XML 49 R30.htm IDEA: XBRL DOCUMENT
v3.23.3

Note 19 - Adoption of U.S. GAAP | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2023 | Dec. 31, 2022
Notes to Financial Statements |  |
Accounting Standards Update and Change in Accounting Principle [Text Block] | 3. Accounting Standards Updates (“ASU”) Accounting Standard Recently Adopted In June 2016, the FASB issued ASU No. 2016-13, Credit Losses - Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). ASU 2016-13 requires entities to use a forward-looking approach based on current expected credit losses to estimate credit losses on certain types of financial instruments, including trade receivables, resulting in an earlier recognition of losses than under the current incurred loss approach, which requires waiting to recognize a loss until it is probable of being incurred. We adopted this guidance as of January 1, 2023. The impact of adopting this new guidance was not material to the consolidated financial statements. | 3. Accounting Standards Updates (“ASU”) Accounting Standards Recently Adopted In May 2021, the FASB issued ASU 2021-04, Earnings per Share (Topic 260), Debt-Modifications and Extinguishments (Subtopic 470-50), Compensation-Stock Compensation (Topic 718), and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40), which clarifies and reduces diversity in an issuer’s accounting for modifications or exchanges of freestanding equity-classified written call options (for example, warrants) that remain equity classified upon modification or exchange. This ASU is effective for all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An entity applies the amendments prospectively to modifications or exchanges occurring on or after the effective date of the amendments. We adopted this guidance as of January 1, 2022. The impact of adopting this new guidance was not material to the consolidated financial statements. In January 2020, the FASB issued ASU 2020-01, Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815)—Clarifying the Interactions between Topic 321, Topic 323, and Topic 815 (a consensus of the Emerging Issues Task Force), which clarifies the interaction of accounting for equity securities, investments accounted for under the equity method of accounting, and the accounting for certain forward contracts and purchase options, under the aforementioned topics. This ASU is effective for all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An entity applies the amendments prospectively to modifications or exchanges occurring on or after the effective date of the amendments. We adopted this guidance as of January 1, 2022. The impact of adopting this new guidance was not material to the consolidated financial statements. In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (“ASU 2019-12”) which is part of the FASB’s overall simplification initiative to reduce the costs and complexity of applying accounting standards while maintaining or improving the usefulness of the information provided to users of financial statements. ASU 2019-12 simplifies accounting guidance for intra-period allocations, deferred tax liabilities, year-to-date losses in interim periods, franchise taxes, step-up in tax basis of goodwill, separate entity financial statements, and interim recognition of tax laws or rate changes. ASU 2019-12 is effective for emerging growth companies following private company adoption dates in fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022, with early adoption permitted. We adopted this guidance as of January 1, 2022. The impact of adopting this new guidance was not material to the consolidated financial statements. Accounting Standards Not Yet Adopted In June 2016, the FASB issued ASU No. 2016-13, Credit Losses - Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). ASU 2016-13 requires entities to use a forward-looking approach based on current expected credit losses to estimate credit losses on certain types of financial instruments, including trade receivables, resulting in an earlier recognition of losses than under the current incurred loss approach, which requires waiting to recognize a loss until it is probable of being incurred. This standard is effective for us beginning January 1, 2023 and will be adopted using the modified retrospective transition method through a cumulative-effect adjustment to retained earnings as of the effective date. Upon adoption, the standard is expected to only impact our account for credit losses related to accounts receivable. In preparation for the adoption of the new standard, we have updated certain policies and related processes, but we do not expect the adoption of this new guidance will have a material impact on the Consolidated Financial Statements.
