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INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of loss (income) before income taxes

		Year ended December 31
		2022				2021
Entera Bio Ltd.			12,997				12,362
Entera Bio Inc.			(65	)			(116	)
Total loss before taxes			12,934				12,246

Schedule of tax expenses

		Year ended December 31
		2022				2021
Current:
Subsidiary:			(37	)			158
Total current income tax			(37	)			158
Deferred income taxes			174				(217	)
Total deferred income taxes			174				(217	)
Total income tax expense (benefit)			137				(59	)

Schedule of deferred income taxes

		December 31,
		2022				2021
Deferred tax assets:
Net operating loss carry forward			15,428				12,895
Research and development			1,225				1,319
Share-based compensation			877				876
Other			158				152
Net deferred tax assets before valuation allowance			17,688				15,242
Valuation allowance			(17,645	)			(15,025	)
Net deferred tax assets			43				217

Schedule of rollforward of valuation allowance

Balance at January 1, 2021		12,420
Additions		2,605
Balance at January 1, 2022		15,025
Additions		2,620
Balance at December 31, 2022		17,645

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
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- Definition

Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(1)(Note 1))
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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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