amount | $ 127,108 | $ 236,278

X
- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_75_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e_ii&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in intangible assets other than 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: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_vii&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_a&doctype=Standard -URIDate 2024-03-27 + Details
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