Revision of Prior Period, Adjustment [Member] |  |
Notes to Financial Statements |  |
Accounting Standards Update and Change in Accounting Principle [Text Block] |  | 19. Adoption of U.S. GAAP Reconciliation of the Consolidated Statement of Operations and Comprehensive Loss for the year ended December 31, 2021:
|  | Year Ended December 31, 2021 |
|  | IFRS |  |  | Adjustments/ Reclassifications |  | Note |  | U.S. GAAP |
Revenue |  | $ | 4,247 |  |  | $ | — |  |  |  | $ | 4,247 |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of sales |  |  | 1,876 |  |  |  | — |  |  |  |  | 1,876 |
General administrative expenses |  |  | 36,649 |  |  |  | (9 | ) | a, c |  |  | 36,640 |
Research and development |  |  | 9,640 |  |  |  | (4 | ) | b |  |  | 9,636 |
Depreciation expense |  |  | 10,825 |  |  |  | (97 | ) | b |  |  | 10,728 |
Other operating expenses, net |  |  | 14,002 |  |  |  | — |  |  |  |  | 14,002 |
Total costs and expenses |  |  | 72,992 |  |  |  | (110 | ) |  |  |  | 72,882 |
Operating loss |  |  | (68,745 | ) |  |  | 110 |  |  |  |  | (68,635 | )
Other income (expense), net |  |  |  |  |  |  |  |  |  |  |  |  |
Finance costs, net |  |  | (11,769 | ) |  |  | 2,031 |  | c, d |  |  | (9,738 | )
Change in fair value of financial instruments |  |  | (42,102 | ) |  |  | 60,085 |  | d |  |  | 17,983 |
Gain (loss) on extinguishment of debt |  |  | 3,576 |  |  |  | (40,792 | ) | d |  |  | (37,216 | )
Other income (expense), net |  |  | 1,067 |  |  |  | 2 |  | c |  |  | 1,069 |
Total other income (expense), net |  |  | (49,228 | ) |  |  | 21,326 |  |  |  |  | (27,902 | )
Loss before income tax |  |  | (117,973 | ) |  |  | 21,436 |  |  |  |  | (96,537 | )
Income tax |  |  | 232 |  |  |  | — |  |  |  |  | 232 |
Net loss available to common stockholders |  | $ | (117,741 | ) |  | $ | 21,436 |  |  |  | $ | (96,305 | )
Other comprehensive loss |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency translation loss, net of tax |  |  | (86 | ) |  |  | — |  |  |  |  | (86 | )
Comprehensive loss |  | $ | (117,827 | ) |  | $ | 21,436 |  |  |  | $ | (96,391 | )
Basic loss for the period attributable to common stockholders |  | $ | (7.07 | ) |  | $ | 1.29 |  | e |  | $ | (5.78 | )
Basic weighted-average common shares outstanding |  |  | 16,655,634 |  |  |  | — |  | e |  |  | 16,655,634 |
Diluted loss for the period attributable to common stockholders |  | $ | (7.07 | ) |  | $ | 1.29 |  | e |  | $ | (5.78 | )
Diluted weighted-average common shares outstanding |  |  | 16,655,634 |  |  |  | — |  | e |  |  | 16,655,634 |
Reconciliation of the Consolidated Statement of Operations and Comprehensive Loss for the year ended December 31, 2020:
|  | Year Ended December 31, 2020 |
|  | IFRS |  |  | Adjustments/ Reclassifications |  | Note |  | U.S. GAAP |
Revenue |  | $ | — |  |  | $ | — |  |  |  | $ | — |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of sales |  |  | — |  |  |  | — |  |  |  |  | — |
General administrative expenses |  |  | 8,127 |  |  |  | (124 | ) | a, c |  |  | 8,003 |
Research and development |  |  | 5,878 |  |  |  | 46 |  | a, b |  |  | 5,924 |
Depreciation expense |  |  | 3,182 |  |  |  | (151 | ) | b |  |  | 3,031 |
Other operating expenses, net |  |  | 5,476 |  |  |  | (27 | ) | a, b |  |  | 5,449 |
Total costs and expenses |  |  | 22,663 |  |  |  | (256 | ) |  |  |  | 22,407 |
Operating loss |  |  | (22,663 | ) |  |  | 256 |  |  |  |  | (22,407 | )
Other income (expense), net |  |  |  |  |  |  |  |  |  |  |  |  |
Finance costs, net |  |  | (22 | ) |  |  | 57 |  | c, d |  |  | 35 |
Change in fair value of financial instruments |  |  | (84,224 | ) |  |  | 93,861 |  | d |  |  | 9,637 |
Gain (loss) on extinguishment of debt |  |  | (7,466 | ) |  |  | (1,774 | ) | d |  |  | (9,240 | )
Other income (expense), net |  |  | 597 |  |  |  | (3 | ) | c |  |  | 594 |
Total other income (expense), net |  |  | (91,115 | ) |  |  | 92,141 |  |  |  |  | 1,026 |
Loss before income tax |  |  | (113,778 | ) |  |  | 92,397 |  |  |  |  | (21,381 | )
Income tax |  |  | (148 | ) |  |  | — |  |  |  |  | (148 | )
Net loss available to common stockholders |  | $ | (113,926 | ) |  | $ | 92,397 |  |  |  | $ | (21,529 | )
Other comprehensive loss |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency translation loss, net of tax |  |  | — |  |  |  | — |  |  |  |  | — |
Comprehensive loss |  | $ | (113,926 | ) |  | $ | 92,397 |  |  |  | $ | (21,529 | )
Basic loss for the period attributable to common stockholders |  | $ | (7.11 | ) |  | $ | 5.76 |  | e |  | $ | (1.34 | )
