INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities

	December 31,
	2019			2018
	$			$
Operating loss carry forwards		17,391			15,426
Reserves and allowances		1,599			1,467
Net deferred tax assets before valuation allowance		18,990			16,893
Valuation allowance		(18,480	)		(16,508	)
Net deferred tax assets		510			385
Deferred income taxes consist of the following:
Domestic		14,339			12,662
Valuation allowance		(13,829	)		(12,251	)
Net deferred tax assets		510			411
Foreign		4,651			4,231
Valuation allowance		(4,651	)		(4,257	)
		-			(26	)

Schedule of Income (Loss) before Income Tax

	Year ended December 31,
	2019			2018
	$			$
Domestic		(9,349	)		(9,556	)
Foreign		(2,113	)		(454	)
		(11,462	)		(10,010	)

Schedule of Effective Income Tax Reconciliation

A reconciliation of theoretical tax expense, assuming all income is taxed at the statutory rate applicable to the income of companies in Israel, and the actual tax expense (benefit), is as follows:

	Year ended December 31,
	2019			2018
	$			$
Loss before income tax, as reported in the consolidated statements of operations		(11,462	)		(10,010	)
Statutory tax rate in Israel		23	%		23	%
Theoretical tax benefit		(2,636	)		(2,302	)
Current year carryforward losses and other differences for which a valuation allowance was recorded		2,101			1,195
Changes in valuation allowance		104			2,717
Offset of Other non-current assets (accounted for as DTA element)		(56	)		-
Changes in foreign currency exchange rate and other differences		(12	)		139
Changes in tax rate		-			2,091
Non-deductible expenses and other differences		542			1,890
Actual income tax expense (benefit)		43			5,730