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3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2020
Disclosure of changes in accounting estimates [abstract]  
Schedule of classified and measured financial assets

The table below shows financial assets are classified and measured:

         
Category   Initial Measurement   Subsequent Measurement
Amortized Cost   Accounts receivable from Clients and other receivables: billed amount adjusted to present value and, when applicable, reduced by expected credit losses

For other assets: Fair value less costs directly attributable to its issuance		   Interest, changes in amortized cost and expected credit losses recognized in the income statement.
Fair Value through Profit and Loss (“FVTPL”)   Fair Value   Variation on the fair value recognized in the income statement.
Fair Value through Other Comprehensive Income (“FVTOCI”).   Fair value less costs directly attributable to its issuance.   Changes in fair value recognized in other comprehensive income. Upon settlement or transfer, accumulated gains or losses are directly reclassified to Retained earnings or accumulated losses.
For debt instruments, expected credit losses are recognized directly in the statement of income.