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Basis of Presentation and Accounting Policies (Detail)
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9 Months Ended | 12 Months Ended |
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Sep. 30, 2014
Segment
Reporting_Unit
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Dec. 31, 2013
Segment
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| Disclosure Basis Of Presentation [Abstract] | ||
| Number of operating segments | 1us-gaap_NumberOfOperatingSegments | 1us-gaap_NumberOfOperatingSegments |
| Number of reporting units | 1us-gaap_NumberOfReportingUnits | |
| Milestone agreement, description | This evaluation includes an assessment of whether (a) the consideration is commensurate with either (1) the entity's performance to achieve the milestone, or (2) the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting from the entity's performance to achieve the milestone, (b) the consideration relates solely to past performance and (c) the consideration is reasonable relative to all of the deliverables and payment terms within the arrangement. | |
| Milestones arrangement, categories description | Pieris AG aggregates milestones into three categories (i) research milestones, (ii) development milestones and (iii) commercial milestones. Research milestones are typically achieved upon reaching certain success criteria as defined in each agreement related to developing an Anticalin protein against the specified target. | Pieris AG aggregates milestones into three categories (i) research milestones, (ii) development milestones and (iii) commercial milestones. |
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- Details
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- Definition
Number of operating segments. An operating segment is a component of an enterprise: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same enterprise), (b) whose operating results are regularly reviewed by the enterprise's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and (c) for which discrete financial information is available. An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues. No definition available.
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- Definition
Number of reporting units tested for impairment of goodwill. A reporting unit is an operating segment or one level below an operating segment. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
A description of the overall arrangement. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
A description of each milestone and related contingent consideration as well as a description of whether or not each milestone(s) is considered substantive. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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