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Goodwill (Tables) | 12 Months Ended
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Dec. 31, 2022
Disclosure Of Goodwill [Abstract] |
Schedule of carrying amount of goodwill |
|  | IT professional services |  |  | Software services |  |  | Total |
As of January 1, 2021 |  | $ | 69,346 |  |  | $ | 66,336 |  |  | $ | 135,682 |
Acquisition of subsidiaries |  |  | 5,068 |  |  |  | 3,477 |  |  |  | 8,545 |
Measurement period adjustments |  |  | 321 |  |  |  | 558 |  |  |  | 879 |
Foreign currency translation adjustments |  |  | 868 |  |  |  | 829 |  |  |  | 1,697 |
As of December 31, 2021 |  | $ | 75,603 |  |  | $ | 71,200 |  |  | $ | 146,803 |
Acquisition of subsidiaries |  |  | 19,622 |  |  |  | 2,705 |  |  |  | 22,327 |
Measurement period adjustments |  |  | (902 | ) |  |  | (176 | ) |  |  | (1,078 | )
Foreign currency translation adjustments |  |  | (4,326 | ) |  |  | (5,027 | ) |  |  | (9,353 | )
As of December 31, 2022 |  | $ | 89,997 |  |  | $ | 68,702 |  |  | $ | 158,699 |
Schedule of assessment for goodwill impairment |
|  | December 31, 2022 |
|  | IT professional services |  |  | Software services |
Carrying amount |  | $ | 185,549 |  |  | $ | 85,325 |
Weighted average cost of capital |  |  | 14.2 | % |  |  | 13.4 | %
Terminal value growth rate |  |  | 3 | % |  |  | 3 | %

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- Definition The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35H&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35I -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35I&doctype=Standard -URIDate 2022-03-24 + Details
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