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Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2018

Accounting Policies [Abstract]

Schedule of Adoption of New Revenue Standards

Select line items from the Company’s condensed consolidated statement of operations and condensed balance sheet, which reflect the adoption of the new revenue standards are as follows (in thousands):

		Three Months Ended March 31, 2017
		As Previously Reported				New Revenue Standards Adjustment				As Recast
Statement of Operations
License revenue		$	19,581			$	(19,581	)		$	—
Development and other revenue			7,310				22,132				29,442
Total revenue			26,891				2,551				29,442
Net loss			(33,161	)			2,551				(30,610	)
Net loss per share - basic and diluted		$	(0.52	)		$	0.04			$	(0.48	)
		December 31, 2017
		As Previously Reported				New Revenue Standards Adjustment				As Recast
Balance Sheet
Deferred revenue, current		$	7,968			$	8,702			$	16,670
Deferred revenue, net of current			112,231				26,010				138,241
Accumulated deficit			(595,945	)			(34,712	)			(630,657	)

Schedule of Impacts to Accumulated Other Comprehensive Loss and Accumulated Deficit Upon Adoption of Guidance

The impacts to the Company’s accumulated other comprehensive loss and accumulated deficit upon adoption of this guidance are as follows (in thousands):

		Accumulated Other Comprehensive Loss				Accumulated Deficit
Balance at December 31, 2017		$	(1,795	)		$	(630,657	)	*
Impact of change in accounting principle    upon adoption of ASU 2016-01			(1,250	)			1,250
Opening balance as of January 1, 2018		$	(3,045	)		$	(629,407	)

* Recast to reflect the adoption of the new revenue standards. See above.

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Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

+ References

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-Publisher FASB
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Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

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