Basic weighted-average common shares outstanding |  |  | 16,029,826 |  |  |  | — |  | e |  |  | 16,029,826 |
Diluted loss for the period attributable to common stockholders |  | $ | (7.11 | ) |  | $ | 5.76 |  | e |  | $ | (1.34 | )
Diluted weighted-average common shares outstanding |  |  | 16,029,826 |  |  |  | — |  | e |  |  | 16,029,826 |
Reconciliation of the Consolidated Balance Sheet as of December 31, 2021:
|  | IFRS |  |  | Adjustments / Reclassifications |  | Note |  | U.S. GAAP |
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |
Current assets |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 8,533 |  |  | $ | — |  |  |  | $ | 8,533 |
Accounts receivable |  |  | 1,196 |  |  |  | — |  |  |  |  | 1,196 |
Prepaid expenses and other current assets |  |  | 2,695 |  |  |  | — |  |  |  |  | 2,695 |
Total current assets |  |  | 12,424 |  |  |  | — |  |  |  |  | 12,424 |
Property and equipment, net |  |  | 33,586 |  |  |  | (1,056 | ) | b |  |  | 32,530 |
Operating lease right-of-use assets |  |  | 2,663 |  |  |  | 292 |  | c |  |  | 2,955 |
Deferred income tax assets |  |  | 1,640 |  |  |  | — |  |  |  |  | 1,640 |
Other non-current assets |  |  | 369 |  |  |  | — |  |  |  |  | 369 |
Total assets |  | $ | 50,682 |  |  | $ | (764 | ) |  |  | $ | 49,918 |
LIABILITIES, REDEEMABLE PREFERRED STOCK AND STOCKHOLDERS’ EQUITY (DEFICIT) |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  | $ | 6,650 |  |  | $ | — |  |  |  | $ | 6,650 |
Debt |  |  | 246,189 |  |  |  | (137,716 | ) | d |  |  | 108,473 |
Warrant liabilities |  |  | — |  |  |  | 143,237 |  | d |  |  | 143,237 |
Operating lease liabilities |  |  | 891 |  |  |  | 94 |  | c |  |  | 985 |
Contract liabilities |  |  | 935 |  |  |  | — |  |  |  |  | 935 |
Accrued expenses and other liabilities |  |  | 23,435 |  |  |  | — |  |  |  |  | 23,435 |
Total current liabilities |  |  | 278,100 |  |  |  | 5,615 |  |  |  |  | 283,715 |
Operating lease liabilities |  |  | 1,908 |  |  |  | 175 |  | c |  |  | 2,083 |
Contract liabilities |  |  | 1,000 |  |  |  | — |  |  |  |  | 1,000 |
Other non-current liabilities |  |  | 2,552 |  |  |  | — |  |  |  |  | 2,552 |
Total liabilities |  |  | 283,560 |  |  |  | 5,790 |  |  |  |  | 289,350 |
Redeemable preferred stock |  |  | — |  |  |  | 21,306 |  | d |  |  | 21,306 |
Stockholders’ equity (deficit) |  |  |  |  |  |  |  |  |  |  |  |  |
Treasury stock |  |  | (170,949 | ) |  |  | — |  |  |  |  | (170,949 | )
Additional paid-in capital |  |  | 235,909 |  |  |  | (139,438 | ) | a, d |  |  | 96,471 |
Accumulated other comprehensive loss |  |  | (86 | ) |  |  | — |  |  |  |  | (86 | )
Accumulated deficit |  |  | (297,752 | ) |  |  | 111,578 |  |  |  |  | (186,174 | )
Total stockholders’ equity (deficit) |  |  | (232,878 | ) |  |  | (27,860 | ) |  |  |  | (260,738 | )
Total liabilities, redeemable preferred stock and stockholders’ equity (deficit) |  | $ | 50,682 |  |  | $ | (764 | ) |  |  | $ | 49,918 |
a. | Stock-based compensation
Certain awards granted by us have a service inception date preceding the grant date. Under IFRS, this resulted in the recognition of stock-based compensation expense prior to the grant date. Under U.S. GAAP, the stock-based compensation expense shall not be recognized until authorization at the grant date. The impact of this change before considering the tax effect is as follows:
|  | Year Ended December 31, |
(Consolidated Statement of Operations and Comprehensive Loss) |  | 2021 |  |  | 2020 |
General and administrative expenses |  | $ | (80 | ) |  | $ | (136 | )
Research and development |  |  | — |  |  |  | (89 | )
Other operating expenses |  |  | — |  |  |  | (27 | )
Increase (decrease) to loss before income tax |  | $ | (80 | ) |  | $ | (252 | )
(Consolidated Balance Sheet) |  | December 31, 2021 |
Additional paid-in-capital |  | $ | 542 |
Adjustment to accumulated deficit |  |  | (542 | )
Total liabilities, redeemable preferred stock and stockholders’ equity (deficit) |  | $ | — |
b. | Research and development
Under IFRS, certain development expenditures may be capitalized. Under U.S. GAAP, all of our costs relating to R&D activities are expensed as incurred. The impact of this change before considering the tax effect is as follows:
|  | Year Ended December 31, |
(Consolidated Statement of Operations and Comprehensive Loss) |  | 2021 |  |  | 2020 |
Research and development |  | $ | (4 | ) |  | $ | 135 |
Depreciation expense |  |  | (97 | ) |  |  | (151 | )
Other operating expenses |  |  | — |  |  |  | — |
