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Note 3 - Short-term Investments

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Investment [Text Block]

3. Short-term investments

Short-term investments as of December 31, 2022 and 2023 are summarized below:

		Amortized cost				Gross unrealized gains				Gross unrealized losses				Fair value (Net carrying amount)
		$				$				$				$
As of December 31, 2022
Trading debt securities
Financial products issued by commercial banks			2,853				19				-				2,872
Total at December 31, 2022			2,853				19				-				2,872
As of December 31, 2023
Trading debt securities
Financial products issued by commercial banks			189				4				-				193
Total at December 31, 2023			189				4				-				193

BEYONDSPRING INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEARS ENDED DECEMBER 31, 2023, 2022 AND 2021

(Amounts in thousands of U.S. Dollars (“$”) and Renminbi (“RMB”),

except for number of shares and per share data)

X

- References

No definition available.

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X

- Definition

The entire disclosure for investment.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/320/tableOfContent

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Topic 321
-Publisher FASB
-URI https://asc.fasb.org/321/tableOfContent

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Topic 325
-Publisher FASB
-URI https://asc.fasb.org/325/tableOfContent

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