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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 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 January 1, 2019 to December 31, 2020:

Balance at January 1, 2019		$	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			231
Cash received for 2019 eligible expenses			(331)
Foreign currency translation			(12)
Balance at December 31, 2020		$	73

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
December 31, 2020
Assets:
Cash equivalents		$	51,116		$	51,116		$	—		$	—
Total assets		$	51,116		$	51,116		$	—		$	—
Liabilities:
Restricted stock liability		$	204		$	—		$	204		$	—
Total liabilities		$	204		$	—		$	204		$	—
December 31, 2019
Assets:
Cash equivalents		$	3,891		$	3,891		$	—		$	—
Total assets		$	3,891		$	3,891		$	—		$	—
Liabilities:
Restricted stock liability		$	159		$	—		$	159		$	—
Total liabilities		$	159		$	—		$	159		$	—

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Tabular disclosure of the change in research and development incentive receivable.

+ References

No definition available.

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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

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