XML 66 R23.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2012
Estimated Useful Lives | The estimated useful lives, by asset classification, are as follows:
Asset Classification |  | Useful Lives
Computer equipment and software |  | 3 - 5 years
Furniture and fixtures |  | 5 years
Leasehold Improvements |  | Lesser of useful life or lease term
Assets and Liability Measured at Fair Value on a Recurring Basis | The following table presents information about the Company’s assets and liabilities as of December 31, 2012 and 2011 that are measured at fair value on a recurring basis and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value:
|  | December 31, 2012 |
In millions |  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Asset: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents—money markets |  | $ | 64.1 |  |  | $ | 64.1 |  |  | $ | — |  |  | $ | — |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Warrant derivative liability |  | $ | 54.9 |  |  | $ | — |  |  | $ | — |  |  | $ | 54.9 |
Long term debt redemption feature |  | $ | 14.6 |  |  | $ | — |  |  | $ | — |  |  | $ | 14.6 |
|  | December 31, 2011 |
In millions |  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Asset: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents—money markets |  | $ | 39.0 |  |  | $ | 39.0 |  |  | $ | — |  |  | $ | — |
Liability: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Warrant derivative liability |  | $ | 123.1 |  |  | $ | — |  |  | $ | — |  |  | $ | 123.1 |
Change in Fair Value of Warrant Derivative Liabilities | The change in the fair value of the warrant derivative liabilities is as follows (in thousands):
|  | October 2009 Warrants |
Balance at December 31, 2009 |  | $ | 41,520 |
Loss on change in fair value of derivative liability |  |  | 205,153 |
Compensation expense for change in fair value of warrants issued to former employees |  |  | 5,713 |
Transfers to equity |  |  | (22,317 | )
Balance at December 31, 2010 |  | $ | 230,069 |
Loss on change in fair value of derivative liability |  |  | 22,669 |
Compensation income for change in fair value of warrants issued to former employees |  |  | (96 | )
Transfers to equity |  |  | (129,517 | )
Balance at December 31, 2011 |  | $ | 123,125 |
Initial measurement—December 2012 financing |  |  | — |
Loss (gain) on change in fair value of derivative liability |  |  | 35,367 |
Compensation expense for change in fair value of warrants issued to former employees |  |  | 247 |
Transfers to equity |  |  | (103,885 | )
Balance at December 31, 2012 |  | $ | 54,854 |

X
- Definition Property, Plant and Equipment, Useful Life [Table Text Block] + References No definition available. + Details
Name: | amrn_PropertyPlantAndEquipmentUsefulLifeTableTextBlock
Namespace Prefix: | amrn_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure related to assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a recurring and/or nonrecurring basis in periods after initial recognition. Disclosures include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3) as well as transfers between levels 1 and 2. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 6 -Footnote 4 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a,b,bb) -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 32 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2C -URI http://asc.fasb.org/extlink&oid=7578670&loc=SL7498348-110258 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19279-110258 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 33 -Subparagraph a, b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of derivative liabilities at fair value. + References No definition available. + Details
Name: | us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration