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Note 2 - Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2021

Notes Tables

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

						Fair value measurement
Recurring fair value measurement		Total Fair Value				Quoted prices in active markets for identical assets (Level 1)				Significant other observable inputs (Level 2)				Significant unobservable inputs (Level 3)				Total gains
			$				$				$				$				$
As of December 31, 2020 (audited)
Liabilities:
Forward liability (Note 3)			278				-				-				278				-
As of September 30, 2021 (unaudited)
Assets:
Available-for-sale debt securities			1,645				-				1,645				-				-
Trading debt securities			12,521				-				12,521				-				105
Total assets measured at fair value			14,166				-				14,166				-				105
Liabilities
Forward liability (Note 3)			278				-				-				278				-
Total liabilities measured at fair value			278				-				-				278				-

Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]

		Valuation technique		Unobservable inputs		Range
Forward liability		Discounted cash flow		Fair value of underlying security		2.65

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

		Forward liability
			$
Balance as of December 31, 2020 (audited)			278
Gains or losses from changes in fair value			-
Balance as of September 30, 2021 (unaudited)			278

X

- Definition

Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique used to measure similar asset in prior period by class of asset or liability on non-recurring basis.

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Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

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