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Note 13 - Fair Value Measurement of Convertible Note Payable (Tables)

9 Months Ended

Sep. 30, 2023

Notes Tables

Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]

September 30, 2023		Total				Level 1				Level 2				Level 3
Convertible note at fair value		$	2,331,497			$	-			$	-			$	2,331,497

December 31, 2022		Total				Level 1				Level 2				Level 3
Convertible note at fair value		$	2,596,203			$	-			$	-			$	2,596,203

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

Beginning balance		$	2,596,203
Purchases and issuances			-
Change in fair value for the three months ended March 31, 2023			(141,991	)
Balance at March 31, 2023		$	2,454,212
Change in fair value for the three months ended June 30, 2023			44,568
Balance at June 30, 2023		$	2,498,780
Change in fair value for the three months ended September 30, 2023			(167,283	)
Ending balance at September 30, 2023		$	2,331,497

X

- Definition

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

+ References

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- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

+ References

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