Kiora 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
- Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Accrued Expenses (Details)

v2.4.1.9

Accrued Expenses (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accrued Expenses [Line Items]
Total accrued expenses	$ 126,512us-gaap_AccruedLiabilitiesCurrent	$ 913,063us-gaap_AccruedLiabilitiesCurrent	$ 488,989us-gaap_AccruedLiabilitiesCurrent
Accrued Liabilities [Member]
Accrued Expenses [Line Items]
Payroll and benefits	36,301	168,269	30,920
Clinical trials	55,054	57,629	216,350
Consulting	13,916	8,917	12,988
Professional fees	21,241	534,984	157,953
Accrued interest	0	143,264	70,778
Total accrued expenses	$ 126,512	$ 913,063	$ 488,989

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for clinical trials.

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for consulting.

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 20

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Current Liabilities

-URI http://asc.fasb.org/extlink&oid=6509677

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-Publisher FASB

-Name Accounting Standards Codification

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-Section 45

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Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 20

-Article 5

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