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SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2023
Accounting Policies [Abstract] |
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT DEPRECIATION RATES | SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT DEPRECIATION RATES
|  | % |
Furniture and office equipment |  |  | 7-15 |
Machines |  |  | 10-15 |
Computers |  |  | 33 |
Vehicle |  |  | 15 |
SCHEDULE OF FAIR VALUE ASSETS ON RECURRING BASIS | The Company’s financial assets that are measured at fair value on a recurring basis by level within the fair value hierarchy are as follows (see Note 5): SCHEDULE OF FAIR VALUE ASSETS ON RECURRING BASIS
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | As of December 31, 2023 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | US$ |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment in Plantify |  |  | 641,561 |  |  |  | - |  |  |  | - |  |  |  | 641,561 |
Convertible loan |  |  | - |  |  |  | - |  |  |  | 1,013,900 |  |  |  | 1,013,900 |
Total assets |  |  | 641,561 |  |  |  | - |  |  |  | 1,013,900 |  |  |  | 1,655,461 |
SCHEDULE OF CHANGES IN FAIR VALUE OF ASSETS | The following table presents the changes in fair value of the Level 1 assets for the period April 5, 2023 through December 31, 2023: SCHEDULE OF CHANGES IN FAIR VALUE OF ASSETS
|  | Changes in Fair value |
|  | US$ |
Assets: |  |  |  |
Initial recognition of the investment in Plantify as at April 5, 2023 (*) |  |  | 929,864 |
Additional investment in shares of Plantify |  |  | 417,890 |
Changes in fair value |  |  | (706,193 | )
Outstanding at December 31, 2023 |  |  | 641,561 |
N2OFF, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2– SIGNIFICANT ACCOUNTING POLICIES (continue) Fair value (continue) The following table presents the changes in fair value of the Level 3 assets for the period April 5, 2023 through December 31, 2023:
|  | Changes in Fair value |
|  | US$ |
Assets: |  |  |  |
Initial recognition of the convertible loan issued as at April 5, 2023 (*) |  |  | 1,021,300 |
Changes in fair value |  |  | (7,400 | )
Outstanding at December 31, 2023 |  |  | 1,013,900 |
(*) |  | Relative fair value calculated at inception.

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- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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- Definition Tabular disclosure of the reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Subparagraph (b) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
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