Increase (decrease) to loss before income tax |  | $ | (101 | ) |  | $ | (16 | )
(Consolidated Balance Sheet) |  | December 31, 2021 |
Property and equipment, net |  | $ | (1,056 | )
Total assets |  | $ | (1,056 | )
Adjustment to accumulated deficit |  | $ | (1,056 | )
Total liabilities, redeemable preferred stock and stockholders’ equity (deficit) |  | $ | (1,056 | )
c. | Leases
Under IFRS, all recognized leases are accounted for similarly to finance leases. Under U.S. GAAP, there is a dual classification on-balance sheet lease accounting model for lessees: finance and operating leases. Operating leases create a straight-line expense, and no interest expense is recognized on the lease liability. The impact of this change before considering the tax effect is as follows:
|  | Year Ended December 31, |
(Consolidated Statement of Operations and Comprehensive Loss) |  | 2021 |  |  | 2020 |
General and administrative expenses |  | $ | 71 |  |  | $ | 12 |
Less: Finance costs, net |  |  | (49 | ) |  |  | (57 | )
Less: Other income, net |  |  | (2 | ) |  |  | 3 |
Increase (decrease) to loss before income tax |  | $ | 20 |  |  | $ | (42 | )
(Consolidated Balance Sheet) |  | December 31, 2021 |
Operating lease right-of-use assets |  | $ | 292 |
Total assets |  | $ | 292 |
Operating lease liabilities |  | $ | 94 |
Non-current operating lease liabilities |  |  | 175 |
Adjustment to accumulated deficit |  |  | 23 |
Total liabilities, redeemable preferred stock and stockholders’ equity (deficit) |  | $ | 292 |
d. | Financial instruments
Under IFRS, the redeemable Series X preferred shares and convertible notes contained conversion features that resulted in a bifurcated derivative component with changes in fair value recognized as gain or (loss). Under U.S. GAAP, the conversion features did not result in a material bifurcated embedded derivative, resulting in the elimination of the change in fair value of financial instruments, reduction in interest expense and preferred dividends expense, and increase in the gain (loss) on extinguishment of debt. Under IFRS, it was determined that the redeemable Series X preferred shares should be classified as a liability since there is a contractual obligation to deliver cash or another financial asset and certain conversion events being beyond our control. Under U.S. GAAP, it was determined that the redeemable Series X preferred shares should be classified as mezzanine equity since the shares are redeemable based on events outside of our control. Under IFRS, it was determined that the Columbia Warrant should be classified as equity since settlement would only occur by exchanging a fixed amount of cash for a fixed number of our own equity instruments. Changes in fair value are not recognized. Under U.S. GAAP, it was determined that the Columbia Warrant should be classified as a liability since the number and type of shares received could be different pre- and post- Merger. The Columbia Warrant is recorded at fair value with changes recognized in the Consolidated Statement of Operations and Comprehensive Loss. Additionally, the resulting gain (loss) on extinguishment of the amended convertible notes differed under IFRS versus U.S. GAAP. The impact of this change before considering the tax effect is as follows:
|  | Year Ended December 31, |
(Consolidated Statements of Operations and Comprehensive Loss) |  | 2021 |  |  | 2020 |
Less: Finance costs, net |  | $ | (1,982 | ) |  | $ | — |
Less: Change in fair value of financial instruments |  |  | (60,085 | ) |  |  | (93,861 | )
Less: Gain (Loss) on extinguishment of debt |  |  | 40,792 |  |  |  | 1,774 |
Increase (decrease) to loss before income tax |  | $ | (21,275 | ) |  | $ | (92,087 | )
(Consolidated Balance Sheet) |  | December 31, 2021 |
Debt |  | $ | (137,716 | )
Redeemable Series X preferred stock |  |  | 21,306 |
Warrant liability |  |  | 143,237 |
Additional paid-in capital |  |  | (139,980 | )
Adjustment to accumulated deficit |  |  | 113,153 |
Total liabilities, redeemable preferred stock and stockholders’ equity (deficit) |  | $ | — |
e. | Net loss per share
The change in net loss in the adoption of U.S. GAAP as described in items a-d above impacted net loss per share as follows:
|  | Year Ended December 31, |
|  | 2021 |  |  | 2020 |
Net loss attributable to common stockholders |  | $ | (96,305 | ) |  | $ | (21,529 | )
Basic weighted-average common shares outstanding (1) |  |  | 16,655,634 |  |  |  | 16,029,826 |
