Registration statement for securities of certain foreign private issuers

BUSINESS COMBINATIONS - Entrepreneur Resorts' Acquisition of Matla Game Lodge (Details)

v3.22.2.2
BUSINESS COMBINATIONS - Entrepreneur Resorts' Acquisition of Matla Game Lodge (Details) - USD ($)
 12 Months Ended
Jul. 17, 2020
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2021
Aug. 30, 2019
Dec. 31, 2018
Less: Acquired liabilities            
Intangible assets other than goodwill   $ 1,004,914 [1] $ 922,379 [1] $ 1,394,969    
Goodwill   1,209,953 [1] 1,209,953 [1] 1,320,100   $ 1,209,953
Deferred tax liability   875,425 [1] 736,645 [1] $ 723,122    
Difference between the purchase consideration and the total of net assets acquired $ 25,190,856          
Previously stated            
Less: Acquired liabilities            
Intangible assets other than goodwill   20,741,249 6,165,712      
Goodwill   18,647,498 9,988,857      
Deferred tax liability   4,166,946 1,317,779      
Adjustments            
Less: Acquired liabilities            
Intangible assets other than goodwill   (19,736,335) (5,243,333)      
Goodwill   (17,437,545) (8,778,904)      
Deferred tax liability   (3,291,521) (581,134)      
Entrepreneurs Institute            
Disclosure of detailed information about business combination [line items]            
Cash and cash equivalents         $ 159,000  
Total acquired assets         2,450,000  
Less: Acquired liabilities            
Accounts payable         $ 566,000  
Difference between the purchase consideration and the total of net assets acquired   8,398,000        
Entrepreneurs Institute | Adjustments            
Less: Acquired liabilities            
Goodwill   3,655,567        
Deferred tax liability   597,567        
Entrepreneurs Institute | Adjustments | Trade names and trademarks            
Less: Acquired liabilities            
Intangible assets other than goodwill   2,530,000        
Entrepreneurs Institute | Adjustments | Developed content            
Less: Acquired liabilities            
Intangible assets other than goodwill   2,460,000        
Entrepreneurs Institute | Adjustments | Customer relationships            
Less: Acquired liabilities            
Intangible assets other than goodwill   350,000        
Matla Game Lodge            
Disclosure of detailed information about business combination [line items]            
Cash and cash equivalents   14,759        
Buildings   975,008        
Right of use asset   166,925        
Other property and equipment   290,865        
Other assets   9,888        
Total acquired assets   1,457,445        
Less: Acquired liabilities            
Accounts payable   8,499        
Lease liability   (166,925)        
Deferred tax liability   218,402        
Other liabilities   (2,824)        
Net assets   1,060,795        
Revenue     110,000      
Loss     $ 170,000      
Entrepreneur Resorts Limited [Member]            
Disclosure of detailed information about business combination [line items]            
Cash and cash equivalents 1,376,396 1,376,396        
Total acquired assets 12,230,521 12,230,521        
Less: Acquired liabilities            
Accounts payable 56,490 56,490        
Deferred tax liability 607,270 607,270        
Net assets $ 5,937,581 5,937,581        
Goodwill   1,209,953        
Deferred tax liability   607,270        
Difference between the purchase consideration and the total of net assets acquired   25,190,856        
Entrepreneur Resorts Limited [Member] | Previously stated            
Less: Acquired liabilities            
Goodwill   14,991,931        
Deferred tax liability   3,602,988        
Entrepreneur Resorts Limited [Member] | Adjustments | Trademarks , Trade Names and Domain Names            
Less: Acquired liabilities            
Intangible assets other than goodwill   9,919,269        
Entrepreneur Resorts Limited [Member] | Adjustments | Developed content            
Less: Acquired liabilities            
Intangible assets other than goodwill   3,769,322        
Entrepreneur Resorts Limited [Member] | Adjustments | Computer Software            
Less: Acquired liabilities            
Intangible assets other than goodwill   $ 1,290,000        
[1] Restatements in Note 35 to align with IFRS 3 book value method for business combination