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Summary of Significant Accounting Policies (Tables) | 9 Months Ended
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Sep. 30, 2020
Summary of Significant Accounting Policies |
Schedule of change in the research and development incentive receivable | The following table shows the change in the research and development incentive receivable from December 31, 2018 to September 30, 2020 (in thousands):
Balance at December 31, 2018 |  | $ | 836
Australian research and development incentive income, net |  |  | 132
Cash received for 2018 eligible expenses |  |  | (757)
Foreign currency translation |  |  | (26)
Balance at December 31, 2019 |  |  | 185
Australian research and development incentive income, net |  |  | 343
Cash received for 2019 eligible expenses |  |  | (331)
Foreign currency translation |  |  | 12
Balance at September 30, 2020 |  | $ | 209
Summary of assets and liabilities carried at fair value in accordance with the hierarchy | A summary of the assets and liabilities carried at fair value in accordance with the hierarchy defined above is as follows (in thousands):
|  | Total |  | Level 1 |  | Level 2 |  | Level 3
September 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents |  | $ | 57,975 |  | $ | 57,975 |  | $ | — |  | $ | —
Total assets |  | $ | 57,975 |  | $ | 57,975 |  | $ | — |  | $ | —
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents |  | $ | 3,891 |  | $ | 3,891 |  | $ | — |  | $ | —
Total assets |  | $ | 3,891 |  | $ | 3,891 |  | $ | — |  | $ | —

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- Definition Tabular disclosure of the change in research and development incentive receivable. + References No definition available. + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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