TRADE RECEIVABLES (Tables)

12 Months Ended

Dec. 31, 2023

TRADE RECEIVABLES

Schedule of Trade Receivables

	As of
	December 31,			December 31,
	2023			2022
Trade receivables		2,107,182			2,868,364
Allowances for expected credit losses		(1,314,427	)		-
Foreign translation differences		(6,919	)
	$	799,674		$	2,868,364

Schedule of trade receivables allowance

	2023			2022
At January 1		-			-
Impacts arising from application of Topic 326		371,627			-
At January 1, (restated)		371,627			-
Charge for the year		942,800			-
Foreign translation differences		(6,919	)		-
At December 31	$	1,307,508		$	-