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Summary of significant accounting policies (Tables)

12 Months Ended

Dec. 31, 2022

Summary of significant accounting policies

Schedule of exchange rates used for translation of financial statements

The following exchange rates have been used for the translation of the financial statements of AC Immune USA:

​

​	​	​	​	​	​	​
​		For the Year Ended
​	​	December 31,
​	​	2022		2021		2020
CHF/USD
Closing rate, USD 1		0.933		0.923		N/A
Weighted average exchange rate, USD 1		0.965		0.929		N/A

​

Estimated Lease Term by Right-of-use Asset Categories

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​	​	​	​
Buildings		5	years
Office equipment	​	5	years
IT equipment	​	5	years

​

Estimated useful life

​

​	​	​	​
IT equipment		3	years
Laboratory equipment	​	5	years
Leasehold improvements/furniture	​	5	years

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