XML 43 R32.htm IDEA: XBRL DOCUMENT
v3.21.2

Fair Value Measurements - Reconciliation of Level 3 Financial Instruments (Details) - Level 3 $ in Thousands | 6 Months Ended
--- | ---
Jun. 30, 2021 USD ($)
Financial and Nonfinancial Liabilities, Fair Value Disclosure [Roll Forward] |
Fair value of level 3 financial instruments as of December 31, 2020 | $ 45,312
Payments to CVR holders and other contingent payments | (1,050)
Fair value adjustments to contingent liabilities | (33,661)
Contingent liabilities from xCella asset acquisition | 240
Fair value of level 3 financial instruments as of June 30, 2021 | $ 10,841

X
- Definition Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Contingent Consideration from Acquisition + References No definition available. + Details
Name: | lgnd_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityContingentConsiderationFromAcquisition
Namespace Prefix: | lgnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Payments to Contingent Value Right Holders + References No definition available. + Details
Name: | lgnd_PaymentsToContingentValueRightHolders
Namespace Prefix: | lgnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of gain (loss) recognized in income from liability measured at fair value on recurring basis using unobservable input (level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityGainLossIncludedInEarnings
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Fair value of financial instrument classified as a liability measured using unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |