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Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2024

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, 2023 to September 30, 2024 (in thousands):

​	​	​	​
Balance at January 1, 2023		$	2,099
Cash received for 2022 eligible expenses	​		(2,333)
Australian research and development incentive income	​		1,101
Foreign currency translation	​		(96)
Balance at December 31, 2023	​	$	771
Australian research and development incentive income	​	​	—
Foreign currency translation	​	​	9
Balance at September 30, 2024	​	$	780

Schedule of assets and liabilities carried at fair value in accordance with the hierarchy

A summary of the assets 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, 2024

​

​

​

​

​

​

​

​

​

​

​

​

Assets:

​

​

​

​

​

​

​

​

​

​

​

​

Cash equivalents

​

$

25,018

​

$

25,018

​

$

—

​

$

—

Total assets

​

$

25,018

​

$

25,018

​

$

—

​

$

—

​

​

​

​

​

​

​

​

​

​

​

​

​

December 31, 2023

​

​

​

​

​

​

​

​

​

​

​

​

Assets:

​

​

​

​

​

​

​

​

​

​

​

​

Cash equivalents

​

$

39,065

​

$

39,065

​

$

—

​

$

—

Total assets

​

$

39,065

​

$

39,065

​

$

—

​

$

—

​

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- Definition

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/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

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