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Fair value measurements | 12 Months Ended
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Dec. 31, 2022
Fair Value Disclosures [Abstract] |
Fair value measurements | Note 6. Fair value measurements ASC 820 establishes a three-tier fair value hierarchy for measuring financial instruments, which prioritizes the inputs used in measuring fair value. These tiers include:
| · | Level 1, defined as observable inputs such as quoted prices in active markets;
| · | Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and
| · | Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.
Level 3 Level 1 Accounts Receivable Accounts Payable Derivative Liabilities, Current
| As at December 31, 2022 |  | As at December 31, 2021 | Fair value level |
USD'000 | Carrying amount | Fair value |  | Carrying amount | Fair value | Note ref.
Nonrecurring fair value measurements |  |  |  |  |  |  |
Accounts receivable, net of allowance for doubtful accounts | 2,573 | 2,573 |  | 2,979 | 2,979 | 3 | 9
Notes receivable from employees and related parties | 67 | 67 |  | 68 | 68 | 3 | 10
Notes receivable, noncurrent | 64 | 64 |  | 190 | 190 | 3 | 13
Equity securities, at cost | 472 | 472 |  | 501 | 501 | 3 | 20
Accounts payable | 13,401 | 13,401 |  | 14,786 | 14,786 | 3 | 23
Notes payable | 4,196 | 4,196 |  | 4,206 | 4,206 | 3 | 24
Bonds, mortgages and other long-term debt | 1,850 | 1,850 |  | 458 | 458 | 3 | 26
Convertible note payable, noncurrent | 1,267 | 1,267 |  | 9,049 | 9,049 | 3 | 26
Recurring fair value measurements |  |  |  |  |  |  |
Equity securities, at fair value | 1 | 1 |  | 1 | 1 | 1 | 21
In addition to the methods and assumptions we use to record the fair value of financial instruments as discussed above, we used the following methods and assumptions to estimate the fair value of our financial instruments:
| - | Accounts receivable, net of allowance for doubtful accounts – carrying amount approximated fair value due to their short-term nature.
| - | Notes receivable from employees and related parties – carrying amount approximated fair value due to their short-term nature.
| - | Notes receivable, noncurrent- carrying amount approximated fair value because time-value considerations are immaterial to the accounts.
| - | Equity securities, at cost - no readily determinable fair value, measured at cost minus impairment.
| - | Accounts payable – carrying amount approximated fair value due to their short-term nature.
| - | Notes payable – carrying amount approximated fair value due to their short-term nature.
| - | Bonds, mortgages and other long-term debt – carrying amount approximated fair value
| - | Convertible note payable, noncurrent – carrying amount approximated fair value.
| - | Equity securities, at fair value – fair value remeasured as at reporting period.

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- Definition The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 + Details
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