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Goodwill (Tables) | 12 Months Ended
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Dec. 31, 2023
Goodwill [Abstract] |
Schedule of Carrying Amount of Goodwill | The following table summarizes the changes in the carrying amount of goodwill for the years ended December 31, 2022 and 2023:
|  | IT professional services |  |  | Software services |  |  | Total |
As of January 1, 2022 |  | $ | 75,603 |  |  | $ | 71,200 |  |  | $ | 146,803 |
Business combinations |  |  | 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 January 1, 2023 |  | $ | 89,997 |  |  | $ | 68,702 |  |  | $ | 158,699 |
Business combinations |  |  | 9,410 |  |  |  | - |  |  |  | 9,410 |
Foreign currency translation adjustments |  |  | (959 | ) |  |  | (1,085 | ) |  |  | (2,044 | )
As of December 31, 2023 |  | $ | 98,448 |  |  | $ | 67,617 |  |  | $ | 166,065 |
Schedule of Assessment for Goodwill Impairment | The Company performed an assessment for goodwill impairment for both of its segments, which is the level at which goodwill is monitored for internal management purposes and concluded that there is no impairment loss for the year ended December 31, 2023, based on the assumptions presented below:
|  | December 31, 2023 |
|  | IT professional services |  |  | Software services |
Carrying amount |  | $ | 187,183 |  |  | $ | 74,009 |
Weighted average cost of capital |  |  | 15 | % |  |  | 13.9 | %
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 2023-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35H&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35I -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35I&doctype=Standard -URIDate 2023-03-23 + Details
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