XML 68 R59.htm IDEA: XBRL DOCUMENT v3.20.4

Accruals And Other Payables - Summary of accruals and other payables (Detail) ¥ in Thousands, $ in Thousands	Sep. 30, 2020 CNY (¥)	Sep. 30, 2020 USD ($)	Dec. 31, 2019 CNY (¥)
Current:
Staff salaries and welfare payables	¥ 15,783	$ 2,325	¥ 30,166
Accrued external research and development activities related expenses	150,622	22,184	144,000
Accrued initial public offering costs payable	508	75	17,504
Accrued private placement offering costs payable	96,837	14,263
Withholding IIT payable related to stock options			16,201
Non-refundable incentive payment from depositary bank (Note)	2,630	387
Accrued traveling expenses, office expenses and others	71,937	10,595	65,682
Accounts Payable and Accrued Liabilities, Current	338,317	49,829	¥ 273,553
Non-current:
Non-refundable incentive payment from depositary bank (Note)	¥ 8,433	$ 1,242

X

- Definition

Accrued external research and development activities related expenses.

+ References

No definition available.

+ Details

Name:	imab_AccruedExternalResearchAndDevelopmentActivitiesRelatedExpensesCurrent
Namespace Prefix:	imab_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Accrued initial public offering costs payable.

+ References

No definition available.

+ Details

Name:	imab_AccruedInitialPublicOfferingCostsPayable
Namespace Prefix:	imab_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Accrued Travelling Expenses Office Expenses And Others.

+ References

No definition available.

+ Details

Name:	imab_AccruedTravellingExpensesOfficeExpensesAndOthers
Namespace Prefix:	imab_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Non-refundable incentive payment from depositary bank, current.

+ References

No definition available.

+ Details

Name:	imab_NonRefundableIncentivePaymentFromDepositaryBankCurrent
Namespace Prefix:	imab_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Non refundable incentive payment from depositary bank, noncurrent.

+ References

No definition available.

+ Details

Name:	imab_NonRefundableIncentivePaymentFromDepositaryBankNoncurrent
Namespace Prefix:	imab_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Private Placement offering costs payable

+ References

No definition available.

+ Details

Name:	imab_PrivatePlacementOfferingCostsPayable
Namespace Prefix:	imab_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Withholding IIT payable.

+ References

No definition available.

+ Details

Name:	imab_WithholdingIitPayable
Namespace Prefix:	imab_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.19,20)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

+ Details

Name:	us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountsPayableAndAccruedLiabilitiesNoncurrentAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.20)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

+ Details

Name:	us-gaap_EmployeeRelatedLiabilitiesCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant