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Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2023

Summary of Significant Accounting Policies

Summary of Separation-related adjustments

		December 31,				Separation-Related				January 1,
​		2021				Adjustments				2022
ASSETS		​								​
Current assets:
Cash and equivalents	$	14,376,523			$	(8	)		$	14,376,515
Related party receivables		220,000				-				220,000
Other current assets		6,274,397				(8,567	)			6,265,830
Total current assets		20,870,920				(8,575	)			20,862,345
Capitalized software, net		699,753				(699,753	)			-
Total non-current assets		699,753				(699,753	)			-
Total assets	$	21,570,673			$	(708,328	)		$	20,862,345
LIABILITIES AND NET PARENT EQUITY
Current liabilities:
Accounts payable		877,641				(718,232	)			159,409
Related party payables		8,642,340				1,110,032				9,752,372
Derivative financial instruments		32,226				(32,226	)			-
Other payables		616,156				(94,361	)			521,795
Total current liabilities		10,168,363				265,213				10,433,576
Other non-current payables		702,921				(297,921	)			405,000
Total non-current liabilities		702,921				(297,921	)			405,000
Total liabilities		10,871,284				(32,708	)			10,838,576
Net parent equity:
Net parent investment		10,731,615				(707,846	)			10,023,769
Accumulated other comprehensive loss		(32,226	)			32,226				-
Total net parent equity		10,699,389				(675,620	)			10,023,769
Total liabilities and net parent equity	$	21,570,673			$	(708,328	)		$	20,862,345

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- References

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- Definition

Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-8

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-7

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-9

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