Pieris Pharmaceuticals, Inc. General form of registration statement for all companies including face-amount certificate companies

General form of registration statement for all companies including face-amount certificate companies

Cover
- Document And Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Note 2 - Summary of Significant Accounting Policies (Details Textual)

v3.24.4

Note 2 - Summary of Significant Accounting Policies (Details Textual)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Income Statement [Abstract]
Research and Development Expense (Income)	$ 3,182,000	$ 1,096,000	$ 5,608,000	$ 8,094,000	$ 8,793,000	$ 13,884,000
Royalty Agreement Liability, Fair Value Disclosure	$ 11,900,000		$ 11,900,000		$ 8,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate			0.00%
Number of Operating Segments			1		1
Government Assistance, Operating Income, Increase (Decrease), Statement of Income or Comprehensive Income [Extensible Enumeration]	Research and Development Expense (Income)
Grant From Department of Health and Human Services [Member]
Government Assistance, Award Amount	$ 500,000		$ 500,000
Government Assistance, Operating Income, Increase (Decrease)	14,000
Convertible Debt [Member]
Debt Instrument, Fee Amount	$ 100,000		$ 100,000
Measurement Input, Probability-weighted Cash Flow Estimates [Member]
Royalty Agreement Liability, Measurement Input	0.24		0.24
Measurement Input, Weighted Average Cost of Capital [Member]
Royalty Agreement Liability, Measurement Input	0.245		0.245

- Definition

The amount of research and development expense (income).

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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.

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