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LEASE (Tables)
 9 Months Ended
Sep. 30, 2023
Lease  
SCHEDULE OF OPERATING LEASE LIABILITY AND RIGHT OF USE ASSETS

The initial recognition of operating lease right and lease liability as follow:

 

      
Gross lease payable  $43,258 
Less: imputed interest   (2,265)
Initial recognition as of January 1, 2022  $40,993 
SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSET

As of September 30, 2023 and December 31,2022, the operating lease right of use asset as follow:

 

  

As of

September 30, 2023

(Unaudited)

  

As of

December 31, 2022

(Audited)

 
Initial recognition as of January 1, 2022   40,993    40,933 
Accumulated amortization   (36,945)   (22,577)
Remeasurement of lease asset   213    213 
Balance as of September 30, 2023 and December 31,2022   4,261    18,629 
SCHEDULE OF OPERATING LEASE LIABILITY

As of September 30, 2023 and December 31,2022, the operating lease liability as follow:

 

  

As of

September 30, 2023

(Unaudited)

 

As of

December 31, 2022

(Audited)

Initial recognition as of January 1, 2022  $43,258    43,258 
Less: gross repayment   (38,434)   (22,062)
Less: imputed interest   (2,302)   (1,633)
Remeasurement of lease liability   213    213 
Effect of translation exchange   2,338    1,001 
Balance as of September 30, 2023 and December 31,2022   5,073    20,777 
Less: lease liability, current   5,073    20,777 
Lease liability, non-current  $-    - 
SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION

Maturities of operating lease obligation as follow:

 

Year ending    
December 31, 2023 (12 months)  $5,073 
Total  $5,073 
SCHEDULE OF OTHER INFORMATION RELATED TO LEASE

Other information:

 

  

For the nine
months ended

September 30,

  

For the nine
months ended

September 30,

 
   2023   2022 
   (Unaudited)   (Unaudited) 
Cash paid for amounts included in the measurement of lease liabilities:        - 
Operating cash flow from operating lease  $5,073   $23,917 
Right-of-use assets obtained in exchange for operating lease liabilities  $4,261    26,812 
Remaining lease term for operating lease (year)   0.25    1.25 
Weighted average discount rate for operating lease   5.00%   5.43%