Basic loss per share for the period attributable to common stockholders |  | $ | (5.78 | ) |  | $ | (1.34 | )
Dilutive numerator |  | $ | (96,305 | ) |  | $ | (21,529 | )
Diluted weighted-average common shares outstanding |  |  | 16,655,634 |  |  |  | 16,029,826 |
Diluted loss per share for the period attributable to common stockholders |  | $ | (5.78 | ) |  | $ | (1.34 | )
(1) After applying the 3.3028 Exchange Ratio as described in Note 4 (Reverse Recapitalization).

X
- References No definition available. + Details
Name: | us-gaap_DisclosureTextBlockAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(2)(i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(2)(ii) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(2)(iii) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(2)(iv) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (h)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 5 -Subparagraph (SAB Topic 11.M.Q2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480530/250-10-S99-5 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (i)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 5 -Subparagraph (f)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479832/842-10-65-5 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 5 -Subparagraph (f)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479832/842-10-65-5 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-2 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-2 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (c)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-2 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 848 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483550/848-10-65-2 Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 105 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6 Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1 Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 8 -Subparagraph (e)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482615/740-10-65-8 Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 8 -Subparagraph (e)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482615/740-10-65-8 Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 8 -Subparagraph (e)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482615/740-10-65-8 Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (e)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482833/825-10-65-6 Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (e)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482833/825-10-65-6 Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (e)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482833/825-10-65-6 Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 4 -Subparagraph (e)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479654/326-10-65-4 Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 4 -Subparagraph (e)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479654/326-10-65-4 Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Topic 926 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (f)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483194/926-20-65-2 Reference 26: http://www.xbrl.org/2003/role/disclosureRef -Topic 926 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (f)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483194/926-20-65-2 Reference 27: http://www.xbrl.org/2003/role/disclosureRef -Topic 926 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (f)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483194/926-20-65-2 Reference 28: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480530/250-10-S99-6 Reference 29: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1 Reference 30: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1 Reference 31: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Topic 250 -Publisher FASB -URI https://asc.fasb.org//250/tableOfContent Reference 32: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (e)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1 Reference 33: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (d)(1) -SubTopic 20 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481925/310-20-65-2 Reference 34: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (d)(2) -SubTopic 20 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481925/310-20-65-2 + Details
Name: | us-gaap_NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | srt_RestatementAxis=srt_RestatementAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |