ASLAN Pharmaceuticals (ASLN) 20-F 16 Apr 20 2019 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2019shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Registrant Name	ASLAN Pharmaceuticals Ltd
Entity Central Index Key	0001722926
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding	189,954,970
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity File Number	001-38475
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	83 Clemenceau Avenue #12-03 UE Square
Entity Address, Country	SG
Entity Address, Postal Zip Code	239920
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Registration Statement	false
Document Accounting Standard	International Financial Reporting Standards
American Depositary Shares (ADSs), each representing five ordinary shares, par value NT$10 per ordinary share
Document Information [Line Items]
Title of 12(b) Security	American Depositary Shares (ADSs), each representing five ordinary shares, par value NT$10 per ordinary share
Trading Symbol	ASLN
Security Exchange Name	NASDAQ
Ordinary shares, par value NT$10 per share
Document Information [Line Items]
Title of 12(b) Security	Ordinary shares, par value NT$10 per share
Security Exchange Name	NASDAQ
No Trading Symbol Flag	true
Business Contact
Document Information [Line Items]
Contact Personnel Name	Carl Firth
Entity Address, Address Line One	83 Clemenceau Avenue #12-03 UE Square
Entity Address, Country	SG
Entity Address, Postal Zip Code	239920

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2019	Dec. 31, 2018
CURRENT ASSETS
Cash and cash equivalents (Notes 4 and 6)	$ 22,203,031	$ 28,908,901
Prepayments	68,923	183,599
Total current assets	22,271,954	29,092,500
NON-CURRENT ASSETS
Financial assets at fair value through profit or loss (Notes 4,7 and 17)	68,256	60,004
Financial assets at fair value through other comprehensive income (Notes 4, 8 and 17)	132,160	187,244
Property, plant and equipment (Notes 4 and 10)	38,333	288,418
Right-of-use assets(Notes 3, 4 and 11)	727,866
Intangible assets (Notes 4, 12 and 17)	2,845	23,080,592
Refundable deposits	108,076	172,080
Total non-current assets	1,077,536	23,788,338
TOTAL ASSETS	23,349,490	52,880,838
CURRENT LIABILITIES
Trade payables	1,871,843	5,315,737
Other payables (Notes 13 and 21)	3,246,842	2,682,661
Lease Liabilities - current (Notes 3, 4 and 11)	264,543
Total current liabilities	5,383,228	7,998,398
NON-CURRENT LIABILITIES
Financial liabilities at fair value through profit or loss (Note 4, 7)	262,350
Long-term borrowings (Note 14, 26)	17,065,305	13,974,794
Long-term borrowings from related parties (Note 14, 26)	566,176
Lease Liabilities - non-current (Notes 3, 4 and 11)	490,835
Other non-current liabilities (Note 21)	184,870	289,613
Total non-current liabilities	18,569,536	14,264,407
Total liabilities	23,952,764	22,262,805
EQUITY (DEFICIT) ATTRIBUTABLE TO STOCKHOLDERS OF THE COMPANY (Note 16)
Ordinary shares	61,366,844	51,627,219
Capital surplus	116,495,710	111,459,672
Accumulated deficits	(179,484,825)	(132,468,858)
Other reserves	(55,084)
Total equity (deficit) attributable to stockholders of the Company	(1,677,355)	30,618,033
NON-CONTROLLING INTERESTS	1,074,081
Total equity (deficit)	(603,274)	30,618,033
TOTAL LIABILITIES AND EQUITY	$ 23,349,490	$ 52,880,838

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Of Comprehensive Income [Abstract]
NET REVENUE (Note 17)	$ 3,000,000
COST OF REVENUE (Note 17)	(407,259)
GROSS PROFIT	2,592,741
OPERATING EXPENSES (Notes 15, 18 and 21)
General and administrative expenses	(8,511,699)	$ (10,513,707)	$ (8,758,710)
Research and development expenses	(16,586,617)	(31,834,364)	(30,381,016)
Total operating expenses	(25,098,316)	(42,348,071)	(39,139,726)
OTHER OPERATING INCOME AND EXPENSES (Notes 12 and 18)	(23,073,400)
LOSS FROM OPERATIONS	(45,578,975)	(42,348,071)	(39,139,726)
NON-OPERATING INCOME AND EXPENSES
Interest income	150,610	268,330	363,137
Other income (Note 17)		187,244
Other gains and losses (Note 18)	(327,558)	213,243	(698,691)
Finance costs (Note 4 and 18)	(901,612)	(491,904)	(416,698)
Total non-operating income and expenses	(1,078,560)	176,913	(752,252)
LOSS BEFORE INCOME TAX	(46,657,535)	(42,171,158)	(39,891,978)
INCOME TAX EXPENSE (Notes 4 and 19)	(408,002)	(14,439)
NET LOSS FOR THE YEAR	(47,065,537)	(42,185,597)	(39,891,978)
Items that will not be reclassified subsequently to profit or loss:
Unrealized loss on investments in equity instruments at fair value through other comprehensive income	(55,084)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(47,120,621)	(42,185,597)	(39,891,978)
NET LOSS ATTRIBUTABLE TO:
Stockholders of the Company	(47,015,967)	(42,185,597)	(39,891,978)
Non-controlling interests	(49,570)
NET LOSS FOR THE YEAR	(47,065,537)	(42,185,597)	(39,891,978)
TOTAL COMPREHENSIVE LOSS ATTRIBUTABLE TO:
Stockholders of the Company	(47,071,051)	(42,185,597)	(39,891,978)
Non-controlling interests	(49,570)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	$ (47,120,621)	$ (42,185,597)	$ (39,891,978)
LOSS PER SHARE (Note 20)
Basic and diluted	$ (0.29)	$ (0.28)	$ (0.32)

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($)	Total	Ordinary Shares	Capital Surplus	Capital SurplusOrdinary Shares	Capital SurplusShare Options Reserve	Capital SurplusOther	Accumulated Deficits	Comprehensive Income	Non-controlling Interests
Beginning balance at Dec. 31, 2016	$ 41,574,868	$ 36,710,066	$ 55,256,085		$ 5,136,828		$ (50,391,283)
Beginning balance, shares at Dec. 31, 2016		115,670,940		50,119,257
Issuance of new share capital	33,060,951	$ 4,803,950	28,257,001		(8,032)
Issuance of new share capital, share		14,458,000		28,265,033
Recognition of employee share options by the Company (Note 21)	769,595		769,595		769,595
Net loss	(39,891,978)						(39,891,978)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(39,891,978)						(39,891,978)
Ending balance at Dec. 31, 2017	35,513,436	$ 41,514,016	84,282,681		5,898,391		(90,283,261)
Ending balance at Dec. 31, 2017		130,128,940		78,384,290
Issuance of new share capital	42,180,000	$ 10,073,977	32,106,023
Issuance of new share capital, share		30,000,000		32,106,023
Transaction costs attributable to the issuance of ordinary shares	(5,388,866)		(5,388,866)	$ (5,388,866)
Issuance of ordinary shares under employee share option plan (Note 21)	48,000	$ 39,226	8,774		(33,141)
Issuance of ordinary shares under employee share option plan, share		120,000		41,915
Recognition of employee share options by the Company (Note 21)	451,060		451,060		451,060
Net loss	(42,185,597)						(42,185,597)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(42,185,597)						(42,185,597)
Ending balance at Dec. 31, 2018	30,618,033	$ 51,627,219	111,459,672		6,316,310		(132,468,858)
Ending balance at Dec. 31, 2018		160,248,940		105,143,362
Issuance of new share capital	14,733,015	$ 9,660,993	5,072,022
Issuance of new share capital, share		29,466,030		5,072,022
Transaction costs attributable to the issuance of ordinary shares	(1,444,791)		(1,444,791)	$ (1,444,791)
Issuance of ordinary shares under employee share option plan (Note 21)	24,000	$ 78,632	(54,632)		(84,230)
Issuance of ordinary shares under employee share option plan, share		240,000		29,598
Recognition of employee share options by the Company (Note 21)	42,511		42,511		42,511
Changes in percentage of ownership interests in subsidiaries (Note 22)			1,376,349			$ 1,376,349			$ (1,376,349)
Equity component of long-term debt borrowed by the Company (Note 16)	44,579		44,579			44,579
Net loss	(47,065,537)						(47,015,967)		(49,570)
Other comprehensive income for the year ended December 31, 2019, net of income tax	(55,084)							$ (55,084)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(47,120,621)						(47,015,967)	(55,084)	(49,570)
Net increase in non-controlling interests	2,500,000								2,500,000
Ending balance at Dec. 31, 2019	$ (603,274)	$ 61,366,844	$ 116,495,710		$ 6,274,591	$ 1,420,928	$ (179,484,825)	$ (55,084)	$ 1,074,081
Ending balance at Dec. 31, 2019		189,954,970		108,800,191

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Loss before income tax	$ (46,657,535)	$ (42,171,158)	$ (39,891,978)
Adjustments for:
Depreciation expenses	441,004	235,410	200,918
Amortization expenses	4,347	6,355	9,058
Net (gain) loss on fair value changes of financial assets at fair value through profit or loss	46,985	(60,004)
Finance costs	901,612	491,904	416,698
Interest income	(150,610)	(268,330)	(363,137)
Compensation costs of share-based payment transactions	43,783	1,289,737	1,126,595
Loss on disposal of property, plant and equipment	74,195		31,337
Unrealized (gain) loss on foreign exchange, net	135,344	(256,918)	698,608
Impairment loss recognized on intangible assets	23,073,400
Loss on lease modification	64,287
Gain on disposal of licensed rights		(187,244)
Changes in operating assets and liabilities
Decrease in accounts receivable			1,294,034
(Increase) decrease in prepayments	114,676	(111,653)	17,636
Increase (decrease) in trade payables	(3,443,894)	1,417,446	1,621,449
Increase (decrease) in other payables	(156,874)	(108,947)	358,787
Cash used in operations	(25,509,280)	(39,723,402)	(34,479,995)
Interest received	150,610	268,330	363,137
Interest paid	(36,037)
Income tax paid	(408,002)	(14,439)
Net cash used in operating activities	(25,802,709)	(39,469,511)	(34,116,858)
CASH FLOWS FROM INVESTING ACTIVITIES
Payments for property, plant and equipment	(2,992)	(80,262)	(291,432)
Proceeds from disposal of property, plant and equipment	5,826
Payments for intangible assets		(23,002,895)	(8,844)
(Increase) decrease in refundable deposits	2,546	(11,133)	(36,168)
Net cash (used in) generated from investing activities	5,380	(23,094,290)	(336,444)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from long-term borrowings	3,250,000	4,060,357	228,514
Repayment of the principal portion of lease liabilities	(243,265)
Proceeds from new share capital	14,733,015	42,180,000	33,060,951
Proceeds from exercise of employee share options	24,000	48,000
Payments for transaction costs attributable to the issuance of ordinary shares	(1,172,291)	(5,388,866)
Proceeds from non-controlling interests	2,500,000
Net cash generated from financing activities	19,091,459	40,899,491	33,289,465
NET DECREASE IN CASH AND CASH EQUIVALENTS	(6,705,870)	(21,664,310)	(1,163,837)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	28,908,901	50,573,211	51,737,048
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	$ 22,203,031	$ 28,908,901	$ 50,573,211

General Information

General Information	3 Months Ended
	Mar. 31, 2020
Disclosure Of Detailed Information About Businesses And Intragroup Relationship Of Group [Abstract]
General Information	1. GENERAL INFORMATION ASLAN Pharmaceuticals Limited (“ASLAN Cayman”) was incorporated in the Cayman Islands in June 2014 as the listing vehicle for the initial public offering and listing on both the Taipei Exchange (“TPEx”) in Taiwan and the Nasdaq Global Market in the United States. ASLAN Cayman and its subsidiaries (collectively referred to as the “Company”) are principally engaged in the development of novel drugs for Asia prevalent cancers. ASLAN Cayman’s shares have been listed on the TPEx since June 1, 2017. In addition, ASLAN Cayman also increased capital through a new share issuance by a depositary institution in order to sponsor its issuance of American Depositary Shares (ADSs), which have been listed on the Nasdaq Global Market, on May 4, 2018. The reporting currency of the Company is the U.S. dollar. The functional currency of the Company is the U.S. dollar.

Approval of Financial Statement

Approval of Financial Statements	12 Months Ended
	Dec. 31, 2019
Disclosure Of Authorization To Issue Financial Statements [Abstract]
Approval of Financial Statements	2. APPROVAL OF FINANCIAL STATEMENTS The consolidated financial statements were approved by the Company’s board of directors on April 14, 2020.

Application of New Amended and

Application of New Amended and Revised Standards and Interpretations	12 Months Ended
	Dec. 31, 2019
Disclosure Of Initial Application Of Standards Or Interpretations [Abstract]
Application of New Amended and Revised Standards and Interpretations	3. a. Amendments to the International Financial Reporting Standards (“IFRS”) issued by the International Accounting Standards Board (“IASB”) mandatorily effective for the current year. The Company has applied the amendments to IFRSs included in Annual Improvements to IFRSs 2015-2017 Cycle, Amendments to IFRS 9 “Prepayment Features with Negative Compensation”, IFRS 16 “Leases”, Amendments to IAS 19 “Plan Amendment, Curtailment or Settlement”, Amendments to IAS 28 “Long-term Interests in Associates and Joint Ventures”, and IFRIC 23 “Uncertainty over Income Tax Treatments” for the annual period that began on or after January 1, 2019. The adoption and impact of these standards from January 1, 2019 are described as below and the new accounting policies are disclosed in Note 4. The other standards did not have material impact on the Company’s accounting policies. IFRS 16 “Leases” IFRS 16 provides a comprehensive model for the identification of lease arrangements and their treatment in the financial statements of both lessee and lessor. It supersedes IAS 17 “Leases”, IFRIC 4 “Determining whether an Arrangement contains a Lease”, and a number of related interpretations. Refer to Note 4 for information relating to the relevant accounting policies. Definition of a lease A lease is defined as a contract, or part of a contract, that conveys the right to use an asset (the underlying asset) for a period of time in exchange for consideration under IFRS 16. The Company elects to apply the guidance of IFRS 16 in determining whether contracts are, or contain, a lease only to contracts entered into (or changed) on or after January 1, 2019. Contracts identified as containing a lease under IAS 17 and IFRIC 4 are not reassessed and are accounted for in accordance with the transitional provisions under IFRS 16. The Company as lessee The Company recognizes right-of-use assets and lease liabilities for all leases on the consolidated balance sheets except for those whose payments under low-value asset and short-term leases are recognized as expenses on a straight-line basis. The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing the carrying amount to reflect the lease payments made. On the consolidated statements of cash flows, cash payments for the principal portion of lease liabilities are classified within financing activities; cash payments for the interest portion are classified within operating activities. Prior to the application of IFRS 16, payments under operating lease contracts were recognized as expenses on a straight-line basis. Cash flows for operating leases were classified within operating activities on the consolidated statements of cash flows. The Company elects to apply IFRS 16 retrospectively with the cumulative effect of the initial application of this standard recognized in retained earnings on January 1, 2019. Comparative information is not restated. Lease liabilities were recognized on January 1, 2019 for leases previously classified as operating leases under IAS 17. Lease liabilities were measured at the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate on January 1, 2019. Right-of-use assets are measured at an amount equal to the lease liabilities. The Company applies IAS 36 to all right-of-use assets. The Company also applies the following practical expedients: 1)The Company accounts for those leases for which the lease term ends on or before December 31, 2019 as short-term leases. 2 ) The Company excludes initial direct costs from the measurement of right-of-use assets on January 1, 2019. 3 ) The Company uses hindsight, such as in determining lease terms, to measure lease liabilities. The weighted average lessee’s incremental borrowing rate applied to lease liabilities recognized on January 1, 2019 is 6%. The difference between the (i) lease liabilities recognized and (ii) operating lease commitments disclosed under IAS 17 on December 31, 2018 is explained as follows: The future minimum lease payments of non-cancellable operating lease commitments on December 31, 2018 $ 599,393 Less: Recognition exemption for short-term leases (261,622 ) Less: Recognition exemption for leases of low-value assets (1,097 ) Undiscounted amounts on January 1, 2019 $ 336,674 Discounted amounts using the incremental borrowing rate on January 1, 2019 $ 323,850 Lease liabilities recognized on January 1, 2019 $ 323,850 The impact on assets, liabilities and equity as of January 1, 2019 from the initial application of IFRS 16 is set out as follows: Carrying Amount as of January 1, 2019 Adjustments Arising from Initial Application Adjusted Carrying Amount as of January 1, 2019 Total effect on assets (right-of-use assets) $ — $ 323,850 $ 323,850 Lease liabilities - current $ — $ 219,039 $ 219,039 Lease liabilities - non-current $ — 104,811 $ 104,811 Total effect on liabilities $ 323,850 b. New and revised IFRSs issued but not yet effective Of the new, amended and revised standards and interpretations (collectively the “New IFRSs”) that have been issued but are not yet effective, the Company has not applied the following. New, Amended or Revised Standards and Interpretations Effective Date Announced by IASB (Note 1) Amendments to IFRS 3 “Definition of a Business” January 1, 2020 (Note 2) Amendments to IFRS 9, IAS 39 and IFRS 7 “Interest Rate Benchmark Reform” January 1, 2020 Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets between An Investor and Its Associate or Joint Venture” To be determined by IASB IFRS 17 “Insurance Contracts” January 1, 2021 Amendments to IAS 1 “Classification of Liabilities as Current or Non-Current” January 1, 2022 Amendments to IAS 1 and IAS 8 “Definition of Material” January 1, 2020 (Note 3) Note 1: Unless stated otherwise, the above New IFRSs are effective for annual periods beginning on or after their respective effective dates. Note 2: The Company shall apply these amendments to business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after January 1, 2020 and to asset acquisitions that occur on or after the beginning of that period. Note 3: The Company shall apply these amendments prospectively for annual reporting periods beginning on or after January 1, 2020. As of the date the consolidated financial statements were authorized for issue, the Company is continuously assessing the possible impact that the application of other standards and interpretations will have on the Company’s financial position and financial performance and will disclose the relevant impact when the assessment is completed.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Disclosure Of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Statement of compliance The accompanying consolidated financial statements have been prepared in conformity with IFRSs issued by the IASB. b. Basis of preparation The consolidated financial statements have been prepared on the historical cost basis except for financial instruments and trade payable arising from cash-settled share-based payment arrangements which are measured at fair value. c. Classification of current and non-current assets and liabilities Current assets include: 1) Assets held primarily for the purpose of trading; 2) Assets expected to be realized within 12 months after the reporting period; and 3) Cash and cash equivalents unless the asset is restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period. Current liabilities include: 1) Liabilities held primarily for the purpose of trading; 2) Liabilities due to be settled within 12 months after the reporting period; and 3) Liabilities for which the Company does not have an unconditional right to defer settlement for at least 12 months after the reporting period. Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification. Assets and liabilities that are not classified as current are classified as non-current. d. Basis of consolidation The consolidated financial statements include the financial statements of ASLAN Cayman and entities controlled by ASLAN Cayman (its subsidiaries). When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the Company. All intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between the members of the Company are eliminated on consolidation. Non-controlling interests in subsidiaries are identified separately from the Company’s equity therein. Those interests of non-controlling shareholders that are present ownership interests entitling their holders to a proportionate share of net assets upon liquidation may initially be measured at fair value or at the non-controlling interests’ proportionate share of the fair value of the acquiree’s identifiable net assets. The choice of measurement is made on an acquisition-by-acquisition basis. Other non-controlling interests are initially measured at fair value. Subsequent to acquisition, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests’ share of subsequent changes in equity. Profit or loss and each component of other comprehensive income are attributed to the stockholders of the Company and to the non-controlling interests. Total comprehensive income of the subsidiaries is attributed to the stockholders of the Company and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. Changes in the Company’s ownership interests in subsidiaries that do not result in the Companylosing control over the subsidiaries are accounted for as equity transactions. The carrying amounts of the interests of the Company and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognized directly in equity and attributed to stockholders of the Company. See Note 9 for detailed information on subsidiaries (including percentages of ownership and main businesses). e. Foreign currencies The reporting currency of the Company is the U.S. dollar. The functional currency of the majority of the Company’s entities is the U.S. dollar. Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the functional currencies at the prevailing rates of exchange at the balance sheet date. Nonmonetary assets and liabilities are remeasured into the applicable functional currencies at historical exchange rates. Transactions in currencies other than the applicable functional currencies during the year are converted into the functional currencies at the applicable rates of exchange prevailing at the dates of the transactions. Exchange differences are recognized in “other gains and losses, net” in the consolidated statement of comprehensive loss. f. Property, plant and equipment Property, plant and equipment are stated at cost, less recognized accumulated depreciation and accumulated impairment loss. Depreciation is recognized using the straight-line method. Each significant part is depreciated separately. The estimated useful lives, residual values and depreciation methods are reviewed at the end of each reporting period, with the effect of any changes in estimates accounted for on a prospective basis. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the respective asset and is recognized in profit or loss. g. Intangible assets 1) Intangible assets acquired separately Intangible assets with finite useful lives that are acquired separately are initially measured at cost and subsequently measured at cost, less accumulated amortization and accumulated impairment loss. Amortization is recognized on a straight-line basis. The estimated useful lives, residual values, and amortization methods are reviewed at the end of each reporting period, with the effect of any changes in estimates accounted for on a prospective basis. Intangible assets with indefinite useful lives that are acquired separately are measured at cost, less accumulated impairment loss. 2) Internally-generated intangible assets - research and development expenditures Expenditure on research activities is recognized as an expense in the period in which it is incurred. An internally-generated intangible asset arising from the development phase of an internal project is recognized only if all of the following have been demonstrated: a) The technical feasibility of completing the intangible asset so that it will be available for use or sale; b) The intention to complete the intangible asset and use or sell it; c) The ability to use or sell the intangible asset; d) The manner in which intangible asset will generate probable future economic benefits; e) The availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and f) The ability to measure reliably the expenditure attributable to the intangible asset during its development. The amount initially recognized for internally-generated intangible assets is the sum of the expenditure incurred from the date when an intangible asset first meets the recognition criteria listed above. Subsequent to initial recognition, they are measured on the same basis as intangible assets that are acquired separately. 3) Derecognition of intangible assets On derecognition of an intangible asset, the difference between the net disposal proceeds and the carrying amount of the asset is recognized in profit or loss. h. Impairment of tangible and intangible assets At the end of each reporting period, the Company reviews the carrying amounts of its tangible and intangible assets in order to determine whether there is any indication that those assets have suffered any impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. When it is not possible to estimate the recoverable amount of an individual asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Intangible assets with indefinite useful lives and intangible assets not yet available are not subject to amortization, but are tested annually for impairment or more frequently if there are indicators of impairment. In respect of the impairment indicators, the Company considers both internal and external sources of information to determine whether an asset may be impaired, which may include the significant underperformance of the business in relation to expectations, significant negative industry or economic trends, and significant changes or planned changes with adverse effects in the use of the assets, as well as the internal reporting which indicates the economic performance of an asset is worse than expected. If any such indicators exist, the Company will estimate the recoverable amount of such indefinite-lived intangible asset and compare it with its carrying amount. The recoverable amount is the higher of fair value, less costs to sell and value in use. If the recoverable amount of an asset or cash-generating unit is estimated to be less than its carrying amount, the carrying amount of the asset or cash-generating unit is reduced to its recoverable amount, with the resulting impairment loss recognized in profit or loss. When an impairment loss is subsequently reversed, the carrying amount of the corresponding asset or cash-generating unit is increased to the revised estimate of its recoverable amount, but only to the extent of the carrying amount that would have been determined had no impairment loss been recognized on the asset or cash-generating unit in prior years. A reversal of an impairment loss is recognized in profit or loss. i. Financial instruments Financial assets and financial liabilities are recognized when a group entity becomes a party to the contractual provisions of the instruments. Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issuance of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss (i.e., FVTPL)) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at FVTPL are recognized immediately in profit or loss. 1) Financial assets All regular way purchases or sales of financial assets are recognized and derecognized on a trade date basis. a) Measurement categories Financial assets are classified into the following categories: Financial assets at FVTPL, financial assets at amortized cost and equity instruments at fair value through other comprehensive income (i.e., FVTOCI). i. Financial assets at FVTPL Derivative financial assets are classified as at FVTPL when such a financial asset is mandatorily classified as at FVTPL. Financial assets at FVTPL are subsequently measured at fair value, with any gains or losses arising on remeasurement recognized in other gains or losses. Fair value is determined in the manner described in Note 25. ii. Financial assets at amortized cost A financial asset shall be measured at amortized cost if both of the following conditions are met: i) The financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows; and ii) The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. For the financial assets measured at amortized cost (including cash and cash equivalents and refundable deposits), the Company applies the effective interest method to the gross carrying amount at amortized cost less any impairment from initial recognition. Any foreign exchange gains and losses are recognized in profit or loss. Interest income is calculated by applying the effective interest rate to the gross carrying amount of such a financial asset. Cash equivalents include time deposits, which are highly liquid, readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. These cash equivalents are held for the purpose of meeting short-term cash commitments. iii. Investments in equity instruments at FVTOCI On initial recognition, the Company may make an irrevocable election to designate investments in equity instruments as at FVTOCI. Designation as at FVTOCI is not permitted if the equity investment is held for trading or if it is contingent consideration recognized by an acquirer in a business combination. Investments in equity instruments at FVTOCI are subsequently measured at fair value with gains and losses arising from changes in fair value recognized in other comprehensive income and accumulated in other equity. The cumulative gain or loss will not be reclassified to profit or loss on disposal of the equity investments; instead, it will be transferred to retained earnings. Dividends on these investments in equity instruments are recognized in profit or loss when the Company’s right to receive the dividends is established, unless the dividends clearly represent a recovery of part of the cost of the investment. b) Impairment of financial assets The Company recognizes a loss allowance for expected credit losses on financial assets at amortized cost. For financial instruments, the Company recognizes lifetime expected credit losses (i.e., ECLs) when there has been a significant increase in credit risk since initial recognition. If, on the other hand, the credit risk on a financial instrument has not increased significantly since initial recognition, the Company measures the loss allowance for that financial instrument at an amount equal to 12-month ECLs. Expected credit losses reflect the weighted average of credit losses with the respective risks of default occurring as the weights. Lifetime ECLs represent the expected credit losses that will result from all possible default events over the expected life of a financial instrument. In contrast, 12-month ECLs represent the portion of lifetime ECLs that is expected to result from default events on a financial instrument that are possible within 12 months after the reporting date. The Company recognizes an impairment gain or loss in profit or loss for all financial instruments with a corresponding adjustment to their carrying amount through a loss allowance account. c) Derecognition of financial assets The Company derecognizes a financial asset only when the contractual rights to the cash flows from the asset expire or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another party. Before 2018, on derecognition of a financial asset in its entirety, the difference between the asset’s carrying amount and the sum of the consideration received and receivable and the cumulative gain or loss which had been recognized in other comprehensive income is recognized in profit or loss. Starting from 2018, on derecognition of a financial asset at amortized cost in its entirety, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss. On derecognition of an investment in an equity instrument at FVTOCI, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss, and the cumulative gain or loss which had been recognized in other comprehensive income is transferred directly to retained earnings, without recycling through profit or loss. 2) Equity instruments Equity instruments issued by the Company entity are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Equity instruments issued by the Company entity are recognized at the proceeds received, net of direct issue costs. No gain or loss is recognized in profit or loss on the issuance of the Company’s own equity instruments. 3) Financial liabilities a) Subsequent measurement Except the following situations, all financial liabilities are measured at amortized cost using the effective interest method: 1) Financial liabilities at FVTPL Financial liabilities are classified as at FVTPL when such financial liabilities are either held for trading or are designated as at FVTPL. Financial liabilities held for trading are stated at fair value, and any gains or losses on such financial liabilities are recognized in other gains or losses. Fair value is determined in the manner described in Note 25. b) Derecognition of financial liabilities The difference between the carrying amount of a financial liability derecognized and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss. 4) Compound instruments The component parts of compound instruments issued by the Company are classified separately as financial liabilities and equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. On initial recognition, the fair value of the liability component is estimated using the prevailing market interest rate for similar non-convertible instruments. This amount is recorded as a liability on an amortized cost basis using the effective interest method until extinguished upon conversion or upon the instrument’s maturity date. Any embedded derivative liability is bifurcated and measured at fair value. 5) Derivative financial instruments Derivatives embedded in hybrid contracts that contain financial asset hosts that is within the scope of IFRS 9 are not separated; instead, the classification is determined in accordance with the entire hybrid contract. Derivatives embedded in non-derivative host contracts that are not financial assets that is within the scope of IFRS 9 (e.g. financial liabilities) are treated as separate derivatives when they meet the definition of a derivative; their risks and characteristics are not closely related to those of the host contracts; and the host contracts are not measured at FVTPL. j. Revenue recognition Revenue comprises the fair value of the consideration received or receivable for the out-licensing of experimental drugs that have reached ‘proof of concept’ to business partners for ongoing global development and launch, in the ordinary course of the Company’s activities. Revenue is presented, net of goods and services tax, rebates and discounts. See Note 15 for details of the Company’s licensing agreements. The Company recognizes revenue when it has completed the out-licensing of the experimental drug to business partners, and such partners have accepted the products. Thus, the collectability of the related receivables is reasonably assured. Typically the consideration received from out-licensing may take the form of upfront payments, option payments, milestone payments, and royalty payments on licensed products. To determine revenue recognition for contracts with customers, the Company performs the following five steps: 1) Identify the contract with a customer; 2) Identify the performance obligations in the contract; 3) Determine the transaction price; 4) Allocate the transaction price to the performance obligations in the contract; and 5) Recognize revenue when (or as) the Company satisfies the performance obligations. At the inception of a contract, the Company assesses the goods or services promised within each contract to determine whether each promised good or service is distinct and identify those that are performance obligations. The Company recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Upfront License Fees If a license to the Company’s intellectual property is determined to be distinct from the other performance obligations identified in the arrangement, the Company will recognize revenues from non-refundable, upfront fees allocated to the license when the license is transferred to the licensee and the licensee is able to use and benefit from the license. For licenses that are bundled with other performance obligations, the Company uses judgment to assess the nature of the combined performance obligation to determine whether it is satisfied over time or at a point in time and, if over time, the appropriate method of measuring progress for purposes of recognizing revenue. The Company evaluates the measure of progress at the end of each reporting period and, if necessary, adjusts the measure of performance and related revenue recognition. Milestone Payments At the inception of each contract with customers that includes development or regulatory milestone payments (i.e., the variable consideration), the Company includes some or all amount of variable consideration in the transaction price estimated only to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognized would not occur when the uncertainty related to the variable consideration is subsequently resolved. Milestone payments that are contingent upon the achievement of events that are uncertain or not controllable, such as regulatory approvals, are generally not considered highly probable of being achieved until those approvals are received. Therefore, they are not included in the transaction price. At the end of each reporting period, the Company evaluates the probability of achievement of such milestone payments and any related constraints and, if necessary, adjusts the Company’s estimate of the overall transaction price. Royalties For arrangements that include sales-based royalties, including commercial milestone payments based on the level of sales, and for which the license is deemed to be the predominant item to which the royalties relate, the Company recognizes revenue at the later of the following: 1) when the subsequent sales occur, or 2) when the performance obligation, to which some or all of the royalty has been allocated, has been satisfied (or partially satisfied). To date, the Company has not recognized any royalty revenue resulting from any of out-licensing arrangements. k. Research and development expenses Elements of research and development expenses primarily include: 1) payroll and other related costs of personnel engaged in research and development activities; 2) costs related to preclinical testing of the Company’s technologies under development and clinical trials, such as payments to contract research organizations (“CROs”), investigators and clinical trial sites that conduct the Company’s clinical studies; 3) costs to develop the product candidates, including raw materials, supplies and product testing related expenses; and 4) other research and development expenses. Research and development expenses are expensed as incurred when these expenditures relate to the Company’s research and development services and have no alternative future uses. The conditions enabling the capitalization of development costs as an asset have not yet been met and, therefore, all development expenditures are recognized in profit or loss when incurred. l. Leasing 2019 At the inception of a contract, the Company assesses whether the contract is, or contains, a lease. The Company as lessee The Company recognizes right-of-use assets and lease liabilities for all leases at the commencement date of a lease, except for short-term leases and low-value asset leases accounted for applying a recognition exemption where lease payments are recognized as expenses on a straight-line basis over the lease terms. Right-of-use assets are initially measured at cost, which comprises the initial measurement of lease liabilities adjusted for lease payments made at or before the commencement date. Right-of-use assets are subsequently measured at cost less accumulated depreciation and impairment losses and adjusted for any remeasurement of the lease liabilities. Right-of-use assets are presented on a separate line in the consolidated balance sheets. Right-of-use assets are depreciated using the straight-line method from the commencement dates to the earlier of the end of the useful lives of the right-of-use assets or the end of the lease terms. Lease liabilities are initially measured at the present value of the lease payments, which comprise fixed payments and the default fine arises from lease termination. The lease payments are discounted using the interest rate implicit in a lease, if that rate can be readily determined. If that rate cannot be readily determined, the Company uses the incremental borrowing rate. Subsequently, lease liabilities are measured at amortized cost using the effective interest method, with interest expense recognized over the lease terms. When there is a change in a lease term, the Company remeasures the lease liabilities with a corresponding adjustment to the right-of-use-assets. However, if the carrying amount of the right-of-use assets is reduced to zero, any remaining amount of the remeasurement is recognized in profit or loss. Lease liabilities are presented on a separate line in the consolidated balance sheets. If a change in the scope of the lease, or the consideration of a lease, that was no part of the original terms and conditions of the lease takes place, and both the modification increases the scope of the lease by adding the right to use one or more underlying assets and the consideration for the lease increases by an amount commensurate with the stand-alone price for the increase in scope and any appropriate adjustments to that stand-alone price to reflect the circumstances of the particular contract, the Company shall account for a lease modification as a separate lease. For a lease modification that is not accounted for as a separate lease, at the effective date of the lease modification, the Company shall remeasure the lease liability by discounting the revised lease payments using a revised discount rate. The Company shall account for the remeasurement of the lease liability by decreasing the carrying amount of the right-of-use asset to reflect the partial or full termination of the lease for lease modifications that decrease the scope of the lease, shall recognize in profit or loss any gain or loss relating to the partial or full termination of the lease, and shall make a corresponding adjustment to the right-of-use asset for all other lease modification. 2018 Leases are classified as finance leases whenever the terms of a lease transfer substantially all the risks and rewards of ownership to the lessee. All other leases are classified as operating leases. The Company as lessee Operating lease payments are recognized as expenses on a straight-line basis over the lease term. m. Retirement benefits Payments to defined contribution retirement benefit plans are recognized as expenses when employees have rendered services entitling them to the contributions. n. Share-based payment arrangements Equity-settled share-based payments to employees are measured at the fair value of the equity instruments at the grant date. The fair value determined at the grant date of the employee share options is expensed on a straight-line basis over the vesting period, based on the Company’s estimate of the number of employee share options that will eventually vest, with a corresponding increase in “capital surplus - employee share options”. The fair value determined at the grant date of the employee share options is recognized as an expense in full at the grant date when the share options granted vest immediately. At the end of each reporting period, the Company revises its estimate of the number of employee share options expected to vest. The impact of the revision of the original estimates is recognized in profit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to the capital surplus. The fair value of the amount payable to beneficiaries in respect of bonus entitlement unit grants, which are settled in cash, is recognized as an expense with a corresponding increase in liabilities, over the period during which the beneficiaries become unconditionally entitled to payment. The amount is remeasured at each reporting date and at settlement based on the fair value of the bonus entitlement units. Any changes in the liability are recognized in profit or loss. o. Taxation The provision for income tax recognized in profit or loss comprises current and deferred tax. Current tax is income tax paid and payable for the current year based on the taxable profit of the year and any adjustments to tax payable (or receivable) in respect of prior years. Deferred tax is accounted for using the balance sheet liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of taxable profit or loss. Deferred tax assets are recognized to the extent that it is probable that future taxable profits will be available against which the temporary differences can be utilized. The carrying amount is reviewed at the end of each reporting period on the same basis. Deferred tax is measured at the tax rates that are expected to apply in the period in which the asset or liability is settled, based on tax rates that have been enacted or substantively enacted by the end of the reporting period.

Critical Accounting Judgments a

Critical Accounting Judgments and Key Sources of Estimation Uncertainty	12 Months Ended
	Dec. 31, 2019
Disclosure Of Accounting Judgements And Estimates [Abstract]
Critical Accounting Judgments and Key Sources of Estimation Uncertainty	5. CRITICAL ACCOUNTING JUDGMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY In the application of the Company’s accounting policies, management is required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised if the revisions affect only that period or in the period of the revisions and future periods if the revisions affect both current and future periods. Impairment of intangible assets Intangible assets with indefinite useful lives are tested for impairment annually and whenever an indicator of impairment exists. The Company assesses whether there is an indication of impairment based on internal and external information, including the progress of research and development project and the prospect of such technology. Determining whether an intangible asset is impaired requires an estimation of the recoverable amount and a comparison with the carrying amount. The calculation of the recoverable amount requires management to estimate the future cash flows that are expected to arise from the intangible asset and a suitable discount rate in order to calculate the present value. Any change of estimation arising from economic environment changes or the Company’s strategies may lead to significant impairment loss in the future.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Dec. 31, 2019
Cash And Cash Equivalents [Abstract]
Cash and Cash Equivalents	6. CASH AND CASH EQUIVALENTS December 31 2018 2019 Cash on hand $ 2,318 $ 1,723 Deposits in banks 28,906,583 22,201,308 $ 28,908,901 $ 22,203,031 Deposits in banks consisted of highly liquid time deposits that were readily convertible to known amounts of cash and were subject to an insignificant risk or change in value. The market rate intervals of time deposits at the end of the reporting period were as follows: December 31 2018 2019 Fixed deposits 2.57 % —

Financial Instruments at Fair V

Financial Instruments at Fair Value Through Profit or Loss	12 Months Ended
	Dec. 31, 2019
Financial Assets At Fair Value Through Profit Or Loss [Abstract]
Financial Instruments at Fair Value Through Profit or Loss	7. FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS December 31 2018 2019 Financial assets at fair value through profit or loss (FVTPL) - Non-current Financial assets mandatorily classified as at FVTPL Derivative financial assets – warrants (a) $ 60,004 $ 13,019 Derivative financial assets - pre-redemption right (b) — 55,237 $ 60,004 $ 68,256 Financial liabilities at fair value through profit or loss (FVTPL) - Non-current Financial liabilities designated as at FVTPL (c) Derivative financial liabilities - conversion right $ — $ 262,350 a. In July 2018, the Company acquired warrants to subscribe for ordinary shares of DotBio Pte. Ltd., as detailed in Note 17 (under the heading of “Nanyang Technological University”). b. On October 25, 2019, the Company entered into a loan facility agreement with warrants and was entitled to repay at any time prior to expiry of the term, as detailed in Note 14 (under the heading of “October / November 2019 Loan Facility”). c. On September 30, 2019, the Company entered into a convertible loan facility, as detailed in Note 14 (under the heading of “Convertible Loan Facility”).

Financial Assets at Fair Value

Financial Assets at Fair Value Through Other Comprehensive Income	12 Months Ended
	Dec. 31, 2019
Financial Assets At Fair Value Through Other Comprehensive Income [Abstract]
Financial Assets At Fair Value Through Other Comprehensive Income	8. FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME December 31 2018 2019 Non-current Investments in equity instruments at FVTOCI Foreign unlisted ordinary shares $ 187,244 $ 132,160 In July 2018, the Company acquired ordinary shares of DotBio Pte. Ltd., as detailed in Note 17 (under the heading of Nanyang Technological University), which were not held for trading. The management believes that to recognize short-term fluctuations in the investments’ fair value in profit or loss would not be consistent with the Company’s purpose of holding the investments. As a result, the Company elected to designate the investments in equity instruments as at FVTOCI.

Subsidiaries

Subsidiaries	12 Months Ended
	Dec. 31, 2019
Disclosure Of Significant Investments In Subsidiaries [Abstract]
Subsidiaries	9. SUBSIDIARIES a. Subsidiaries included in the consolidated financial statements Proportion of Ownership (%) December 31 Investor Investee Nature of Activities 2018 2019 Remark ASLAN Pharmaceuticals Limited ASLAN Pharmaceuticals Pte. Ltd. Investment holding 100 % 100 % ASLAN Pharmaceuticals Pte. Ltd. ASLAN Pharmaceuticals Taiwan Limited New drug research and development 100 % 100 % ASLAN Pharmaceuticals Pte. Ltd. ASLAN Pharmaceuticals Australia Pty Ltd New drug research and development 100 % 100 % ASLAN Pharmaceuticals Pte. Ltd. ASLAN Pharmaceuticals Hong Kong Limited New drug research and development 100 % 100 % ASLAN Pharmaceuticals Hong Kong Limited ASLAN Pharmaceuticals (Shanghai) Co. Ltd. New drug research and development 100 % 100 % ASLAN Pharmaceuticals Pte. Ltd. ASLAN Pharmaceuticals (USA) Inc. New drug research and development 100 % 100 % ASLAN Pharmaceuticals Pte. Ltd. Jaguahr Therapeutics Pte. Ltd. New drug research and development — 55 % 1 Remarks: 1) Jaguahr Therapeutics Pte. Ltd. is a subsidiary that has material non-controlling interests. On October 15, 2019 the Company established a joint venture with Bukwang Pharmaceutical Co., Ltd., a leading research and development focused Korean pharmaceutical company, to develop antagonists of the aryl hydrocarbon receptor (AhR). The joint venture company, in which the Company currently owns a controlling stake, is called Jaguahr Therapeutics Pte. Ltd. a. Details of subsidiaries that have material non-controlling interests Proportion of Ownership and Voting Rights Held by Non-controlling Interests December 31 Name of Subsidiary Principal Place of Business 2019 Jaguahr Therapeutics Pte. Ltd. Singapore 45% Profit (Loss) Allocated to Non-controlling Interests Accumulated Non- For the Year Ended controlling Interests December 31 December 31 Name of Subsidiary 2019 2019 Jaguahr Therapeutics Pte. Ltd. $ (49,570 ) $ 1,074,081 The summarized Jaguahr Therapeutics Pte. Ltd. financial information below represents amounts before intragroup eliminations. December 31 2019 Current assets $ 2,463,003 Non-current assets — Current liabilities (76,155 ) Non-current liabilities — Equity $ 2,386,848 Equity attributable to: Stockholders of the Company $ 1,312,767 Non-controlling interests 1,074,081 $ 2,386,848 For the Year Ended December 31 2019 Revenue $ — Loss for the year $ (113,923 ) Other comprehensive income (loss) for the year — Total comprehensive loss for the year $ (113,923 ) Loss attributable to: Stockholders of the Company $ (64,353 ) Non-controlling interests (49,570 ) $ (113,923 ) Total comprehensive loss attributable to: Stockholders of the Company $ (64,353 ) Non-controlling interests (49,570 ) $ (113,923 ) Net cash inflow/(outflow) from: Operating activities $ (1,355,768 ) Investing activities — Financing activities 2,500,771 Net cash inflow $ 1,145,003

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2019
Disclosure Of Property Plant And Equipment [Abstract]
Property, Plant and Equipment	10. PROPERTY, PLANT AND EQUIPMENT The carrying amounts of each class of property, plant and equipment were as follows: December 31 2018 2019 Office equipment $ 98,820 $ 31,105 Other equipment 11,052 1,938 Leasehold improvements 178,546 5,290 $ 288,418 $ 38,333 For the year ended December 31, 2018 Office Equipment Other Equipment Leasehold Improvements Total Cost Balance at January 1, 2018 $ 211,302 $ 35,153 $ 474,504 $ 720,959 Additions 65,633 1,027 13,602 80,262 Balance at December 31, 2018 $ 276,935 $ 36,180 $ 488,106 $ 801,221 Accumulated depreciation Balance at January 1, 2018 $ 115,436 $ 14,344 $ 147,613 $ 277,393 Depreciation expenses 62,679 10,784 161,947 235,410 Balance at December 31, 2018 $ 178,115 $ 25,128 $ 309,560 $ 512,803 Carrying amounts at December 31, 2018, net $ 98,820 $ 11,052 $ 178,546 $ 288,418 For the year ended December 31, 2019 Office Equipment Other Equipment Leasehold Improvements Total Cost Balance at January 1, 2019 $ 276,935 $ 36,180 $ 488,106 $ 801,221 Additions 2,992 — — 2,992 Disposals (68,612 ) (889 ) (219,733 ) (289,234 ) Balance at December 31, 2019 $ 211,315 $ 35,291 $ 268,373 $ 514,979 Accumulated depreciation Balance at January 1, 2019 $ 178,115 $ 25,128 $ 309,560 $ 512,803 Depreciation expenses 52,388 8,742 111,926 173,056 Disposals (50,293 ) (517 ) (158,403 ) (209,213 ) Balance at December 31, 2019 $ 180,210 $ 33,353 $ 263,083 $ 476,646 Carrying amounts at December 31, 2019, net $ 31,105 $ 1,938 $ 5,290 $ 38,333 No impairment assessment was performed for the year ended December 31, 2018 and 2019 as there was no indication of impairment. The above items of property, plant and equipment used by the Company are depreciated on a straight-line basis over the estimated useful life of 3 years.

Lease Arrangements

Lease Arrangements	12 Months Ended
	Dec. 31, 2019
Disclosure Of Quantitative Information About Rightofuse Assets [Abstract]
Lease Arrangements	11. LEASE ARRANGEMENTS a. Right-of-use assets - 2019 December 31, 2019 Carrying amounts Buildings $ 727,866 For the Year Ended December 31 2019 Additions to right-of-use assets $ 882,670 Depreciation charge for right-of-use assets Buildings (267,948 ) b. Lease liabilities - 2019 December 31, 2019 Carrying amounts Current $ 264,543 Non-current 490,835 $ 755,378 Discount rate for lease liabilities was as follows: December 31, 2019 Buildings 6% c. Material lease-in activities and terms The Company leases office buildings with lease terms of 3 years. These arrangements do not contain purchase options at the end of the lease terms. Certain of the office buildings leases across the Company contain extension options. These terms are used to maximize operational flexibility in terms of managing contracts. In cases in which the Company is not reasonably certain to use an optional extended lease term, payments associated with the optional period are not included within lease liabilities. If the payments associated with the optional period are included within lease liabilities, there will be an increase in lease liabilities of $715,365 as of December 31, 2019. d. Other lease information 2019 For the Year Ended December 31, 2019 Expenses relating to short-term leases $ 251,549 Expenses relating to low-value asset leases $ 7,385 Total cash outflow for leases $ 538,236 The Company leases certain office buildings which qualify as short-term leases and certain office equipment which qualify as low-value asset leases. The Company has elected to apply the recognition exemption and, thus, did not recognize right-of-use assets and lease liabilities for these leases. All lease commitments with lease terms commencing after the balance sheet dates are as follows: December 31, 2019 Lease commitments $ 67,935 2018 The future minimum lease payments of non-cancellable operating lease commitments are as follows: December 31, 2018 Not later than 1 year $ 493,534 Later than 1 year and not later than 5 years 105,859 $ 599,393

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2019
Disclosure Of Intangible Assets [Abstract]
Intangible Assets	12. INTANGIBLE ASSETS The carrying amounts of each class of intangible assets were as follows: December 31 2018 2019 Licenses $ 23,073,400 $ — Computer software 7,192 2,845 $ 23,080,592 $ 2,845 For the year ended December 31, 2018 Licenses Computer Software Total Cost Balance at January 1, 2018 $ 73,400 $ 40,175 $ 113,575 Additions 23,000,000 2,895 23,002,895 Balance at December 31, 2018 $ 23,073,400 $ 43,070 $ 23,116,470 Accumulated amortization Balance at January 1, 2018 $ — $ 29,523 $ 29,523 Amortization expenses — 6,355 6,355 Balance at December 31, 2018 $ — $ 35,878 $ 35,878 Carrying amounts at December 31, 2018, net $ 23,073,400 $ 7,192 $ 23,080,592 For the year ended December 31, 2019 Licenses Computer Software Total Cost Balance at January 1, 2019 $ 23,073,400 $ 43,070 $ 23,116,470 Additions — — — Balance at December 31, 2019 $ 23,073,400 $ 43,070 $ 23,116,470 Accumulated amortization Balance at January 1, 2019 $ — $ 35,878 $ 35,878 Amortization expenses — 4,347 4,347 Impairment losses recognized 23,073,400 — 23,073,400 Balance at December 31, 2019 $ 23,073,400 $ 40,225 $ 23,113,625 Carrying amounts at December 31, 2019, net $ — $ 2,845 $ 2,845 The intangible assets, namely licenses, include the acquisitions in August 2016 of ASLAN005 from Exploit Technologies Pte Ltd. and in January 2018 of exclusive and worldwide rights to develop, manufacture and commercialize varlitinib As of December 31, 2018 and 2019, the aforementioned intangible assets were not amortized since they were not yet available for use. Instead they would be tested for impairment, by comparing the recoverable amounts with the carrying amounts, annually and whenever there is an indication that they may be impaired. On July 5, 2019, the Company decided no further development plan on the licensed IP ASLAN005 from Exploit Technologies Pte Ltd. with written termination notice of Agreement for Research and Collaboration. As a result, the Company carried out a review of the recoverable amount of ASLAN005 and determined that the carrying amount $73,400 was fully impaired. On November 11, 2019, the Company announced that the global pivotal clinical trial testing varlitinib varlitinib varlitinib The review led to the recognition of an impairment loss of $23 million. Though the Company may decide to conduct exploratory research in the future, no resources have been allocated for its development and there is no guarantee that resources will be allocated in the future. The Company’s intangible assets have been tested for impairment at the end of the annual reporting period and the recoverable amount is determined based on the value in use. The value in use was calculated based on the cash flow forecast. For the years ended December 31, 2018, the Company did not recognize any impairment loss on intangible assets. For the year ended December 31, 2019, the Company assessed intangible assets impairment and recognized an impairment loss of $23,073,400, and the recoverable amount of intangible assets was nil. Such impairment loss was recognized in other operating income and expenses. Computer software is amortized on a straight-line basis over the estimated useful life of 3 years.

Other Payables

Other Payables	12 Months Ended
	Dec. 31, 2019
Trade And Other Payables [Abstract]
Other Payables	13. OTHER PAYABLES December 31 2018 2019 Payables for salaries and bonuses $ 1,153,048 $ 1,037,213 Payables for professional fees 680,708 923,726 Payables for cash-settled share-based payment transactions (Note 21) 669,042 755,787 Interest payables 50,430 392,970 Others 129,433 137,146 $ 2,682,661 $ 3,246,842

Long-Term Borrowings

Long-Term Borrowings	12 Months Ended
	Dec. 31, 2019
Borrowings [Abstract]
Long-Term Borrowings	14. LONG-TERM BORROWINGS December 31 2018 2019 Unsecured borrowings Loans from government $ 7,266,315 $ 7,361,124 Other long-term borrowings 4,060,357 4,813,176 Interest payables 2,648,122 3,183,507 Loans from shareholders — 1,707,498 $ 13,974,794 $ 17,065,305 Unsecured borrowings from related parties Loans from related parties $ — $ 552,426 Interest payables — 13,750 $ — $ 566,176 a. Loans from government On April 27, 2011, the Singapore Economic Development Board (EDB) awarded the Company a repayable grant (the “Grant”) not exceeding SGD10 million to support the Company’s drug development activities over a five-year qualifying period commencing February 24, 2011 (the “Project”). The Project was successfully implemented, resulting in substantially the full amount of the Grant being disbursed to the Company. In the event any of the Company’s clinical product candidates achieve commercial approval after Phase 3 clinical trials, the Company will be required to repay the funds disbursed to the Company under the Grant plus interest of 6%. Until the Company has fulfilled its repayment obligations under the Grant, the Company has ongoing update and reporting obligations to the EDB. In the event the Company breaches any of its ongoing obligations under the Grant, EDB can revoke the Grant and demand that the Company repay the funds disbursed to the Company under the Grant. As of December 31, 2018 and 2019, the amounts of the funds disbursed to the Company plus accrued interest were $9,914,437 and $10,485,464, respectively. b. Other long-term borrowings CSL Finance Pty Ltd. On May 12, 2014, ASLAN Pharmaceuticals Pte. Ltd. obtained a loan facility of $4.5 million from CSL Finance Pty Ltd. The amount was based on 75% of research and development costs approved by CSL Finance Pty Ltd. at each drawdown period. The loan is repayable within 10 years from the date of the facility agreement. Interest on the loan is computed at 6% plus LIBOR and is payable on a quarterly basis. Mandatory prepayment of the loan is required upon a successful product launch occurring before maturity of the loan. As of December 31, 2018 and 2019, the aggregate carrying amount including principal and accrued interest outstanding under CSL Loan Facility were $4,110,787 and $4,453,327, respectively. Convertible Loan Facility On September 30, 2019, the Company entered into a loan facility with Bukwang Pharmaceutical Co., Ltd., for an amount of $1.0 million (the “September 2019 Loan Facility”). The September 2019 Loan Facility has a two-year term with a 10% interest rate per annum, commencing upon the date the Company draws down on such facility. The Company has the option to repay the amounts owed at any time, subject to certain conditions. The lender will have the right to convert, at their option, any outstanding principal amount plus accrued and unpaid interest under the loan into that number of the Company’s newly issued ADSs calculated by dividing (a) such outstanding principal amount and accrued and unpaid interest under the loan by (b) 90% of the volume-weighted average price of the Company’s ADSs on the date of the conversion notice. Each ADS represents five ordinary shares of the Company. The ability to convert is subject to certain conditions, including that the Company’s ordinary shares will have been delisted from the TPEx, and expires at the expiry of the term of the loan. In October 2019, we drew down on $1.0 million under the Convertible Loan Facility. October / November 2019 Loan Facility On October 25, 2019, the Company entered into a loan facility with certain existing stockholders/directors, or affiliates thereof, and on November 11 2019 we entered into a related loan facility with the affiliate of another existing stockholder, for an aggregate amount of $2.25 million (collectively, the “October/November 2019 Loan Facility”). The October/November 2019 Loan Facility has a two-year term with a 10% interest rate per annum, commencing upon the date the Company draws down the facility, which must be drawn down in full. The Company has the option to repay not less than $1.0 million of the amounts owed under the October/November 2019 Loan Facilities at any time, subject to certain conditions. In the event that the Company in a single re-financing transaction raises more than ten times the aggregate loan amount prior to expiry of the term, the Company will be obligated to repay any unpaid portion of the principal amount and accrued interest thereunder within 30 days of the receipt of the proceeds from such re-financing transaction. The October/November 2019 Loan Facility provides that, during the time that any amount is outstanding thereunder, the Company will not (i) incur any finance debt which is secured by a security interest or conferring repayment rights which rank in priority over those of the lenders, or (ii) carry out or implement any merger, consolidation, reorganization (other than the solvent reorganization of the Company), recapitalization, reincorporation, share dividend or other changes in the capital structure of the Company which may have a material adverse effect on the rights of the lenders, in each case except with the prior written consent of the lenders. In addition, upon an event of default (as defined in the October/November 2019 Loan Facility), the lenders may declare the principal amounts then outstanding and all interest thereon accrued and unpaid to be immediately due and payable to the lenders. In October 2019, we drew down on $1.95 million under the loan facilities. In connection with this initial draw down, we issued warrants to purchase 483,448 ADSs (representing 2,417,240 ordinary shares) to certain of the lenders, at an exercise price of $2.02 per ADS. In November 2019, we drew down on the remaining $0.3 million under the loan facilities. In connection with the second draw down, we have committed to issue warrants to purchase 74,377 ADSs (representing 371,885 ordinary shares) to the lender at an exercise price of $2.02 per ADS. As of December 31, 2019, the aggregate carrying amount including principal and accrued interest outstanding under the Convertible Loan Facility and the October/November 2019 Loan Facility was $3,085,660.

Retirement Benefit Plans

Retirement Benefit Plans	12 Months Ended
	Dec. 31, 2019
Disclosure Of Defined Benefit Plans [Abstract]
Retirement Benefit Plans	15. RETIREMENT BENEFIT PLANS Defined Contribution Plans ASLAN Pharmaceuticals Pte. Ltd. adopted a defined contribution plan, which is a post-employment benefit plan, under which ASLAN Pharmaceuticals Pte. Ltd. pays fixed contributions into the Singapore Central Provident Fund on a mandatory basis. ASLAN Pharmaceuticals Pte. Ltd. has no further payment obligations once the contributions have been paid. The contributions are recognized as “employee compensation expenses” when they are due. ASLAN Pharmaceuticals Taiwan Limited adopted a pension plan under the Labor Pension Act (LPA) of the ROC, which is a state-managed defined contribution plan. Under the LPA, ASLAN Pharmaceuticals Taiwan Limited makes monthly contributions to its Taiwan-based employees’ individual pension accounts at 6% of monthly salaries and wages. For the years ended December 31, 2017, 2018 and 2019, the total expense for such employee benefits in the amount of $329,455, $424,157 and $325,059 were recognized, respectively.

Equity

Equity	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Equity	16. EQUITY a. Ordinary shares December 31 2017 2018 2019 Number of shares authorized 200,000,000 500,000,000 500,000,000 Amount of shares authorized (NT$ thousand) $ 2,000,000 $ 5,000,000 $ 5,000,000 Number of shares issued and fully paid 130,128,940 160,248,940 189,954,970 Amount of shares issued and fully paid $ 41,514,016 $ 51,627,219 $ 61,366,844 The issued ordinary shares with a par value of NT$10 entitle holders with the rights to vote and receive dividends. On January 22, 2018, ASLAN Cayman received the official letter from the FSC of approval of the issuance of ordinary shares for the purpose of sponsoring the issuance of American Depository Receipts. On March 27, 2018, ASLAN Cayman filed the registration statement, form F-1, with the U.S. Securities and Exchange Commission (SEC) for the initial public offering in the United States of its American Depositary Shares (ADSs) representing shares of ordinary shares. The registration statement for listing its ADSs in the Nasdaq Global Market was declared effective by the SEC, and ASLAN Cayman held the initial public offering of its ADSs on May 4, 2018. The actual units of ADSs for this offering were 6,000,000, and each ADS represents five of ASLAN Cayman’s ordinary shares, which in total represents 30,000,000 ordinary shares. The offering price per ADS was $7.03, equivalent to a price per ordinary share of NT$41.72. The payment of this fundraising was fully collected as of May 8, 2018, and the record date for this capital increase was May 8, 2018. On September 10, 2018, ASLAN Cayman’s board of directors resolved to increase authorized shares to $5 million which were approved in the interim shareholders’ meetings on October 30, 2018. On November 7, 2018, the board of directors resolved to issue ordinary shares ranging from 15,000,000 to 40,000,000 shares for cash sponsoring the issuance of American Depository Receipts. On December 5, 2018, ASLAN Cayman received the approval letter No.1070344286 from the FSC for issuing ordinary shares for sponsoring the issuance of American Depository Receipts. On November 5, 2019, ASLAN Cayman received the official letter No. 1080334435 from the FSC of approval of the issuance of ordinary shares for the purpose of sponsoring the issuance of American Depository Receipts. On November 8, 2019, the Company filed the registration statement, form F-3, with the U.S. Securities and Exchange Commission (SEC) for the follow on offering in the United States of its American Depositary Shares (ADS) representing shares of ordinary shares. The registration statement for listing its ADSs in the Nasdaq Global Market was declared effective by the SEC on November 8, 2019, and the Company held the follow on offering of its ADSs on December 3, 2019. The actual units of ADSs for this offering were 5,893,206, and each ADS represents five of ASLAN Cayman’s ordinary shares, which in total represents 29,466,030 ordinary shares. The offering price per ADS was $2.5, equivalent to a price per ordinary share of NT$15.24. The payment of this fundraising was fully collected as of December 6, 2019, and the record date for this capital increase was December 6, 2019. b. Capital surplus December 31 2017 2018 2019 Arising from issuance of new share capital $ 78,384,290 $ 105,143,362 $ 108,800,191 Arising from employee share options 5,898,391 6,316,310 6,274,591 Changes in percentage of ownership interests in subsidiary — — 1,376,349 Equity component of long-term debt (Note 14) — — 44,579 $ 84,282,681 $ 111,459,672 $ 116,495,710 c. Retained earnings and dividends policy Under the ASLAN Cayman’s Articles of Incorporation, ASLAN Cayman may declare dividends by ordinary resolution of ASLAN Cayman’s board of directors, but no dividends shall exceed the amount recommended by the directors of ASLAN Cayman. ASLAN Cayman may set aside out of the funds legally available for distribution, for equalizing dividends or for any other purpose to which those funds may be properly applied, either employed in the business of ASLAN Cayman or invested in such investments as the directors of ASLAN Cayman may from time to time think fit. The accumulated deficits for 2017 and 2018 approved in the shareholders’ meetings on June 15, 2018 and June 20, 2019, respectively, were as follows: For the Year Ended December 31 2017 2018 Accumulated deficits at the beginning of the year $ (50,391,283 ) $ (90,283,261 ) Net loss for the year (39,891,978 ) (42,185,597 ) Accumulated deficits at the end of the year $ (90,283,261 ) $ (132,468,858 ) The accumulated deficits for 2019 which had been proposed by ASLAN Cayman’s board of directors on March 18, 2020 were as follows: For the Year Ended December 31 2019 Accumulated deficits at the beginning of the year $ (132,468,858 ) Net loss for the year (47,015,967 ) Accumulated deficits at the end of the year $ (179,484,825 ) The accumulated deficits for 2019 are subject to the resolution of the shareholders’ meeting to be held on June 22, 2020. d. Others reserves items Unrealized gain (loss) on financial assets at fair value through other comprehensive income: For the Years Ended December 31 2018 2019 Balance at January 1 $ — $ — Unrealized loss Equity instruments — (55,084 ) Balance at December 31 $ — $ (55,084 ) e. Non-controlling interests For the Year Ended December 31 2018 2019 Balance at January 1 $ — $ — Share in profit for the year — (49,570 ) Proceeds from non-controlling interest 2,500,000 Adjustments relating to changes in capital surplus of associates accounted for using the equity method — (1,376,349 ) Balance at December 31 $ — $ 1,074,081

License Agreements

License Agreements	12 Months Ended
	Dec. 31, 2019
Disclosure Of Transactions Between Related Parties [Abstract]
License Agreements	17. LICENSE AGREEMENTS Array Biopharma On January 3, 2018, the Company entered into a new license agreement with Array pursuant to which the Company obtained an exclusive, worldwide license to develop, manufacture and commercialize Array’s pan-HER inhibitor, ARRY-543 (which the Company refers to as ASLAN001 or varlitinib varlitinib Under the new license agreement, the Company agreed to use commercially reasonable efforts to obtain approval by the U.S. FDA or the applicable health regulatory authority and commercialize varlitinib In consideration of the rights granted under the agreement, the Company made an initial upfront payment to Array of $12 million in January 2018 and an additional payment $11 million in June 2018, respectively, that were capitalized as a separately acquired intangible asset. In addition, the Company will be required to pay up to $30 million if certain development milestones are achieved, $20 million if certain regulatory milestones are achieved, and up to $55 million if certain commercial milestones are achieved. The Company is also required to pay Array tiered royalties in the low tens on net sales of varlitinib varlitinib varlitinib If the Company undergoes a change in control during a defined period following execution of the new license agreement, Array will also be entitled to receive a low to mid single-digit percentage of the proceeds resulting from the change in control. Unless earlier terminated, the agreement will continue on a country-by-country basis until the expiration of the respective royalty obligations in such country. Upon such expiration in such country, Array will grant to the Company a perpetual, royalty-free, non-terminable, non-revocable, non-exclusive license to exploit certain know-how in connection with the development, manufacturing and/or commercialization of varlitinib Bristol-Myers Squibb The Company entered into a license agreement with Bristol-Myers Squibb in 2011, and the Company received exclusive rights to develop and commercialize BMS-777607 (which the Company refers to as ASLAN002) in China, Australia, Korea, Taiwan and other selected Asian countries, without upfront payments. Bristol-Myers Squibb retains the exclusive rights in the rest of the world. Under the license agreement, the Company would fund and develop ASLAN002 through proof of concept under a development plan that would initially target gastric cancer and lung cancer. After the Company completed the phase 1 clinical trial, Bristol-Myers Squibb licensed the exclusive rights from the Company to further the development and commercialization of ASLAN002 worldwide. Under the terms of the license agreement, the Company has received an upfront payment of $10 million in 2016. The Company is eligible to receive additional payments upon Bristol-Myers Squibb’s achievement of development and regulatory milestones in the future. Furthermore, the Company is eligible to receive royalty payments on future worldwide sales generated by Bristol-Myers Squibb. Bristol-Myers Squibb also purchased the related research materials, supplies, research documentation and clinical trial results that are used for further developing ASLAN002 from the Company in the amount of $1,294,034 which was delivered in 2016. As Bristol-Myers Squibb assumes the responsibility for all development and commercialization activities and expenses, and the Company currently has no further obligations under the license agreement. Accordingly, the Company recognized the upfront payment from out-licensing and other payment from the sale of research materials, supplies, research documentation and clinical trial results, totaling $11,294,034, in revenue for the year ended December 31, 2016. Almirall In 2012, the Company originally entered into a global licensing agreement with Almirall to develop DHODH inhibitor, LAS186323, which the Company refers to as ASLAN003, for rheumatoid arthritis (excluding any topical formulation), without upfront payments. Under the license agreement, the Company agreed to fund and develop ASLAN003 to the end of Phase 2 through a development program conducted in the Asia-Pacific region. The original license agreement was replaced by a new agreement, executed in December 2015 and amended in March 2018, granting an exclusive, worldwide license to develop, manufacture and commercialize ASLAN003 products for all human diseases with primary focus on oncology diseases, excluding topically-administered products embodying the compound for keratinocyte hyperproliferative disorders, and the non-melanoma skin cancers basal cell carcinoma, squamous cell carcinomas and Gorlin Syndrome. Under the license agreement, Almirall is eligible to receive milestone payments and royalties based on the sales generated by the Company and/or sublicensees. CSL The Company entered into a global license agreement with CSL Limited (“CSL”), in May 2014, to develop the anti-IL13 receptor monoclonal antibody, CSL334 (which the Company refers to as ASLAN004) and antigen binding fragments thereof, for the treatment, diagnosis or prevention of diseases or conditions in humans, without upfront payments. This license agreement was amended in May 31, 2019, pursuant to which the Company obtained an exclusive, worldwide license to certain intellectual property owned or licensed by CSL, including patents and know-how, to develop, manufacture for clinical trials and commercialize ASLAN004 for the treatment, diagnosis or prevention of diseases or conditions in humans. The Company’s development under such agreement is currently focused on the treatment of respiratory and inflammatory conditions, and in particular, atopic dermatitis. Under the amended agreement, the Company is generally obligated to use diligent efforts to develop ASLAN004 products in accordance with the development plan, to obtain marketing approvals for ASLAN004 products worldwide and to commercialize ASLAN004 products, either by itself or through sublicensees. In consideration of the rights granted to the Company under the amended agreement, the Company will make a first payment of $30 million to CSL upon commencement of a Phase 3 clinical trial of ASLAN004. The Company will also be required to pay up to an aggregate of $95 million to CSL if certain regulatory milestones are achieved and as of December 31, 2019, milestone has not been met, up to an aggregate of $655 million if certain sales milestones are achieved and tiered royalties on net sales of ASLAN004 products ranging between a mid-single digit percentage and 10%. Hyundai Pharm Co., Ltd. In October 2015, the Company entered into a license agreement with Hyundai Pharm Co., Ltd. (“Hyundai”). Under the terms of the license agreement, the Company granted Hyundai options to acquire the rights to use its intellectual property to develop and commercialize varlitinib In February 2019, the Company made a payment of $325,000 to Hyundai in order to buy back the rights to commercialize varlitinib Exploit Technologies Pte Ltd. (“ETPL”)/P53 Laboratory The Company entered into a licensing agreement with ETPL, in August 2016, to license Intellectual Property (IP) arising from a research collaboration with ETPL’s P53 Laboratory. The IP focuses on generation of novel immuno-oncology antibodies targeting recepteur d’origine nantais In August 2016, the Company and ETPL’s P53 Laboratory entered into a three-year research collaboration agreement. Under the terms of the agreement, the Company will be responsible for the design of innovative clinical development programs, in collaboration with P53 Laboratory, which will continue to be responsible for the preclinical development of the antibody assets. The agreement reacting to the research collaboration with ETPL’s P53 Laboratory was terminated with effect from 3 rd Nanyang Technological University / DotBio Pte. Ltd The Company entered into a licensing and research collaboration agreement with Nanyang Technological University (NTU) in October 2016, for the development of modybodies against three targets of the Company’s choice. The agreement expired in April 2018, but the Company retained continuing rights: a half share ownership in the resulting IP, together with an exclusive option to obtain global rights to develop and commercialize the modybodies, with such option exercisable until October 2018. In July 2018, the technology for modybodies was separated from NTU and licensed to a new company, DotBio Pte. Ltd. In exchange for the Company’s giving up its residual rights and options in respect to the technology, the Company received 599,445 shares of DotBio Pte. Ltd. equivalent to SG$255,000 ($187,244) (see Note 8), together with 599,445 units of warrant to subscribe for the same number of shares at a subscription price of $0.32 which was the same value per share as applied to other new investors in this round (see Note 7); in addition, the Company also retained a right of first refusal to take an exclusive license for any modybodies produced by DotBio Pte. Ltd. that are based on the work generated from the collaborative agreement between NTU and the Company. However, as the right of first refusal did not limit DotBio Pte. Ltd.’s ability to direct the use of the asset, or to obtain substantially all the remaining benefits from the asset, this would not prevent DotBio Pte. Ltd. from obtaining control of the asset. Accordingly, the Company recognized the non-cash gain arising from the derecognition and recorded it as other income of $187,244 for the year ended December 31, 2019, because it was not a good or service that was an output of the Company’s ordinary activities. BioGenetics Co., Ltd. In February 2019, the Company entered into a licensing agreement with BioGenetics to grant exclusive rights to commercialize varlitinib varlitinib In March 2019, the Company entered into another licensing agreement with BioGenetics to grant exclusive rights to commercialize ASLAN003 in South Korea in exchange for an upfront payment of $1 million and up to $8 million in sales and development milestone payments. The Company is also eligible to receive tiered double digit royalties on net sales from the high-teens to the mid-twenties range. The Company has no other performance obligation in addition to the license, and BioGenetics will be responsible for obtaining initial and all subsequent regulatory approvals of ASLAN003 in South Korea. Since the Company has no other performance obligation in addition to the license, the Company recognized the upfront payment as revenue in March 2019. Under the in-license agreement to develop ASLAN003 with Almirall, Almirall is eligible to receive a payment of 10% (ten per cent) of the proceeds from the out-licensing of ASLAN003. The related cost of revenue in the amount of $82,259 payment to Almirall was recognized as operating costs accordingly.

Loss Before Income Tax

Loss Before Income Tax	12 Months Ended
	Dec. 31, 2019
Profit Loss [Abstract]
Loss Before Income Tax	18. LOSS BEFORE INCOME TAX a. Other operating income and expenses For the Year Ended December 31 2017 2018 2019 Impairment loss recognized on intangible assets (Note 12) $ — $ — $ (23,073,400 ) b. Other gains and losses For the Year Ended December 31 2017 2018 2019 Net foreign exchange (losses) gains $ (667,130 ) $ 95,894 $ (135,413 ) Loss on disposal of property, plant and equipment (31,298 ) — (74,195 ) Loss on lease modification — — (64,287 ) Fair value changes of financial assets mandatorily classified as at FVTPL — 60,004 (46,985 ) Others (263 ) 57,345 (6,678 ) $ (698,691 ) $ 213,243 $ (327,558 ) c. Finance costs For the Year Ended December 31 2017 2018 2019 Interest on government loans $ 416,698 $ 441,474 $ 435,684 Other interest expenses — 50,430 374,376 Interest on loans from shareholders — — 55,515 Interest on lease liabilities — — 36,037 $ 416,698 $ 491,904 $ 901,612 d. Depreciation and amortization For the Year Ended December 31 2017 2018 2019 Right-of-use assets $ — $ — $ 267,948 Property, plant and equipment 200,918 235,410 173,056 Computer software 9,058 6,355 4,347 $ 209,976 $ 241,765 $ 445,351 All depreciation and amortization expenses were recognized as general and administrative expenses for the years ended December 31, 2017, 2018 and 2019. e. Employee benefits expense For the Year Ended December 31 2017 2018 2019 Short-term benefits $ 7,062,311 $ 8,002,069 $ 5,628,025 Post-employment benefits (Note 15) 329,455 424,157 325,059 Share-based payments (Note 21) Equity-settled 769,595 451,060 42,511 Cash-settled 357,000 838,677 1,272 Total employee benefits expense $ 8,518,361 $ 9,715,963 $ 5,996,867 Employee benefits expense by function General and administrative expenses $ 4,664,285 $ 6,294,470 $ 4,210,477 Research and development expenses 3,854,076 3,421,493 1,786,390 $ 8,518,361 $ 9,715,963 $ 5,996,867 f. Employees’ compensation and remuneration of directors Under the ASLAN Cayman’s Articles of Incorporation, ASLAN Cayman shall accrue employees’ compensation and remuneration of directors at the rates of no less than 0.1% and no higher than 1%, respectively, of profit before income tax, net of employees’ compensation and remuneration of directors. ASLAN Cayman had accumulated deficits for the years ended December 31, 2017, 2018 and 2019; therefore, no compensation for employees and remuneration of directors was accrued.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax [Abstract]
Income Taxes	19. INCOME TAXES Income Tax Recognized in Profit or Loss For the Year Ended December 31 2017 2018 2019 Current tax In respect of the current period $ — $ — $ 462,713 Adjustments for prior periods — 14,439 (54,711 ) $ — $ 14,439 $ 408,002 A reconciliation of accounting profit and income tax expense was as follows: For the Year Ended December 31 2017 2018 2019 Loss before income tax $ (39,891,978 ) $ (42,171,158 ) $ (46,657,534 ) Income tax benefit calculated at the statutory rate $ (6,781,636 ) $ (7,169,097 ) $ (7,931,781 ) Nondeductible expenses in determining taxable income 4,288,090 112,263 4,115,850 Tax credits for research and development expenditures (2,224,348 ) (2,312,251 ) (2,474,280 ) Unrecognized loss carryforward 4,519,942 9,261,996 5,980,036 Effect of different tax rates of group entities operating in other jurisdictions 197,952 107,089 322,888 Withholding tax — — 450,000 Adjustments for prior years’ tax — 14,439 (54,711 ) Income tax expense recognized in profit or loss $ — $ 14,439 $ 408,002 a. Cayman Islands ASLAN Cayman is incorporated in the Cayman Islands. Under the current laws of the Cayman Islands, the Company is not subject to tax on income or capital gains. Additionally, the Cayman Islands does not impose a withholding tax on payments of dividends to shareholders. b. Singapore ASLAN Pharmaceuticals Pte. Ltd. and Jaguahr Therapeutics Pte. Ltd., incorporated in Singapore, are subject to the statutory corporate income tax rate of 17%. In connection with the licensing agreements with BioGenetics in February and March 2019, the Company collected upfront payments totaled $3,000,000 from BioGenetics in total, which was subject to withholding taxes of 15% in compliance with local regulations in South Korea. The Company therefore recognized income tax expense at an amount of $450,000. Except for the above, ASLAN Pharmaceuticals Pte. Ltd. and Jaguahr Therapeutics Pte. Ltd. have no taxable income for the years ended December 31, 2018 and 2019, and therefore, no other provision for income tax is required. c. Taiwan ASLAN Pharmaceuticals Taiwan Limited, incorporated in Taiwan. The Income Tax Act in the ROC was amended in 2018, and the corporate income tax rate was adjusted from 17% to 20%. In addition, the rate of the corporate surtax applicable to the 2018 unappropriated earnings will be reduced from 10% to 5%. The income tax returns through 2017 have been assessed by the tax authorities. d. Australia ASLAN Pharmaceuticals Australia Pty Ltd., incorporated in Australia, is subject to the statutory corporate income tax of 30%. ASLAN Pharmaceuticals Australia Pty Ltd. has no taxable income for the years ended December 31, 2017, 2018 and 2019, and therefore, no provision for income tax is required. A tax incentive was obtained from the Australian government on August 23, 2019 for $79,710 due to research and development activities carried out in Australia. e. Hong Kong ASLAN Pharmaceuticals Hong Kong Limited, incorporated in Hong Kong, is subject to the statutory corporate income tax of 16.5%. Under the Hong Kong tax law, ASLAN Pharmaceuticals Hong Kong Limited is exempted from income tax on its foreign derived income and there are no withholding taxes in Hong Kong on the remittance of dividends. ASLAN Pharmaceuticals Hong Kong Limited has no taxable income for the years ended December 31, 2017, 2018 and 2019, and therefore, no provision for income tax is required. f. China ASLAN Pharmaceuticals (Shanghai) Co. Ltd., incorporated in China, is subject to the statutory corporate income tax rate of 25%. ASLAN Pharmaceuticals (Shanghai) Co. Ltd. has no taxable income for the years ended December 31, 2017, 2018 and 2019, and therefore, no provision for income tax is required. g. United States of America ASLAN Pharmaceuticals (USA) Inc., incorporated in Delaware, USA in October 2018, is subject to the statutory federal income tax rate of 21% and state income tax rate of 8.7%. ASLAN Pharmaceuticals (USA) Inc. has no taxable income for the year ended December 31, 2019, and therefore, no provision for income tax is required.

Loss Per Share

Loss Per Share	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Loss Per Share	20. LOSS PER SHARE For the Year Ended December 31 2017 2018 2019 Basic and diluted loss per share $ (0.32 ) $ (0.28 ) $ (0.29 ) The loss and weighted-average number of ordinary shares outstanding used in the computation of loss per share are as follows: For the Year Ended December 31 2017 2018 2019 Loss used in the computation of basic and diluted loss per share $ (39,891,978 ) $ (42,185,597 ) $ (47,015,967 ) Weighted-average number of ordinary shares in the computation of basic loss per share 124,424,960 149,739,242 162,392,602 If the outstanding employee share options issued by ASLAN Cayman are converted to ordinary shares, they are anti-dilutive and excluded from the computation of diluted earnings per share. Potential ordinary shares arising from the aforementioned anti-dilutive outstanding employee share options are 7,224,123, 6,664,244 and 10,367,441 shares for the years end 2017, 2018 and 2019, respectively.

Share-Based Payment Arrangement

Share-Based Payment Arrangements	12 Months Ended
	Dec. 31, 2019
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Abstract]
Share-Based Payment Arrangements	21. SHARE-BASED PAYMENT ARRANGEMENTS Employee Share Option Plan Under the Company’s employee share option plan, qualified employees of the Company were granted 661,000 options in July 2010, 910,000 options in July 2011, 669,750 options in July 2012, 619,250 options in July 2013, 680,625 options in July 2014, 2,477,336 options in July 2015, 1,032,250 options in July 2016 and 825,833 options in September 2017. Each option entitles the holder to subscribe for one ordinary share of the Company. The options granted are valid for 10 years and exercisable at certain percentages once they have vested. No performance conditions were attached to the plan. The Company has no legal constructive obligation to repurchase or settle the options in cash. The board of directors of the Company, as of July 26, 2016, resolved to double the number of shares underlying each outstanding award granted previously to reflect the subdivision ratio of the share split made in connection with the corporate restructuring of May 27, 2016. The exercise price for each award previously granted was correspondingly adjusted by a decrease of 50%. The modification did not cause any incremental adjustments to the fair value of the granted awards. As of December 31, 2019, there are 13,841,879 ordinary shares issuable on the exercise of share options outstanding under the Company’s equity incentive plans. Information on employee share options granted from July 2010 to 2016 is as follows: For the Year Ended December 31 2017 2018 2019 Number of Options Weighted- average Exercise Price Number of Options Weighted- average Exercise Price Number of Options Weighted- average Exercise Price Balance at January 1 6,958,461 $ 1.42 6,887,523 $ 1.41 6,822,523 $ 1.41 Options forfeited (70,938 ) 1.95 (5,000 ) 2.13 (32,167 ) 2.26 Options exercised — — (60,000 ) 0.80 (120,000 ) 0.20 Balance at December 31 6,887,523 1.41 6,822,523 1.41 6,670,356 1.43 Options exercisable, end of period 5,825,816 1.30 6,595,294 1.38 6,670,356 1.43 Weighted-average fair value of options granted $ — $ — $ — Information on employee share options granted in September 2017 is as follows: For the Year Ended December 31 2018 2019 Number of Options Weighted- average Exercise Price Number of Options Weighted- average Exercise Price Balance at January 1 755,833 $ 1.28 698,167 $ 1.28 Options forfeited (57,666 ) 1.28 (197,000 ) 1.28 Balance at December 31 698,167 1.28 501,167 1.28 Options exercisable, end of period — — 501,167 1.28 Weighted-average fair value of options granted $ — $ — Information on outstanding options as of December 31, 2019 is as follows: July 2010 July 2011 July 2012 July 2013 July 2014 July 2015 July 2017 September 2018 Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) $0.20-$0.80 0.5 $0.20-$0.80 1.5 $ 0.80 2.5 $0.80-$1.36 3.5 $ 1.36 4.5 $1.36-$1.88 5.5 $ 2.26 6.5 $ 1.28 7.7 Options granted in July of 2010, 2011, 2012, 2013, 2014, 2015, 2016 and September 2017 were priced using the binomial option pricing model, and the inputs to the model were as follows: July 2010 July 2011 July 2012 July 2013 July 2014 July 2015 July 2016 September 2017 Grant-date share price $ 0.80 $ 0.80 $ 1.25 $ 1.36 $ 1.36 $ 1.88 $ 2.26 $ 1.28 Exercise price $0.20-$0.80 $0.20-$0.80 $ 0.80 $0.80-$1.36 $ 1.36 $1.36-$1.88 $ 2.26 $ 1.28 Expected volatility 59.16 % 54.26%-54.44% 52.25 % 50.58 % 50.86 % 36.37 % 39.34 % 38.33 % Expected life (years) 10 10 10 10 10 10 10 10 Expected dividend yield — — — — — — — — Risk-free interest rate 2.954 % 2.96%-3.22% 1.61 % 2.5 % 2.58 % 2.43 % 1.46 % 1.1027 % Expected volatility was based on the average annualized historical share price volatility of comparable companies before the grant date. Compensation costs recognized for the years ended December 31, 2017, 2018 and 2019 were $769,595, $451,060 and $42,511, respectively. Long Term Incentive Plan On August 23, 2017 , July 30, 2018 and July 26, 2019 the Company’s board of directors approved the 2017 , 2018 and 2019 Senior Management Team (SMT) Long Term Incentive Plans (the “2017 LTIP” , “2018 LTIP” and “2019 LTIP” , and collectively, the “LTIPs”), respectively, which outlines awards that may be granted to qualified employees of the Company. These plans are applicable to the SMT of the Company and are used for long-term retention of key management. The LTIPs are each valid for ten years, and grantees of the bonus entitlement units can exercise their rights once they have vested. The Company shall pay the intrinsic value of the units awarded to the employees at the date of exercise of their awards, if redeemed by an employee. As of December 31, 2019, the Company has granted 1,566,000 bonus entitlement units under the 2017 LTIP. Of which, 1,462,000 units granted in 2017, will vest in thirds each year after the first, second, and third anniversary of the award and 104,000 units granted in 2018, will vest in halves each year after the second and third anniversary of the award. The value of the 2017 LTIP award is measured based on the quoted share price. On July 30, 2018, the board of directors approved the modification of the 2018 LTIP which retrospectively changes the share price Taiwan share price to ADS price at a 5:1 conversion ratio. The LTIP are consider cash-settled awards and are measured at fair value. The change in fair value from the modification was insignificant and was recognized immediately in profit or loss. The Company’s 2017 LTIP is described as follows: For the Year Ended December 31 2018 2019 Balance at January 1 1,462,000 1,479,334 Awards granted 104,000 — Awards forfeited (86,666 ) (319,333 ) Balance at December 31 1,479,334 1,160,001 Balance exercisable, end of period 400,667 815,000 As of December 31, 2019, there are 241,142 bonus entitlement units which have been granted under the 2018 LTIP by the Company. For the 241,142 units under the 2018 LTIP, they will vest in thirds each year after the first, second, and third anniversary of the award. The Company’s 2018 LTIP is described as follows: For the Year Ended December 31 2018 2019 Balance at January 1 — 241,142 Awards granted 241,142 — Awards forfeited — (73,053 ) Balance at December 31 241,142 168,089 Balance exercisable, end of period — 56,030 As of December 31, 2019, there are 491,020 bonus entitlement units which have been granted under the 2019 LTIP by the Company. For the 491,020 units under the 2019 LTIP, they will vest in thirds each year after the first, second, and third anniversary of the award. All of the 2019 LTIP granted bonus entitlement units remained outstanding as of December 31, 2019. The Company’s 2019 LTIP is described as follows: For the Year Ended December 31, 2019 Balance at January 1 — Awards granted 491,020 Balance at December 31 491,020 Balance exercisable, end of period — Each bonus entitlement unit grants the holders of the LTIPs a conditional right to receive an amount of cash equal to the per-unit fair market value of the Company’s ordinary shares and ADSs, respectively, on the settlement date. The LTIPs qualify as cash-settled share-based payment transactions. The Company recognizes the liabilities in respect of its obligations under the LTIPs, which are measured based on the Company’s quoted market price of its ADSs at the reporting date, and takes into account the extent to which the services have been rendered to date. Regarding the Company’s 2017, 2018 and 2019 LTIPs, the respective quoted fair value of the awards on the grant date was NT$33.45 (or $1.10) , $7.90 and $2.92, based on the Taiwan share price on August 23, 2017 , the closing price per ADS on July 30, 2018 and the closing price per ADS on July 30, 2019, respectively. The quoted fair value on the reporting date is based on the closing price per ADS of $3.60 and $2.03 as of December 31, 2018 and December 31, 2019, respectively. The Company recognized total expenses of $838,677 and $1,272 in respect of the LTIPs for the years ended December 31, 2018 and 2019, respectively. As of December 31, 2018 and 2019, the Company recognized compensation liabilities of $669,042 and $755,787 as current (classified as other payables), respectively, and $289,613 and $184,870 as non-current, respectively.

Equity Transactions with Non-co

Equity Transactions with Non-controlling Interests	12 Months Ended
	Dec. 31, 2019
Disclosure Of Equity Transactions With Non Controlling Interests [Abstract]
Equity Transactions with Non-controlling Interests	22. EQUITY TRANSACTIONS WITH NON-CONTROLLING INTERESTS On October 15, 2019, the subsidiary, Jaguahr Therapeutics Pte. Ltd., issued new shares to raise more capital, and the Company did not participate in the capital increase of this round, reducing its continuing interest from 100% to 55%. The above transaction were accounted for as equity transactions, since the Company did not cease to have control over the subsidiary. For the Year Ended December 31 2019 Cash consideration received $ 2,500,000 The proportionate share of the carrying amount of the net assets of the subsidiary transferred from non-controlling interests (1,123,651 ) Difference recognized from equity transaction $ 1,376,349 For the Year Ended December 31 2019 Line item adjusted for equity transaction Capital surplus - changes in percentage of ownership interests in subsidiary $ 1,376,349

Changes in Liabilities Arising

Changes in Liabilities Arising from Financing Activities	12 Months Ended
	Dec. 31, 2019
Changes In Liabilities Arising From Financing Activities [Abstract]
Changes in Liabilities Arising from Financing Activities	23. CHANGES IN LIABILITIES ARISING FROM FINANCING ACTIVITIES For the year ended December 31, 2019 Non-cash Changes Opening Balance Financing Cash Flows New Finance Leases Other Changes Closing Balance Lease liabilities $ 323,850 $ (243,265 ) $ 882,670 $ (207,877 ) $ 755,378

Capital Management

Capital Management	12 Months Ended
	Dec. 31, 2019
Disclosure Of Capital Management [Abstract]
Capital Management	24 . CAPITAL MANAGEMENT The Company manages its capital to ensure that entities in the Company will be able to safeguard cash as well as maintain financial liquidity and flexibility to support the development of its product candidates and programs as a going concern through the optimization of the debt and equity balance. The Company’s financial strategy is designed to maintain a flexible capital structure consistent with the objectives stated above and to respond to business growth opportunities and changes in economic conditions. The capital structure of the Company mainly consists of borrowings and equity of the Company. Key management personnel of the Company review the capital structure periodically. In order to maintain or balance the overall capital structure, the Company may adjust the amounts of long-term borrowings, or the issuance of new shares capital or other equity instruments. As of December 31, 2019, there were no changes in the Company’s capital management policy, and the Company is not subject to any externally imposed capital requirements.

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2019
Disclosure Of Financial Instruments [Abstract]
Financial Instruments	25 . FINANCIAL INSTRUMENTS a. Fair value of financial instruments not measured at fair value The Company believes that the carrying amounts of financial assets and financial liabilities not measured at fair value approximate their fair values. b. Fair value of financial instruments measured at fair value on a recurring basis 1) Fair value hierarchy The fair value measurements, which are grouped into Levels 1 to 3 based on the degree to which the fair value measurement inputs are observable and based on the significance of the inputs to the fair value measurement in its entirety, are described as follows: 1) Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities; 2) Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for an asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices); and 3) Level 3 inputs are unobservable inputs for an asset or liability. December 31, 2018 Level 1 Level 2 Level 3 Total Financial assets at FVTPL Derivative financial assets $ — $ — $ 60,004 $ 60,004 Financial assets at FVTOCI Investments in equity instruments at FVTOCI of unlisted companies $ — $ 187,244 $ — $ 187,244 December 31, 2019 Level 1 Level 2 Level 3 Total Financial assets at FVTPL Derivative financial assets $ — $ — $ 68,256 $ 68,256 Financial assets at FVTOCI Investments in equity instruments at FVTOCI of unlisted companies $ — $ — $ 132,160 $ 132,160 Financial liabilities at FVTPL Derivative financial liabilities $ — $ $ 262,350 $ 262,350 There were no transfers between Levels 1 and 2 in the current and prior periods. 2) Reconciliation of Level 3 fair value measurements of financial assets For financial assets measured at Level 3, there is no other reconciliation item for the year ended December 31, 2019, except for the change in fair value that is recognized in the consolidated statements of comprehensive income and the transfers into Level 3 Transfers between Level 2 and Level 3 occur when an investment’s recent investment becomes more than twelve months old, with the price being deemed unobservable. For the year ended December 31, 2019, transfers of this nature amounted to $187,244. 3) Valuation techniques and inputs applied for Level 2 fair value measurement The fair values of unlisted equity investments are measured on the basis of the prices of recent investment by third parties with the consideration of other factors that market participants would take into account. 4) Valuation techniques and inputs applied for Level 3 fair value measurement a) The fair values of warrants are determined using option pricing models where the significant unobservable input is historical volatility. An increase in the historical volatility used in isolation would result in an increase in the fair value. As of December 31, 2018 and 2019, respectively, the historical volatility used were 42.33% and 41.87%. b) The fair values of non-listed foreign equity investments were Level 3 fair value assets, and determined using the market approach by reference the Price-to-Book ratios (P/B ratios) of peer companies that traded in active market. At December 31, 2019, the Company used significant unobservable inputs, including discount for lack of marketability of 10%, and discounts for lack of control of 10%. At December 31, 2019, assuming all other inputs remain equal, if discount for lack of marketability increases by 1%, the fair value would decrease by $1,652; if discount for lack of control increases by 1%, the fair value would decrease by $1,652. c) The fair value of derivative financial instrument with warrants and convertibility right are determined using binomial evaluation method with discount rate 13.19% to 14.12% assessing by market bond yield curve and risk-free rate premium. As of December 31, 2019, the historical volatility used was 92.6% during the past 1 year. c. Categories of financial instruments December 31 2017 2018 2019 Financial assets Financial assets at FVTPL Mandatorily classified as at FVTPL $ — $ 60,004 $ 68,256 Loans and receivables (1) 50,734,158 — — Financial assets at amortized cost (2) — 29,080,981 22,311,107 Financial assets at FVTOCI Equity instruments — 187,244 132,160 Financial liabilities Financial liabilities at FVTPL Designated as at FVTPL — — 262,350 Financial liabilities at amortized cost (3) 15,463,286 21,304,150 21,963,089 1) The balances include loans and receivables measured at amortized cost, which comprise cash and cash equivalents and refundable deposits. 2) The balances included financial assets at amortized cost, which comprise of cash and cash equivalents and refundable deposits. 3) The balances include financial liabilities at amortized cost, which comprise of trade payables, partial other payables and long-term borrowings. d . Financial risk management objectives and policies The Company’s financial risk management objective is to monitor and manage the financial risks relating to the operations of the Company. These risks include market risk (including foreign currency risk and interest rate risk), credit risk and liquidity risk. In order to minimize the effect of financial risks, the Company devoted time and resources to identify and evaluate the uncertainty of the market to mitigate risk exposures. 1) Market risk The Company’s activities exposed it primarily to the financial risks of changes in foreign currency exchange rates (see (a) below) and interest rates (see (b) below). a) Foreign currency risk The Company had foreign currency transactions, which exposed the Company to foreign currency risk. The Company’s significant financial assets and liabilities denominated in foreign currencies were as follows: December 31, 2018 Foreign Currencies Exchange Rate Carrying Amount Financial assets Monetary items SGD $ 2,297,231 0.7335 $ 1,685,019 Financial liabilities Monetary items SGD 13,515,737 0.7335 9,914,437 December 31, 2019 Foreign Currencies Exchange Rate Carrying Amount Financial assets Monetary items SGD $ 2,538,168 0.7431 $ 1,886,160 GBP 999,471 1.3187 1,318,000 Financial liabilities Monetary items SGD 15,126,578 0.7431 11,240,843 Sensitivity analysis The Company is mainly exposed to the Singapore Dollar and Great British Pound. The following table details the Company’s sensitivity to a 5% increase and decrease in the US dollar against the relevant foreign currency. The rate of 5% is the sensitivity rate used when reporting foreign currency risk internally to key management personnel and represents management’s assessment of the reasonably possible change in foreign exchange rates. The sensitivity analysis includes only outstanding foreign currency denominated monetary items. A positive number below indicates a decrease in pre-tax loss where the US dollar strengthens 5% against the relevant currency. For a 5% weakening of the US dollar against the relevant currency, there would be an equal and opposite impact on pre-tax loss, and the balances below would be negative. For the Year Ended December 31 2017 2018 2019 Profit or loss* SGD $ (417,443 ) $ (411,471 ) $ (467,734 ) GBP — — 65,900 * This is mainly attributable to the exposure to outstanding deposits in banks and loans in foreign currency at the end of the reporting period. b) Interest rate risk The Company is exposed to interest rate risk because entities in the Company borrowed funds at both fixed and floating interest rates. The risk is managed by the Company by maintaining an appropriate mix of fixed and floating rate borrowings. The sensitivity analysis below is determined based on the Company’s exposure to interest rates for fixed rate borrowings at the end of the reporting period, and is prepared assuming that the amounts of liabilities outstanding at the end of the reporting period are outstanding for the whole year. A 100-basis point increase or decrease is used when reporting interest rate risk internally to key management personnel and represents management’s assessment of the reasonably possible change in interest rates. If interest rates had been 100 basis points higher/lower and all other variables were held constant, the Company’s pre-tax loss for the years ended December 31, 2017, 2018 and 2019 would have decreased/increased by $96,795, $99,144 and $151,896, respectively. 2) Credit risk Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in a financial loss to the Company. The Company adopted a policy of only dealing with creditworthy counterparties and financial institutions, where appropriate, as a means of mitigating the risk of financial loss from defaults. 3) Liquidity risk The Company manages liquidity risk by monitoring and maintaining a level of cash and cash equivalents that are deemed adequate to finance the Company’s operations and mitigate the effects of fluctuations in cash flows. In addition, management monitors the utilization of long-term borrowings and ensures compliance with repayment conditions. As the Company is in the research and development phase, the Company will be seeking future funding based on the requirements of its business operations. The Company is able to exercise discretion and flexibility to deploy its capital resources in the process of the research and development activities according to the schedule of fund raising. The Company intends to explore various means of fundraising to meet its funding requirements to carry out the business operations, such as the issuance of its ordinary shares sponsoring ADSs, domestic follow-on offering of ordinary shares offering, venture debt and shareholder loans. The Company may also use other means of financing such as out licensing to generate revenue and cash. Management believes that it currently has plans and opportunities in place which will allow to fund and meet its operating expenses and capital expenditure requirements and meet its obligations for at least the next twelve months from December 31, 2019. However, the future viability of the Company depends on its ability to raise additional capital to finance its operations.

Transactions with Related Parti

Transactions with Related Parties	12 Months Ended
	Dec. 31, 2019
Disclosure Of Transactions Between Related Parties [Abstract]
Transactions with Related Parties	2 6 . TRANSACTIONS WITH RELATED PARTIES Balances and transactions between the Company which are related parties of the Company, have been eliminated on consolidation and are not disclosed in this note. Besides information disclosed elsewhere in the other notes, details of transactions between the Company and other related parties are disclosed as follows. a. Related party name and category Related Party Name Related Party Category JANK Howden Pty Ltd Related party in substance Others Key Management Personnel b. Loans from related parties December 31 Related Party Category/Name 2018 2019 Related party in substance / JANK Howden Pty Ltd $ — $ 502,205 Key Management Personnel / Others — 50,221 $ — $ 552,426 Interest payable December 31 Related Party Category/Name 2018 2019 Related party in substance / JANK Howden Pty Ltd $ — $ 12,500 Key Management Personnel / Others — 1,250 $ — $ 13,750 Interest expense For the Year Ended December 31 Related Party Category/Name 2018 2019 Related party in substance / JANK Howden Pty Ltd $ — $ 12,337 Key Management Personnel / Others — 1,234 $ — $ 13,571 The loans from the related parties are unsecured. c. Compensation of Key Management Personnel For the Year Ended December 31 2017 2018 2019 Short-term employee benefits $ 3,203,745 $ 2,833,520 $ 2,918,180 Post-employment benefits 125,237 140,474 105,449 Share-based payments 801,701 791,310 29,176 $ 4,130,683 $ 3,765,304 $ 3,052,805 The remuneration of directors and key executives was determined by the remuneration committee based on the performance of individuals and market trends.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2019
Disclosure Of Operating Segments [Abstract]
Segment Information	27 . SEGMENT INFORMATION The Company’s chief operating decision maker, the chief executive officer, reviews the Company’s consolidated results when making decisions about the allocation of resources and when assessing performance of the Company as a whole, and therefore, the Company has only one reportable segment. The Company does not distinguish between markets or segments for the purpose of internal reporting. The basis of information reported to the chief operating decision maker is the same as the Company’s consolidated financial statements. As the Company’s long-lived assets are substantially located in and derived from Asia, no geographical segments are presented. The Company’s revenue from its major products and services. For the Year Ended December 31 2017 2018 2019 Out-licensing $ — $ — $ 3,000,000 For the year ended December 31, 2019, there was revenue generated from out-licensing of commercialization rights in South Korea to Biogenetics for varlitinib

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Significant Accounting Policies [Abstract]
Statement of compliance	a. Statement of compliance The accompanying consolidated financial statements have been prepared in conformity with IFRSs issued by the IASB.
Basis of preparation	b. Basis of preparation The consolidated financial statements have been prepared on the historical cost basis except for financial instruments and trade payable arising from cash-settled share-based payment arrangements which are measured at fair value.
Classification of current and non-current assets and liabilities	c. Classification of current and non-current assets and liabilities Current assets include: 1) Assets held primarily for the purpose of trading; 2) Assets expected to be realized within 12 months after the reporting period; and 3) Cash and cash equivalents unless the asset is restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period. Current liabilities include: 1) Liabilities held primarily for the purpose of trading; 2) Liabilities due to be settled within 12 months after the reporting period; and 3) Liabilities for which the Company does not have an unconditional right to defer settlement for at least 12 months after the reporting period. Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification. Assets and liabilities that are not classified as current are classified as non-current.
Basis of consolidation	d. Basis of consolidation The consolidated financial statements include the financial statements of ASLAN Cayman and entities controlled by ASLAN Cayman (its subsidiaries). When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the Company. All intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between the members of the Company are eliminated on consolidation. Non-controlling interests in subsidiaries are identified separately from the Company’s equity therein. Those interests of non-controlling shareholders that are present ownership interests entitling their holders to a proportionate share of net assets upon liquidation may initially be measured at fair value or at the non-controlling interests’ proportionate share of the fair value of the acquiree’s identifiable net assets. The choice of measurement is made on an acquisition-by-acquisition basis. Other non-controlling interests are initially measured at fair value. Subsequent to acquisition, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests’ share of subsequent changes in equity. Profit or loss and each component of other comprehensive income are attributed to the stockholders of the Company and to the non-controlling interests. Total comprehensive income of the subsidiaries is attributed to the stockholders of the Company and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. Changes in the Company’s ownership interests in subsidiaries that do not result in the Companylosing control over the subsidiaries are accounted for as equity transactions. The carrying amounts of the interests of the Company and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognized directly in equity and attributed to stockholders of the Company. See Note 9 for detailed information on subsidiaries (including percentages of ownership and main businesses).
Foreign currencies	e. Foreign currencies The reporting currency of the Company is the U.S. dollar. The functional currency of the majority of the Company’s entities is the U.S. dollar. Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the functional currencies at the prevailing rates of exchange at the balance sheet date. Nonmonetary assets and liabilities are remeasured into the applicable functional currencies at historical exchange rates. Transactions in currencies other than the applicable functional currencies during the year are converted into the functional currencies at the applicable rates of exchange prevailing at the dates of the transactions. Exchange differences are recognized in “other gains and losses, net” in the consolidated statement of comprehensive loss.
Property, plant and equipment	f. Property, plant and equipment Property, plant and equipment are stated at cost, less recognized accumulated depreciation and accumulated impairment loss. Depreciation is recognized using the straight-line method. Each significant part is depreciated separately. The estimated useful lives, residual values and depreciation methods are reviewed at the end of each reporting period, with the effect of any changes in estimates accounted for on a prospective basis. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the respective asset and is recognized in profit or loss.
Intangible assets	g. Intangible assets 1) Intangible assets acquired separately Intangible assets with finite useful lives that are acquired separately are initially measured at cost and subsequently measured at cost, less accumulated amortization and accumulated impairment loss. Amortization is recognized on a straight-line basis. The estimated useful lives, residual values, and amortization methods are reviewed at the end of each reporting period, with the effect of any changes in estimates accounted for on a prospective basis. Intangible assets with indefinite useful lives that are acquired separately are measured at cost, less accumulated impairment loss. 2) Internally-generated intangible assets - research and development expenditures Expenditure on research activities is recognized as an expense in the period in which it is incurred. An internally-generated intangible asset arising from the development phase of an internal project is recognized only if all of the following have been demonstrated: a) The technical feasibility of completing the intangible asset so that it will be available for use or sale; b) The intention to complete the intangible asset and use or sell it; c) The ability to use or sell the intangible asset; d) The manner in which intangible asset will generate probable future economic benefits; e) The availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and f) The ability to measure reliably the expenditure attributable to the intangible asset during its development. The amount initially recognized for internally-generated intangible assets is the sum of the expenditure incurred from the date when an intangible asset first meets the recognition criteria listed above. Subsequent to initial recognition, they are measured on the same basis as intangible assets that are acquired separately. 3) Derecognition of intangible assets On derecognition of an intangible asset, the difference between the net disposal proceeds and the carrying amount of the asset is recognized in profit or loss.
Impairment of tangible and intangible assets	h. Impairment of tangible and intangible assets At the end of each reporting period, the Company reviews the carrying amounts of its tangible and intangible assets in order to determine whether there is any indication that those assets have suffered any impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. When it is not possible to estimate the recoverable amount of an individual asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Intangible assets with indefinite useful lives and intangible assets not yet available are not subject to amortization, but are tested annually for impairment or more frequently if there are indicators of impairment. In respect of the impairment indicators, the Company considers both internal and external sources of information to determine whether an asset may be impaired, which may include the significant underperformance of the business in relation to expectations, significant negative industry or economic trends, and significant changes or planned changes with adverse effects in the use of the assets, as well as the internal reporting which indicates the economic performance of an asset is worse than expected. If any such indicators exist, the Company will estimate the recoverable amount of such indefinite-lived intangible asset and compare it with its carrying amount. The recoverable amount is the higher of fair value, less costs to sell and value in use. If the recoverable amount of an asset or cash-generating unit is estimated to be less than its carrying amount, the carrying amount of the asset or cash-generating unit is reduced to its recoverable amount, with the resulting impairment loss recognized in profit or loss. When an impairment loss is subsequently reversed, the carrying amount of the corresponding asset or cash-generating unit is increased to the revised estimate of its recoverable amount, but only to the extent of the carrying amount that would have been determined had no impairment loss been recognized on the asset or cash-generating unit in prior years. A reversal of an impairment loss is recognized in profit or loss.
Financial instruments	i. Financial instruments Financial assets and financial liabilities are recognized when a group entity becomes a party to the contractual provisions of the instruments. Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issuance of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss (i.e., FVTPL)) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at FVTPL are recognized immediately in profit or loss. 1) Financial assets All regular way purchases or sales of financial assets are recognized and derecognized on a trade date basis. a) Measurement categories Financial assets are classified into the following categories: Financial assets at FVTPL, financial assets at amortized cost and equity instruments at fair value through other comprehensive income (i.e., FVTOCI). i. Financial assets at FVTPL Derivative financial assets are classified as at FVTPL when such a financial asset is mandatorily classified as at FVTPL. Financial assets at FVTPL are subsequently measured at fair value, with any gains or losses arising on remeasurement recognized in other gains or losses. Fair value is determined in the manner described in Note 25. ii. Financial assets at amortized cost A financial asset shall be measured at amortized cost if both of the following conditions are met: i) The financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows; and ii) The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. For the financial assets measured at amortized cost (including cash and cash equivalents and refundable deposits), the Company applies the effective interest method to the gross carrying amount at amortized cost less any impairment from initial recognition. Any foreign exchange gains and losses are recognized in profit or loss. Interest income is calculated by applying the effective interest rate to the gross carrying amount of such a financial asset. Cash equivalents include time deposits, which are highly liquid, readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. These cash equivalents are held for the purpose of meeting short-term cash commitments. iii. Investments in equity instruments at FVTOCI On initial recognition, the Company may make an irrevocable election to designate investments in equity instruments as at FVTOCI. Designation as at FVTOCI is not permitted if the equity investment is held for trading or if it is contingent consideration recognized by an acquirer in a business combination. Investments in equity instruments at FVTOCI are subsequently measured at fair value with gains and losses arising from changes in fair value recognized in other comprehensive income and accumulated in other equity. The cumulative gain or loss will not be reclassified to profit or loss on disposal of the equity investments; instead, it will be transferred to retained earnings. Dividends on these investments in equity instruments are recognized in profit or loss when the Company’s right to receive the dividends is established, unless the dividends clearly represent a recovery of part of the cost of the investment. b) Impairment of financial assets The Company recognizes a loss allowance for expected credit losses on financial assets at amortized cost. For financial instruments, the Company recognizes lifetime expected credit losses (i.e., ECLs) when there has been a significant increase in credit risk since initial recognition. If, on the other hand, the credit risk on a financial instrument has not increased significantly since initial recognition, the Company measures the loss allowance for that financial instrument at an amount equal to 12-month ECLs. Expected credit losses reflect the weighted average of credit losses with the respective risks of default occurring as the weights. Lifetime ECLs represent the expected credit losses that will result from all possible default events over the expected life of a financial instrument. In contrast, 12-month ECLs represent the portion of lifetime ECLs that is expected to result from default events on a financial instrument that are possible within 12 months after the reporting date. The Company recognizes an impairment gain or loss in profit or loss for all financial instruments with a corresponding adjustment to their carrying amount through a loss allowance account. c) Derecognition of financial assets The Company derecognizes a financial asset only when the contractual rights to the cash flows from the asset expire or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another party. Before 2018, on derecognition of a financial asset in its entirety, the difference between the asset’s carrying amount and the sum of the consideration received and receivable and the cumulative gain or loss which had been recognized in other comprehensive income is recognized in profit or loss. Starting from 2018, on derecognition of a financial asset at amortized cost in its entirety, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss. On derecognition of an investment in an equity instrument at FVTOCI, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss, and the cumulative gain or loss which had been recognized in other comprehensive income is transferred directly to retained earnings, without recycling through profit or loss. 2) Equity instruments Equity instruments issued by the Company entity are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Equity instruments issued by the Company entity are recognized at the proceeds received, net of direct issue costs. No gain or loss is recognized in profit or loss on the issuance of the Company’s own equity instruments. 3) Financial liabilities a) Subsequent measurement Except the following situations, all financial liabilities are measured at amortized cost using the effective interest method: 1) Financial liabilities at FVTPL Financial liabilities are classified as at FVTPL when such financial liabilities are either held for trading or are designated as at FVTPL. Financial liabilities held for trading are stated at fair value, and any gains or losses on such financial liabilities are recognized in other gains or losses. Fair value is determined in the manner described in Note 25. b) Derecognition of financial liabilities The difference between the carrying amount of a financial liability derecognized and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss. 4) Compound instruments The component parts of compound instruments issued by the Company are classified separately as financial liabilities and equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. On initial recognition, the fair value of the liability component is estimated using the prevailing market interest rate for similar non-convertible instruments. This amount is recorded as a liability on an amortized cost basis using the effective interest method until extinguished upon conversion or upon the instrument’s maturity date. Any embedded derivative liability is bifurcated and measured at fair value. 5) Derivative financial instruments Derivatives embedded in hybrid contracts that contain financial asset hosts that is within the scope of IFRS 9 are not separated; instead, the classification is determined in accordance with the entire hybrid contract. Derivatives embedded in non-derivative host contracts that are not financial assets that is within the scope of IFRS 9 (e.g. financial liabilities) are treated as separate derivatives when they meet the definition of a derivative; their risks and characteristics are not closely related to those of the host contracts; and the host contracts are not measured at FVTPL.
Revenue recognition	j. Revenue recognition Revenue comprises the fair value of the consideration received or receivable for the out-licensing of experimental drugs that have reached ‘proof of concept’ to business partners for ongoing global development and launch, in the ordinary course of the Company’s activities. Revenue is presented, net of goods and services tax, rebates and discounts. See Note 15 for details of the Company’s licensing agreements. The Company recognizes revenue when it has completed the out-licensing of the experimental drug to business partners, and such partners have accepted the products. Thus, the collectability of the related receivables is reasonably assured. Typically the consideration received from out-licensing may take the form of upfront payments, option payments, milestone payments, and royalty payments on licensed products. To determine revenue recognition for contracts with customers, the Company performs the following five steps: 1) Identify the contract with a customer; 2) Identify the performance obligations in the contract; 3) Determine the transaction price; 4) Allocate the transaction price to the performance obligations in the contract; and 5) Recognize revenue when (or as) the Company satisfies the performance obligations. At the inception of a contract, the Company assesses the goods or services promised within each contract to determine whether each promised good or service is distinct and identify those that are performance obligations. The Company recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Upfront License Fees If a license to the Company’s intellectual property is determined to be distinct from the other performance obligations identified in the arrangement, the Company will recognize revenues from non-refundable, upfront fees allocated to the license when the license is transferred to the licensee and the licensee is able to use and benefit from the license. For licenses that are bundled with other performance obligations, the Company uses judgment to assess the nature of the combined performance obligation to determine whether it is satisfied over time or at a point in time and, if over time, the appropriate method of measuring progress for purposes of recognizing revenue. The Company evaluates the measure of progress at the end of each reporting period and, if necessary, adjusts the measure of performance and related revenue recognition. Milestone Payments At the inception of each contract with customers that includes development or regulatory milestone payments (i.e., the variable consideration), the Company includes some or all amount of variable consideration in the transaction price estimated only to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognized would not occur when the uncertainty related to the variable consideration is subsequently resolved. Milestone payments that are contingent upon the achievement of events that are uncertain or not controllable, such as regulatory approvals, are generally not considered highly probable of being achieved until those approvals are received. Therefore, they are not included in the transaction price. At the end of each reporting period, the Company evaluates the probability of achievement of such milestone payments and any related constraints and, if necessary, adjusts the Company’s estimate of the overall transaction price. Royalties For arrangements that include sales-based royalties, including commercial milestone payments based on the level of sales, and for which the license is deemed to be the predominant item to which the royalties relate, the Company recognizes revenue at the later of the following: 1) when the subsequent sales occur, or 2) when the performance obligation, to which some or all of the royalty has been allocated, has been satisfied (or partially satisfied). To date, the Company has not recognized any royalty revenue resulting from any of out-licensing arrangements.
Research and development expenses	k. Research and development expenses Elements of research and development expenses primarily include: 1) payroll and other related costs of personnel engaged in research and development activities; 2) costs related to preclinical testing of the Company’s technologies under development and clinical trials, such as payments to contract research organizations (“CROs”), investigators and clinical trial sites that conduct the Company’s clinical studies; 3) costs to develop the product candidates, including raw materials, supplies and product testing related expenses; and 4) other research and development expenses. Research and development expenses are expensed as incurred when these expenditures relate to the Company’s research and development services and have no alternative future uses. The conditions enabling the capitalization of development costs as an asset have not yet been met and, therefore, all development expenditures are recognized in profit or loss when incurred.
Leasing	l. Leasing 2019 At the inception of a contract, the Company assesses whether the contract is, or contains, a lease. The Company as lessee The Company recognizes right-of-use assets and lease liabilities for all leases at the commencement date of a lease, except for short-term leases and low-value asset leases accounted for applying a recognition exemption where lease payments are recognized as expenses on a straight-line basis over the lease terms. Right-of-use assets are initially measured at cost, which comprises the initial measurement of lease liabilities adjusted for lease payments made at or before the commencement date. Right-of-use assets are subsequently measured at cost less accumulated depreciation and impairment losses and adjusted for any remeasurement of the lease liabilities. Right-of-use assets are presented on a separate line in the consolidated balance sheets. Right-of-use assets are depreciated using the straight-line method from the commencement dates to the earlier of the end of the useful lives of the right-of-use assets or the end of the lease terms. Lease liabilities are initially measured at the present value of the lease payments, which comprise fixed payments and the default fine arises from lease termination. The lease payments are discounted using the interest rate implicit in a lease, if that rate can be readily determined. If that rate cannot be readily determined, the Company uses the incremental borrowing rate. Subsequently, lease liabilities are measured at amortized cost using the effective interest method, with interest expense recognized over the lease terms. When there is a change in a lease term, the Company remeasures the lease liabilities with a corresponding adjustment to the right-of-use-assets. However, if the carrying amount of the right-of-use assets is reduced to zero, any remaining amount of the remeasurement is recognized in profit or loss. Lease liabilities are presented on a separate line in the consolidated balance sheets. If a change in the scope of the lease, or the consideration of a lease, that was no part of the original terms and conditions of the lease takes place, and both the modification increases the scope of the lease by adding the right to use one or more underlying assets and the consideration for the lease increases by an amount commensurate with the stand-alone price for the increase in scope and any appropriate adjustments to that stand-alone price to reflect the circumstances of the particular contract, the Company shall account for a lease modification as a separate lease. For a lease modification that is not accounted for as a separate lease, at the effective date of the lease modification, the Company shall remeasure the lease liability by discounting the revised lease payments using a revised discount rate. The Company shall account for the remeasurement of the lease liability by decreasing the carrying amount of the right-of-use asset to reflect the partial or full termination of the lease for lease modifications that decrease the scope of the lease, shall recognize in profit or loss any gain or loss relating to the partial or full termination of the lease, and shall make a corresponding adjustment to the right-of-use asset for all other lease modification. 2018 Leases are classified as finance leases whenever the terms of a lease transfer substantially all the risks and rewards of ownership to the lessee. All other leases are classified as operating leases. The Company as lessee Operating lease payments are recognized as expenses on a straight-line basis over the lease term.
Retirement benefits	m. Retirement benefits Payments to defined contribution retirement benefit plans are recognized as expenses when employees have rendered services entitling them to the contributions.
Share-based payment arrangements	n. Share-based payment arrangements Equity-settled share-based payments to employees are measured at the fair value of the equity instruments at the grant date. The fair value determined at the grant date of the employee share options is expensed on a straight-line basis over the vesting period, based on the Company’s estimate of the number of employee share options that will eventually vest, with a corresponding increase in “capital surplus - employee share options”. The fair value determined at the grant date of the employee share options is recognized as an expense in full at the grant date when the share options granted vest immediately. At the end of each reporting period, the Company revises its estimate of the number of employee share options expected to vest. The impact of the revision of the original estimates is recognized in profit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to the capital surplus. The fair value of the amount payable to beneficiaries in respect of bonus entitlement unit grants, which are settled in cash, is recognized as an expense with a corresponding increase in liabilities, over the period during which the beneficiaries become unconditionally entitled to payment. The amount is remeasured at each reporting date and at settlement based on the fair value of the bonus entitlement units. Any changes in the liability are recognized in profit or loss.
Taxation	o. Taxation The provision for income tax recognized in profit or loss comprises current and deferred tax. Current tax is income tax paid and payable for the current year based on the taxable profit of the year and any adjustments to tax payable (or receivable) in respect of prior years. Deferred tax is accounted for using the balance sheet liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of taxable profit or loss. Deferred tax assets are recognized to the extent that it is probable that future taxable profits will be available against which the temporary differences can be utilized. The carrying amount is reviewed at the end of each reporting period on the same basis. Deferred tax is measured at the tax rates that are expected to apply in the period in which the asset or liability is settled, based on tax rates that have been enacted or substantively enacted by the end of the reporting period.

Application of New Amended an_2

Application of New Amended and Revised Standards and Interpretations (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Initial Application Of Standards Or Interpretations [Abstract]
Schedule of Diffrence Between Lease Liablilites Recognized And Operating Lease Commitments Disclosed	The weighted average lessee’s incremental borrowing rate applied to lease liabilities recognized on January 1, 2019 is 6%. The difference between the (i) lease liabilities recognized and (ii) operating lease commitments disclosed under IAS 17 on December 31, 2018 is explained as follows: The future minimum lease payments of non-cancellable operating lease commitments on December 31, 2018 $ 599,393 Less: Recognition exemption for short-term leases (261,622 ) Less: Recognition exemption for leases of low-value assets (1,097 ) Undiscounted amounts on January 1, 2019 $ 336,674 Discounted amounts using the incremental borrowing rate on January 1, 2019 $ 323,850 Lease liabilities recognized on January 1, 2019 $ 323,850
Schedule of Anticipated Impact On Assets and Liabilities	The impact on assets, liabilities and equity as of January 1, 2019 from the initial application of IFRS 16 is set out as follows: Carrying Amount as of January 1, 2019 Adjustments Arising from Initial Application Adjusted Carrying Amount as of January 1, 2019 Total effect on assets (right-of-use assets) $ — $ 323,850 $ 323,850 Lease liabilities - current $ — $ 219,039 $ 219,039 Lease liabilities - non-current $ — 104,811 $ 104,811 Total effect on liabilities $ 323,850
Schedule of Diffrence Between Lease Liablilites Recognized And Operating Lease Commitments Disclosed	Of the new, amended and revised standards and interpretations (collectively the “New IFRSs”) that have been issued but are not yet effective, the Company has not applied the following. New, Amended or Revised Standards and Interpretations Effective Date Announced by IASB (Note 1) Amendments to IFRS 3 “Definition of a Business” January 1, 2020 (Note 2) Amendments to IFRS 9, IAS 39 and IFRS 7 “Interest Rate Benchmark Reform” January 1, 2020 Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets between An Investor and Its Associate or Joint Venture” To be determined by IASB IFRS 17 “Insurance Contracts” January 1, 2021 Amendments to IAS 1 “Classification of Liabilities as Current or Non-Current” January 1, 2022 Amendments to IAS 1 and IAS 8 “Definition of Material” January 1, 2020 (Note 3)

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Dec. 31, 2019
Cash And Cash Equivalents [Abstract]
Summary of Cash and Cash Equivalents	December 31 2018 2019 Cash on hand $ 2,318 $ 1,723 Deposits in banks 28,906,583 22,201,308 $ 28,908,901 $ 22,203,031
Summary of Market Rate Intervals of Time Deposits	The market rate intervals of time deposits at the end of the reporting period were as follows: December 31 2018 2019 Fixed deposits 2.57 % —

Financial Instruments at Fair_2

Financial Instruments at Fair Value Through Profit or Loss (Tables)	12 Months Ended
	Dec. 31, 2019
Financial Assets At Fair Value Through Profit Or Loss [Abstract]
Summary of Financial Instruments at Fair Value Through Profit or Loss	December 31 2018 2019 Financial assets at fair value through profit or loss (FVTPL) - Non-current Financial assets mandatorily classified as at FVTPL Derivative financial assets – warrants (a) $ 60,004 $ 13,019 Derivative financial assets - pre-redemption right (b) — 55,237 $ 60,004 $ 68,256 Financial liabilities at fair value through profit or loss (FVTPL) - Non-current Financial liabilities designated as at FVTPL (c) Derivative financial liabilities - conversion right $ — $ 262,350 a. In July 2018, the Company acquired warrants to subscribe for ordinary shares of DotBio Pte. Ltd., as detailed in Note 17 (under the heading of “Nanyang Technological University”). b. On October 25, 2019, the Company entered into a loan facility agreement with warrants and was entitled to repay at any time prior to expiry of the term, as detailed in Note 14 (under the heading of “October / November 2019 Loan Facility”). c. On September 30, 2019, the Company entered into a convertible loan facility, as detailed in Note 14 (under the heading of “Convertible Loan Facility”).

Financial Assets at Fair Valu_2

Financial Assets at Fair Value Through Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2019
Financial Assets At Fair Value Through Other Comprehensive Income [Abstract]
Summary of Financial Assets at Fair Value Through Other Comprehensive Income	December 31 2018 2019 Non-current Investments in equity instruments at FVTOCI Foreign unlisted ordinary shares $ 187,244 $ 132,160

Subsidiaries (Tables)

Subsidiaries (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Significant Investments In Subsidiaries [Abstract]
Summary of Subsidiaries Included in Consolidated Financial Statements	a. Subsidiaries included in the consolidated financial statements Proportion of Ownership (%) December 31 Investor Investee Nature of Activities 2018 2019 Remark ASLAN Pharmaceuticals Limited ASLAN Pharmaceuticals Pte. Ltd. Investment holding 100 % 100 % ASLAN Pharmaceuticals Pte. Ltd. ASLAN Pharmaceuticals Taiwan Limited New drug research and development 100 % 100 % ASLAN Pharmaceuticals Pte. Ltd. ASLAN Pharmaceuticals Australia Pty Ltd New drug research and development 100 % 100 % ASLAN Pharmaceuticals Pte. Ltd. ASLAN Pharmaceuticals Hong Kong Limited New drug research and development 100 % 100 % ASLAN Pharmaceuticals Hong Kong Limited ASLAN Pharmaceuticals (Shanghai) Co. Ltd. New drug research and development 100 % 100 % ASLAN Pharmaceuticals Pte. Ltd. ASLAN Pharmaceuticals (USA) Inc. New drug research and development 100 % 100 % ASLAN Pharmaceuticals Pte. Ltd. Jaguahr Therapeutics Pte. Ltd. New drug research and development — 55 % 1 Remarks: 1) Jaguahr Therapeutics Pte. Ltd. is a subsidiary that has material non-controlling interests. On October 15, 2019 the Company established a joint venture with Bukwang Pharmaceutical Co., Ltd., a leading research and development focused Korean pharmaceutical company, to develop antagonists of the aryl hydrocarbon receptor (AhR). The joint venture company, in which the Company currently owns a controlling stake, is called Jaguahr Therapeutics Pte. Ltd.
Summary of Subsidiaries That Have Material Non-controlling Interests	a. Details of subsidiaries that have material non-controlling interests Proportion of Ownership and Voting Rights Held by Non-controlling Interests December 31 Name of Subsidiary Principal Place of Business 2019 Jaguahr Therapeutics Pte. Ltd. Singapore 45% Profit (Loss) Allocated to Non-controlling Interests Accumulated Non- For the Year Ended controlling Interests December 31 December 31 Name of Subsidiary 2019 2019 Jaguahr Therapeutics Pte. Ltd. $ (49,570 ) $ 1,074,081
Summary of Financial Information Before Intragroup Eliminations	The summarized Jaguahr Therapeutics Pte. Ltd. financial information below represents amounts before intragroup eliminations. December 31 2019 Current assets $ 2,463,003 Non-current assets — Current liabilities (76,155 ) Non-current liabilities — Equity $ 2,386,848 Equity attributable to: Stockholders of the Company $ 1,312,767 Non-controlling interests 1,074,081 $ 2,386,848 For the Year Ended December 31 2019 Revenue $ — Loss for the year $ (113,923 ) Other comprehensive income (loss) for the year — Total comprehensive loss for the year $ (113,923 ) Loss attributable to: Stockholders of the Company $ (64,353 ) Non-controlling interests (49,570 ) $ (113,923 ) Total comprehensive loss attributable to: Stockholders of the Company $ (64,353 ) Non-controlling interests (49,570 ) $ (113,923 ) Net cash inflow/(outflow) from: Operating activities $ (1,355,768 ) Investing activities — Financing activities 2,500,771 Net cash inflow $ 1,145,003

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Property Plant And Equipment [Abstract]
Summary of Carrying Amount of Each Class of Property Plant and Equipment	The carrying amounts of each class of property, plant and equipment were as follows: December 31 2018 2019 Office equipment $ 98,820 $ 31,105 Other equipment 11,052 1,938 Leasehold improvements 178,546 5,290 $ 288,418 $ 38,333
Summary of Cost and Accumulated Depreciation of Property Plant and Equipment	For the year ended December 31, 2018 Office Equipment Other Equipment Leasehold Improvements Total Cost Balance at January 1, 2018 $ 211,302 $ 35,153 $ 474,504 $ 720,959 Additions 65,633 1,027 13,602 80,262 Balance at December 31, 2018 $ 276,935 $ 36,180 $ 488,106 $ 801,221 Accumulated depreciation Balance at January 1, 2018 $ 115,436 $ 14,344 $ 147,613 $ 277,393 Depreciation expenses 62,679 10,784 161,947 235,410 Balance at December 31, 2018 $ 178,115 $ 25,128 $ 309,560 $ 512,803 Carrying amounts at December 31, 2018, net $ 98,820 $ 11,052 $ 178,546 $ 288,418 For the year ended December 31, 2019 Office Equipment Other Equipment Leasehold Improvements Total Cost Balance at January 1, 2019 $ 276,935 $ 36,180 $ 488,106 $ 801,221 Additions 2,992 — — 2,992 Disposals (68,612 ) (889 ) (219,733 ) (289,234 ) Balance at December 31, 2019 $ 211,315 $ 35,291 $ 268,373 $ 514,979 Accumulated depreciation Balance at January 1, 2019 $ 178,115 $ 25,128 $ 309,560 $ 512,803 Depreciation expenses 52,388 8,742 111,926 173,056 Disposals (50,293 ) (517 ) (158,403 ) (209,213 ) Balance at December 31, 2019 $ 180,210 $ 33,353 $ 263,083 $ 476,646 Carrying amounts at December 31, 2019, net $ 31,105 $ 1,938 $ 5,290 $ 38,333

Lease Arrangements (Tables)

Lease Arrangements (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Quantitative Information About Rightofuse Assets [Abstract]
Right-of-use assets	a. Right-of-use assets - 2019 December 31, 2019 Carrying amounts Buildings $ 727,866 For the Year Ended December 31 2019 Additions to right-of-use assets $ 882,670 Depreciation charge for right-of-use assets Buildings (267,948 )
Lease liabilities	b. Lease liabilities - 2019 December 31, 2019 Carrying amounts Current $ 264,543 Non-current 490,835 $ 755,378 Discount rate for lease liabilities was as follows: December 31, 2019 Buildings 6%
Other lease information	d. Other lease information 2019 For the Year Ended December 31, 2019 Expenses relating to short-term leases $ 251,549 Expenses relating to low-value asset leases $ 7,385 Total cash outflow for leases $ 538,236
Summary of lease commitments	All lease commitments with lease terms commencing after the balance sheet dates are as follows: December 31, 2019 Lease commitments $ 67,935
Schedule of Future Minimum Lease Payments of Non - Cancellable Operating Lease Commitments	The future minimum lease payments of non-cancellable operating lease commitments are as follows: December 31, 2018 Not later than 1 year $ 493,534 Later than 1 year and not later than 5 years 105,859 $ 599,393

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Intangible Assets [Abstract]
Summary of Carrying Amounts of Each Class of Intangible Assets	The carrying amounts of each class of intangible assets were as follows: December 31 2018 2019 Licenses $ 23,073,400 $ — Computer software 7,192 2,845 $ 23,080,592 $ 2,845 For the year ended December 31, 2018 Licenses Computer Software Total Cost Balance at January 1, 2018 $ 73,400 $ 40,175 $ 113,575 Additions 23,000,000 2,895 23,002,895 Balance at December 31, 2018 $ 23,073,400 $ 43,070 $ 23,116,470 Accumulated amortization Balance at January 1, 2018 $ — $ 29,523 $ 29,523 Amortization expenses — 6,355 6,355 Balance at December 31, 2018 $ — $ 35,878 $ 35,878 Carrying amounts at December 31, 2018, net $ 23,073,400 $ 7,192 $ 23,080,592 For the year ended December 31, 2019 Licenses Computer Software Total Cost Balance at January 1, 2019 $ 23,073,400 $ 43,070 $ 23,116,470 Additions — — — Balance at December 31, 2019 $ 23,073,400 $ 43,070 $ 23,116,470 Accumulated amortization Balance at January 1, 2019 $ — $ 35,878 $ 35,878 Amortization expenses — 4,347 4,347 Impairment losses recognized 23,073,400 — 23,073,400 Balance at December 31, 2019 $ 23,073,400 $ 40,225 $ 23,113,625 Carrying amounts at December 31, 2019, net $ — $ 2,845 $ 2,845

Other Payables (Tables)

Other Payables (Tables)	12 Months Ended
	Dec. 31, 2019
Trade And Other Payables [Abstract]
Schedule of Other Payables	December 31 2018 2019 Payables for salaries and bonuses $ 1,153,048 $ 1,037,213 Payables for professional fees 680,708 923,726 Payables for cash-settled share-based payment transactions (Note 21) 669,042 755,787 Interest payables 50,430 392,970 Others 129,433 137,146 $ 2,682,661 $ 3,246,842

Long-Term Borrowings (Tables)

Long-Term Borrowings (Tables)	12 Months Ended
	Dec. 31, 2019
Borrowings [Abstract]
Summary of Loans	December 31 2018 2019 Unsecured borrowings Loans from government $ 7,266,315 $ 7,361,124 Other long-term borrowings 4,060,357 4,813,176 Interest payables 2,648,122 3,183,507 Loans from shareholders — 1,707,498 $ 13,974,794 $ 17,065,305 Unsecured borrowings from related parties Loans from related parties $ — $ 552,426 Interest payables — 13,750 $ — $ 566,176 a. Loans from government On April 27, 2011, the Singapore Economic Development Board (EDB) awarded the Company a repayable grant (the “Grant”) not exceeding SGD10 million to support the Company’s drug development activities over a five-year qualifying period commencing February 24, 2011 (the “Project”). The Project was successfully implemented, resulting in substantially the full amount of the Grant being disbursed to the Company. In the event any of the Company’s clinical product candidates achieve commercial approval after Phase 3 clinical trials, the Company will be required to repay the funds disbursed to the Company under the Grant plus interest of 6%. Until the Company has fulfilled its repayment obligations under the Grant, the Company has ongoing update and reporting obligations to the EDB. In the event the Company breaches any of its ongoing obligations under the Grant, EDB can revoke the Grant and demand that the Company repay the funds disbursed to the Company under the Grant. As of December 31, 2018 and 2019, the amounts of the funds disbursed to the Company plus accrued interest were $9,914,437 and $10,485,464, respectively. b. Other long-term borrowings CSL Finance Pty Ltd. On May 12, 2014, ASLAN Pharmaceuticals Pte. Ltd. obtained a loan facility of $4.5 million from CSL Finance Pty Ltd. The amount was based on 75% of research and development costs approved by CSL Finance Pty Ltd. at each drawdown period. The loan is repayable within 10 years from the date of the facility agreement. Interest on the loan is computed at 6% plus LIBOR and is payable on a quarterly basis. Mandatory prepayment of the loan is required upon a successful product launch occurring before maturity of the loan. As of December 31, 2018 and 2019, the aggregate carrying amount including principal and accrued interest outstanding under CSL Loan Facility were $4,110,787 and $4,453,327, respectively. Convertible Loan Facility On September 30, 2019, the Company entered into a loan facility with Bukwang Pharmaceutical Co., Ltd., for an amount of $1.0 million (the “September 2019 Loan Facility”). The September 2019 Loan Facility has a two-year term with a 10% interest rate per annum, commencing upon the date the Company draws down on such facility. The Company has the option to repay the amounts owed at any time, subject to certain conditions. The lender will have the right to convert, at their option, any outstanding principal amount plus accrued and unpaid interest under the loan into that number of the Company’s newly issued ADSs calculated by dividing (a) such outstanding principal amount and accrued and unpaid interest under the loan by (b) 90% of the volume-weighted average price of the Company’s ADSs on the date of the conversion notice. Each ADS represents five ordinary shares of the Company. The ability to convert is subject to certain conditions, including that the Company’s ordinary shares will have been delisted from the TPEx, and expires at the expiry of the term of the loan. In October 2019, we drew down on $1.0 million under the Convertible Loan Facility. October / November 2019 Loan Facility On October 25, 2019, the Company entered into a loan facility with certain existing stockholders/directors, or affiliates thereof, and on November 11 2019 we entered into a related loan facility with the affiliate of another existing stockholder, for an aggregate amount of $2.25 million (collectively, the “October/November 2019 Loan Facility”). The October/November 2019 Loan Facility has a two-year term with a 10% interest rate per annum, commencing upon the date the Company draws down the facility, which must be drawn down in full. The Company has the option to repay not less than $1.0 million of the amounts owed under the October/November 2019 Loan Facilities at any time, subject to certain conditions. In the event that the Company in a single re-financing transaction raises more than ten times the aggregate loan amount prior to expiry of the term, the Company will be obligated to repay any unpaid portion of the principal amount and accrued interest thereunder within 30 days of the receipt of the proceeds from such re-financing transaction. The October/November 2019 Loan Facility provides that, during the time that any amount is outstanding thereunder, the Company will not (i) incur any finance debt which is secured by a security interest or conferring repayment rights which rank in priority over those of the lenders, or (ii) carry out or implement any merger, consolidation, reorganization (other than the solvent reorganization of the Company), recapitalization, reincorporation, share dividend or other changes in the capital structure of the Company which may have a material adverse effect on the rights of the lenders, in each case except with the prior written consent of the lenders. In addition, upon an event of default (as defined in the October/November 2019 Loan Facility), the lenders may declare the principal amounts then outstanding and all interest thereon accrued and unpaid to be immediately due and payable to the lenders. In October 2019, we drew down on $1.95 million under the loan facilities. In connection with this initial draw down, we issued warrants to purchase 483,448 ADSs (representing 2,417,240 ordinary shares) to certain of the lenders, at an exercise price of $2.02 per ADS. In November 2019, we drew down on the remaining $0.3 million under the loan facilities. In connection with the second draw down, we have committed to issue warrants to purchase 74,377 ADSs (representing 371,885 ordinary shares) to the lender at an exercise price of $2.02 per ADS. As of December 31, 2019, the aggregate carrying amount including principal and accrued interest outstanding under the Convertible Loan Facility and the October/November 2019 Loan Facility was $3,085,660.

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Schedule of Ordinary Shares	a. Ordinary shares December 31 2017 2018 2019 Number of shares authorized 200,000,000 500,000,000 500,000,000 Amount of shares authorized (NT$ thousand) $ 2,000,000 $ 5,000,000 $ 5,000,000 Number of shares issued and fully paid 130,128,940 160,248,940 189,954,970 Amount of shares issued and fully paid $ 41,514,016 $ 51,627,219 $ 61,366,844
Schedule of Capital Surplus	b. Capital surplus December 31 2017 2018 2019 Arising from issuance of new share capital $ 78,384,290 $ 105,143,362 $ 108,800,191 Arising from employee share options 5,898,391 6,316,310 6,274,591 Changes in percentage of ownership interests in subsidiary — — 1,376,349 Equity component of long-term debt (Note 14) — — 44,579 $ 84,282,681 $ 111,459,672 $ 116,495,710
Schedule of Accumulated Deficits	The accumulated deficits for 2017 and 2018 approved in the shareholders’ meetings on June 15, 2018 and June 20, 2019, respectively, were as follows: For the Year Ended December 31 2017 2018 Accumulated deficits at the beginning of the year $ (50,391,283 ) $ (90,283,261 ) Net loss for the year (39,891,978 ) (42,185,597 ) Accumulated deficits at the end of the year $ (90,283,261 ) $ (132,468,858 ) The accumulated deficits for 2019 which had been proposed by ASLAN Cayman’s board of directors on March 18, 2020 were as follows: For the Year Ended December 31 2019 Accumulated deficits at the beginning of the year $ (132,468,858 ) Net loss for the year (47,015,967 ) Accumulated deficits at the end of the year $ (179,484,825 )
Disclosure and Detailed Information of Other Equity Items	d. Others reserves items Unrealized gain (loss) on financial assets at fair value through other comprehensive income: For the Years Ended December 31 2018 2019 Balance at January 1 $ — $ — Unrealized loss Equity instruments — (55,084 ) Balance at December 31 $ — $ (55,084 )
Schedule of Non-controlling Interests	e. Non-controlling interests For the Year Ended December 31 2018 2019 Balance at January 1 $ — $ — Share in profit for the year — (49,570 ) Proceeds from non-controlling interest 2,500,000 Adjustments relating to changes in capital surplus of associates accounted for using the equity method — (1,376,349 ) Balance at December 31 $ — $ 1,074,081

Loss Before Income Tax (Tables)

Loss Before Income Tax (Tables)	12 Months Ended
	Dec. 31, 2019
Profit Loss [Abstract]
Summary of Other Operating Income and Expenses	a. Other operating income and expenses For the Year Ended December 31 2017 2018 2019 Impairment loss recognized on intangible assets (Note 12) $ — $ — $ (23,073,400 )
Schedule of Other Gains and Losses	b. Other gains and losses For the Year Ended December 31 2017 2018 2019 Net foreign exchange (losses) gains $ (667,130 ) $ 95,894 $ (135,413 ) Loss on disposal of property, plant and equipment (31,298 ) — (74,195 ) Loss on lease modification — — (64,287 ) Fair value changes of financial assets mandatorily classified as at FVTPL — 60,004 (46,985 ) Others (263 ) 57,345 (6,678 ) $ (698,691 ) $ 213,243 $ (327,558 )
Summary of Finance costs	c. Finance costs For the Year Ended December 31 2017 2018 2019 Interest on government loans $ 416,698 $ 441,474 $ 435,684 Other interest expenses — 50,430 374,376 Interest on loans from shareholders — — 55,515 Interest on lease liabilities — — 36,037 $ 416,698 $ 491,904 $ 901,612
Schedule of Depreciation and Amortization	d. Depreciation and amortization For the Year Ended December 31 2017 2018 2019 Right-of-use assets $ — $ — $ 267,948 Property, plant and equipment 200,918 235,410 173,056 Computer software 9,058 6,355 4,347 $ 209,976 $ 241,765 $ 445,351
Schedule of Employee Benefits Expense	e. Employee benefits expense For the Year Ended December 31 2017 2018 2019 Short-term benefits $ 7,062,311 $ 8,002,069 $ 5,628,025 Post-employment benefits (Note 15) 329,455 424,157 325,059 Share-based payments (Note 21) Equity-settled 769,595 451,060 42,511 Cash-settled 357,000 838,677 1,272 Total employee benefits expense $ 8,518,361 $ 9,715,963 $ 5,996,867 Employee benefits expense by function General and administrative expenses $ 4,664,285 $ 6,294,470 $ 4,210,477 Research and development expenses 3,854,076 3,421,493 1,786,390 $ 8,518,361 $ 9,715,963 $ 5,996,867

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax [Abstract]
Summary of Income Tax Recognized in Profit or Loss	Income Tax Recognized in Profit or Loss For the Year Ended December 31 2017 2018 2019 Current tax In respect of the current period $ — $ — $ 462,713 Adjustments for prior periods — 14,439 (54,711 ) $ — $ 14,439 $ 408,002
Summary of Reconciliation of Accounting Profit and Income Tax Expense	A reconciliation of accounting profit and income tax expense was as follows: For the Year Ended December 31 2017 2018 2019 Loss before income tax $ (39,891,978 ) $ (42,171,158 ) $ (46,657,534 ) Income tax benefit calculated at the statutory rate $ (6,781,636 ) $ (7,169,097 ) $ (7,931,781 ) Nondeductible expenses in determining taxable income 4,288,090 112,263 4,115,850 Tax credits for research and development expenditures (2,224,348 ) (2,312,251 ) (2,474,280 ) Unrecognized loss carryforward 4,519,942 9,261,996 5,980,036 Effect of different tax rates of group entities operating in other jurisdictions 197,952 107,089 322,888 Withholding tax — — 450,000 Adjustments for prior years’ tax — 14,439 (54,711 ) Income tax expense recognized in profit or loss $ — $ 14,439 $ 408,002

Loss Per Share (Tables)

Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Summary of Earnings Per Share	For the Year Ended December 31 2017 2018 2019 Basic and diluted loss per share $ (0.32 ) $ (0.28 ) $ (0.29 )
Summary of Loss and Weighted-Average Number of Ordinary Shares Outstanding	The loss and weighted-average number of ordinary shares outstanding used in the computation of loss per share are as follows: For the Year Ended December 31 2017 2018 2019 Loss used in the computation of basic and diluted loss per share $ (39,891,978 ) $ (42,185,597 ) $ (47,015,967 ) Weighted-average number of ordinary shares in the computation of basic loss per share 124,424,960 149,739,242 162,392,602

Share-Based Payment Arrangeme_2

Share-Based Payment Arrangements (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Abstract]
Summary of Employee Share Options	Information on employee share options granted from July 2010 to 2016 is as follows: For the Year Ended December 31 2017 2018 2019 Number of Options Weighted- average Exercise Price Number of Options Weighted- average Exercise Price Number of Options Weighted- average Exercise Price Balance at January 1 6,958,461 $ 1.42 6,887,523 $ 1.41 6,822,523 $ 1.41 Options forfeited (70,938 ) 1.95 (5,000 ) 2.13 (32,167 ) 2.26 Options exercised — — (60,000 ) 0.80 (120,000 ) 0.20 Balance at December 31 6,887,523 1.41 6,822,523 1.41 6,670,356 1.43 Options exercisable, end of period 5,825,816 1.30 6,595,294 1.38 6,670,356 1.43 Weighted-average fair value of options granted $ — $ — $ — Information on employee share options granted in September 2017 is as follows: For the Year Ended December 31 2018 2019 Number of Options Weighted- average Exercise Price Number of Options Weighted- average Exercise Price Balance at January 1 755,833 $ 1.28 698,167 $ 1.28 Options forfeited (57,666 ) 1.28 (197,000 ) 1.28 Balance at December 31 698,167 1.28 501,167 1.28 Options exercisable, end of period — — 501,167 1.28 Weighted-average fair value of options granted $ — $ —
Summary of Outstanding Options	Information on outstanding options as of December 31, 2019 is as follows: July 2010 July 2011 July 2012 July 2013 July 2014 July 2015 July 2017 September 2018 Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) $0.20-$0.80 0.5 $0.20-$0.80 1.5 $ 0.80 2.5 $0.80-$1.36 3.5 $ 1.36 4.5 $1.36-$1.88 5.5 $ 2.26 6.5 $ 1.28 7.7
Summary of Options Granted Priced Using Binomial Option Pricing Model	Options granted in July of 2010, 2011, 2012, 2013, 2014, 2015, 2016 and September 2017 were priced using the binomial option pricing model, and the inputs to the model were as follows: July 2010 July 2011 July 2012 July 2013 July 2014 July 2015 July 2016 September 2017 Grant-date share price $ 0.80 $ 0.80 $ 1.25 $ 1.36 $ 1.36 $ 1.88 $ 2.26 $ 1.28 Exercise price $0.20-$0.80 $0.20-$0.80 $ 0.80 $0.80-$1.36 $ 1.36 $1.36-$1.88 $ 2.26 $ 1.28 Expected volatility 59.16 % 54.26%-54.44% 52.25 % 50.58 % 50.86 % 36.37 % 39.34 % 38.33 % Expected life (years) 10 10 10 10 10 10 10 10 Expected dividend yield — — — — — — — — Risk-free interest rate 2.954 % 2.96%-3.22% 1.61 % 2.5 % 2.58 % 2.43 % 1.46 % 1.1027 %
Summary of Long Term Incentive Plan	The Company’s 2017 LTIP is described as follows: For the Year Ended December 31 2018 2019 Balance at January 1 1,462,000 1,479,334 Awards granted 104,000 — Awards forfeited (86,666 ) (319,333 ) Balance at December 31 1,479,334 1,160,001 Balance exercisable, end of period 400,667 815,000 The Company’s 2018 LTIP is described as follows: For the Year Ended December 31 2018 2019 Balance at January 1 — 241,142 Awards granted 241,142 — Awards forfeited — (73,053 ) Balance at December 31 241,142 168,089 Balance exercisable, end of period — 56,030 The Company’s 2019 LTIP is described as follows: For the Year Ended December 31, 2019 Balance at January 1 — Awards granted 491,020 Balance at December 31 491,020 Balance exercisable, end of period —

Equity Transactions with Non-_2

Equity Transactions with Non-controlling Interests (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Equity Transactions With Non Controlling Interests [Abstract]
Summary of Differences Recognized from Equity Transactions	The above transaction were accounted for as equity transactions, since the Company did not cease to have control over the subsidiary. For the Year Ended December 31 2019 Cash consideration received $ 2,500,000 The proportionate share of the carrying amount of the net assets of the subsidiary transferred from non-controlling interests (1,123,651 ) Difference recognized from equity transaction $ 1,376,349 For the Year Ended December 31 2019 Line item adjusted for equity transaction Capital surplus - changes in percentage of ownership interests in subsidiary $ 1,376,349

Changes in Liabilities Arisin_2

Changes in Liabilities Arising from Financing Activities (Tables)	12 Months Ended
	Dec. 31, 2019
Changes In Liabilities Arising From Financing Activities [Abstract]
Schedule of Changes in Liabilities Arising from Financing Activities	For the year ended December 31, 2019 Non-cash Changes Opening Balance Financing Cash Flows New Finance Leases Other Changes Closing Balance Lease liabilities $ 323,850 $ (243,265 ) $ 882,670 $ (207,877 ) $ 755,378

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Financial Instruments [Abstract]
Fair Value of Financial Instruments Measured at Fair Value on Recurring Basis	December 31, 2018 Level 1 Level 2 Level 3 Total Financial assets at FVTPL Derivative financial assets $ — $ — $ 60,004 $ 60,004 Financial assets at FVTOCI Investments in equity instruments at FVTOCI of unlisted companies $ — $ 187,244 $ — $ 187,244 December 31, 2019 Level 1 Level 2 Level 3 Total Financial assets at FVTPL Derivative financial assets $ — $ — $ 68,256 $ 68,256 Financial assets at FVTOCI Investments in equity instruments at FVTOCI of unlisted companies $ — $ — $ 132,160 $ 132,160 Financial liabilities at FVTPL Derivative financial liabilities $ — $ $ 262,350 $ 262,350
Summary of Categories of Financial Instruments	December 31 2017 2018 2019 Financial assets Financial assets at FVTPL Mandatorily classified as at FVTPL $ — $ 60,004 $ 68,256 Loans and receivables (1) 50,734,158 — — Financial assets at amortized cost (2) — 29,080,981 22,311,107 Financial assets at FVTOCI Equity instruments — 187,244 132,160 Financial liabilities Financial liabilities at FVTPL Designated as at FVTPL — — 262,350 Financial liabilities at amortized cost (3) 15,463,286 21,304,150 21,963,089 1) The balances include loans and receivables measured at amortized cost, which comprise cash and cash equivalents and refundable deposits. 2) The balances included financial assets at amortized cost, which comprise of cash and cash equivalents and refundable deposits. 3) The balances include financial liabilities at amortized cost, which comprise of trade payables, partial other payables and long-term borrowings.
Summary of Significant Financial Assets and Liabilities Denominated in Foreign Currencies	The Company’s significant financial assets and liabilities denominated in foreign currencies were as follows: December 31, 2018 Foreign Currencies Exchange Rate Carrying Amount Financial assets Monetary items SGD $ 2,297,231 0.7335 $ 1,685,019 Financial liabilities Monetary items SGD 13,515,737 0.7335 9,914,437 December 31, 2019 Foreign Currencies Exchange Rate Carrying Amount Financial assets Monetary items SGD $ 2,538,168 0.7431 $ 1,886,160 GBP 999,471 1.3187 1,318,000 Financial liabilities Monetary items SGD 15,126,578 0.7431 11,240,843
Sensitivity Analysis of Foreign Currency Risk	For the Year Ended December 31 2017 2018 2019 Profit or loss* SGD $ (417,443 ) $ (411,471 ) $ (467,734 ) GBP — — 65,900

Transactions with Related Par_2

Transactions with Related Parties (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Transactions Between Related Parties [Abstract]
Disclosure of Transactions Between Group and Other Related Parties	a. Related party name and category Related Party Name Related Party Category JANK Howden Pty Ltd Related party in substance Others Key Management Personnel b. Loans from related parties December 31 Related Party Category/Name 2018 2019 Related party in substance / JANK Howden Pty Ltd $ — $ 502,205 Key Management Personnel / Others — 50,221 $ — $ 552,426 Interest payable December 31 Related Party Category/Name 2018 2019 Related party in substance / JANK Howden Pty Ltd $ — $ 12,500 Key Management Personnel / Others — 1,250 $ — $ 13,750 Interest expense For the Year Ended December 31 Related Party Category/Name 2018 2019 Related party in substance / JANK Howden Pty Ltd $ — $ 12,337 Key Management Personnel / Others — 1,234 $ — $ 13,571
Schedule of Key Management Personnel Compensation	c. Compensation of Key Management Personnel For the Year Ended December 31 2017 2018 2019 Short-term employee benefits $ 3,203,745 $ 2,833,520 $ 2,918,180 Post-employment benefits 125,237 140,474 105,449 Share-based payments 801,701 791,310 29,176 $ 4,130,683 $ 3,765,304 $ 3,052,805

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Operating Segments [Abstract]
Revenue from Major Products and Services	The Company’s revenue from its major products and services. For the Year Ended December 31 2017 2018 2019 Out-licensing $ — $ — $ 3,000,000

Application of New Amended an_3

Application of New Amended and Revised Standards and Interpretations - Additional Information (Detail)	Jan. 01, 2019
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Abstract]
Weighted average lessees incremental borrowing rate	6.00%

Application of New Amended an_4

Application of New Amended and Revised Standards and Interpretations - Schedule of Diffrence Between Lease Liablilites Recognized And Operating Lease Commitments Disclosed under IAS 17 (Detail) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Abstract]
The future minimum lease payments of non-cancellable operating lease commitments		$ 599,393
Less: Recognition exemption for short-term leases		(261,622)
Less: Recognition exemption for leases of low-value assets		(1,097)
Undiscounted amounts		336,674
Discounted amounts using the incremental borrowing rate		323,850
Lease liabilities recognized	$ 755,378	$ 323,850

Application of New Amended an_5

Application of New Amended and Revised Standards and Interpretations - Schedule of Anticipated Impact On Assets and Liabilities (Detail) - USD ($)	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
Total effect on assets (right-of-use assets)	$ 727,866
Lease Liabilities - current (Notes 3, 4 and 11)	264,543
Lease liabilities - non-current	$ 490,835
Adjusted
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
Total effect on assets (right-of-use assets)		$ 323,850
Lease Liabilities - current (Notes 3, 4 and 11)		219,039
Lease liabilities - non-current		$ 104,811
Adjustments Arising from Initial Application
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
Total effect on assets (right-of-use assets)			$ 323,850
Lease Liabilities - current (Notes 3, 4 and 11)			219,039
Lease liabilities - non-current			104,811
Total effect on liabilities			$ 323,850

Application of New Amended an_6

Application of New Amended and Revised Standards and Interpretations - Schedule of New Amended or Revised Standards and Interpretations (Detail)	12 Months Ended
	Dec. 31, 2019
Amendments To IFRS 3
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	Amendments to IFRS 3 “Definition of a Business”
Effective Date Announced by IASB	Jan. 1, 2020
Amendments to IFRS 9, IAS 39 and IFRS 7
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	Amendments to IFRS 9, IAS 39 and IFRS 7 “Interest Rate Benchmark Reform”
Effective Date Announced by IASB	Jan. 1, 2020
Amendments To IFRS 10 And IAS 28
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets between An Investor and Its Associate or Joint Venture”
Effective Date Announced by IASB	To be determined by IASB
IFRS 17
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	IFRS 17 “Insurance Contracts”
Effective Date Announced by IASB	Jan. 1, 2021
Amendments To IAS 1
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	Amendments to IAS 1 “Classification of Liabilities as Current or Non-Current”
Effective Date Announced by IASB	Jan. 1, 2022
Amendments To IAS 1 And IAS 8
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	Amendments to IAS 1 and IAS 8 “Definition of Material”
Effective Date Announced by IASB	Jan. 1, 2020

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2019USD ($)
Disclosure Of Significant Accounting Policies [Abstract]
Impairment loss recognized for the asset or cash-generating unit	$ 0

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Cash And Cash Equivalents [Abstract]
Cash on hand	$ 1,723	$ 2,318
Deposits in banks	22,201,308	28,906,583
Cash	$ 22,203,031	$ 28,908,901

Cash and Cash Equivalents - S_2

Cash and Cash Equivalents - Summary of Market Rate Intervals of Time Deposits (Detail)	Dec. 31, 2018
Cash And Cash Equivalents [Abstract]
Fixed deposits	2.57%

Financial Instruments at Fair_3

Financial Instruments at Fair Value Through Profit or Loss - Summary of Financial Instruments at Fair Value Through Profit or Loss (Detail) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Financial assets at fair value through profit or loss (FVTPL) - Non-current
Financial assets mandatorily classified as at FVTPL	$ 68,256	$ 60,004
Financial liabilities at fair value through profit or loss (FVTPL) - Non-current
Financial liabilities designated as at FVTPL	262,350
Warrants
Financial assets at fair value through profit or loss (FVTPL) - Non-current
Financial assets mandatorily classified as at FVTPL	13,019	$ 60,004
Pre-redemption Right
Financial assets at fair value through profit or loss (FVTPL) - Non-current
Financial assets mandatorily classified as at FVTPL	$ 55,237

Financial Assets at Fair Valu_3

Financial Assets at Fair Value Through Other Comprehensive Income - Summary of Financial Assets at Fair Value Through Other Comprehensive Income (Detail) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Financial Assets At Fair Value Through Other Comprehensive Income [Abstract]
Investments in equity instruments at fair value through other comprehensive income	$ 132,160	$ 187,244

Subsidiaries - Summary of Subsi

Subsidiaries - Summary of Subsidiaries Included in Consolidated Financial Statements (Detail)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
ASLAN Pharmaceuticals Pte. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	ASLAN Pharmaceuticals Limited
Name of Investee	ASLAN Pharmaceuticals Pte. Ltd.
Nature of Activities	Investment holding
Proportion of Ownership (%)	100.00%	100.00%
ASLAN Pharmaceuticals Taiwan Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	ASLAN Pharmaceuticals Pte. Ltd.
Name of Investee	ASLAN Pharmaceuticals Taiwan Limited
Nature of Activities	New drug research and development
Proportion of Ownership (%)	100.00%	100.00%
ASLAN Pharmaceuticals Australia Pty Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	ASLAN Pharmaceuticals Pte. Ltd.
Name of Investee	ASLAN Pharmaceuticals Australia Pty Ltd
Nature of Activities	New drug research and development
Proportion of Ownership (%)	100.00%	100.00%
ASLAN Pharmaceuticals Hong Kong Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	ASLAN Pharmaceuticals Pte. Ltd.
Name of Investee	ASLAN Pharmaceuticals Hong Kong Limited
Nature of Activities	New drug research and development
Proportion of Ownership (%)	100.00%	100.00%
ASLAN Pharmaceuticals (Shanghai) Co. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	ASLAN Pharmaceuticals Hong Kong Limited
Name of Investee	ASLAN Pharmaceuticals (Shanghai) Co. Ltd.
Nature of Activities	New drug research and development
Proportion of Ownership (%)	100.00%	100.00%
ASLAN Pharmaceuticals (USA) Inc
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	ASLAN Pharmaceuticals Pte. Ltd.
Name of Investee	ASLAN Pharmaceuticals (USA) Inc.
Nature of Activities	New drug research and development
Proportion of Ownership (%)	100.00%	100.00%
Jaguahr Therapeutics Pte. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	ASLAN Pharmaceuticals Pte. Ltd.
Name of Investee	Jaguahr Therapeutics Pte. Ltd.
Nature of Activities	New drug research and development
Proportion of Ownership (%)	55.00%

Subsidiaries - Summary of Sub_2

Subsidiaries - Summary of Subsidiaries That Have Material Non-controlling Interests (Detail)	12 Months Ended
	Dec. 31, 2019USD ($)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Profit (Loss) Allocated to Non-controlling Interests	$ (49,570)
Accumulated Non-controlling Interests	$ 1,074,081
Jaguahr Therapeutics Pte. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Subsidiary	Jaguahr Therapeutics Pte. Ltd.
Principal Place of Business	Singapore
Proportion of Ownership and Voting Rights Held by Non-controlling Interests	45.00%
Profit (Loss) Allocated to Non-controlling Interests	$ (49,570)
Accumulated Non-controlling Interests	$ 1,074,081

Subsidiaries - Summary of Finan

Subsidiaries - Summary of Financial Information Before Intragroup Eliminations (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Current assets	$ 22,271,954	$ 29,092,500
Non-current assets	1,077,536	23,788,338
Current liabilities	(5,383,228)	(7,998,398)
Non-current liabilities	18,569,536	14,264,407
Total equity (deficit)	(603,274)	30,618,033	$ 35,513,436	$ 41,574,868
Equity attributable to:
Stockholders of the Company	(1,677,355)	30,618,033
Non-controlling interests	1,074,081
Total equity (deficit)	(603,274)	30,618,033	35,513,436	$ 41,574,868
NET REVENUE (Note 17)	3,000,000
Loss for the year	(45,578,975)	(42,348,071)	(39,139,726)
Other comprehensive income (loss) for the year	(55,084)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(47,120,621)	(42,185,597)	(39,891,978)
Loss attributable to:
Stockholders of the Company	(47,015,967)	(42,185,597)	(39,891,978)
Non-controlling interests	(49,570)
LOSS FROM OPERATIONS	(45,578,975)	(42,348,071)	(39,139,726)
Total comprehensive loss attributable to:
Stockholders of the Company	(47,071,051)	(42,185,597)	(39,891,978)
Non-controlling interests	(49,570)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(47,120,621)	(42,185,597)	(39,891,978)
Net cash inflow/(outflow) from:
Operating activities	(25,802,709)	(39,469,511)	(34,116,858)
Investing activities	5,380	(23,094,290)	(336,444)
Financing activities	19,091,459	40,899,491	33,289,465
NET DECREASE IN CASH AND CASH EQUIVALENTS	(6,705,870)	$ (21,664,310)	$ (1,163,837)
Jaguahr Therapeutics Pte. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Current assets	2,463,003
Current liabilities	(76,155)
Total equity (deficit)	2,386,848
Equity attributable to:
Stockholders of the Company	1,312,767
Non-controlling interests	1,074,081
Total equity (deficit)	2,386,848
Loss for the year	(113,923)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(113,923)
Loss attributable to:
Stockholders of the Company	(64,353)
Non-controlling interests	(49,570)
LOSS FROM OPERATIONS	(113,923)
Total comprehensive loss attributable to:
Stockholders of the Company	(64,353)
Non-controlling interests	(49,570)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(113,923)
Net cash inflow/(outflow) from:
Operating activities	(1,355,768)
Financing activities	2,500,771
NET DECREASE IN CASH AND CASH EQUIVALENTS	$ 1,145,003

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Carrying Amount of Each Class of Property Plant and Equipment (Detail) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Property Plant And Equipment [Line Items]
Property Plant And Equipment	$ 38,333	$ 288,418
Office Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Property Plant And Equipment	31,105	98,820
Other Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Property Plant And Equipment	1,938	11,052
Leasehold Improvements
Disclosure Of Property Plant And Equipment [Line Items]
Property Plant And Equipment	$ 5,290	$ 178,546

Property, Plant and Equipment_2

Property, Plant and Equipment - Summary of Cost and Accumulated Depreciation of Property Plant and Equipment (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	$ 288,418
Ending balance	38,333	$ 288,418
Gross carrying amount
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	801,221	720,959
Additions	2,992	80,262
Disposals	(289,234)
Ending balance	514,979	801,221
Accumulated depreciation, amortisation and impairment
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	512,803	277,393
Depreciation expenses	173,056	235,410
Disposals	(209,213)
Ending balance	476,646	512,803
Office Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	98,820
Ending balance	31,105	98,820
Office Equipment | Gross carrying amount
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	276,935	211,302
Additions	2,992	65,633
Disposals	(68,612)
Ending balance	211,315	276,935
Office Equipment | Accumulated depreciation, amortisation and impairment
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	178,115	115,436
Depreciation expenses	52,388	62,679
Disposals	(50,293)
Ending balance	180,210	178,115
Other Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	11,052
Ending balance	1,938	11,052
Other Equipment | Gross carrying amount
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	36,180	35,153
Additions		1,027
Disposals	(889)
Ending balance	35,291	36,180
Other Equipment | Accumulated depreciation, amortisation and impairment
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	25,128	14,344
Depreciation expenses	8,742	10,784
Disposals	(517)
Ending balance	33,353	25,128
Leasehold Improvements
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	178,546
Ending balance	5,290	178,546
Leasehold Improvements | Gross carrying amount
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	488,106	474,504
Additions		13,602
Disposals	(219,733)
Ending balance	268,373	488,106
Leasehold Improvements | Accumulated depreciation, amortisation and impairment
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	309,560	147,613
Depreciation expenses	111,926	161,947
Disposals	(158,403)
Ending balance	$ 263,083	$ 309,560

Property, Plant and Equipment_3

Property, Plant and Equipment - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2019
Property, plant and equipment
Disclosure Of Property Plant And Equipment [Line Items]
Useful lives	3 years

Lease Arrangements - Right of U

Lease Arrangements - Right of Use Assets - Carrying Amounts and Depreciation Charge (Detail)	12 Months Ended
	Dec. 31, 2019USD ($)
Disclosure of quantitative information about right-of-use assets [line items]
Carrying amounts	$ 727,866
Additions to right-of-use assets	882,670
Buildings
Disclosure of quantitative information about right-of-use assets [line items]
Carrying amounts	727,866
Depreciation charge for right-of-use assets	$ (267,948)

Lease Arrangements - Lease Liab

Lease Arrangements - Lease Liabilities - Carrying Amounts and Discount Rate (Detail) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Current	$ 264,543
Non-current	490,835
Lease liabilities recognized	$ 755,378	$ 323,850
Buildings
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Discount rate	6.00%

Lease Arrangements - Additional

Lease Arrangements - Additional Information (Detail) - Buildings	12 Months Ended
	Dec. 31, 2019USD ($)
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Operating leases lease term	3 years
Increase Decrease In Lease Liabilities	$ 715,365

Lease Arrangements - Other Leas

Lease Arrangements - Other Lease Information (Detail)	12 Months Ended
	Dec. 31, 2019USD ($)
Disclosure Of Finance Lease And Operating Lease By Lessee [Abstract]
Expenses relating to short-term leases	$ 251,549
Expenses relating to low-value asset leases	7,385
Total cash outflow for leases	$ 538,236

Lease Arrangements - Summary of

Lease Arrangements - Summary of Lease Commitments (Detail)	Dec. 31, 2019USD ($)
Disclosure Of Finance Lease And Operating Lease By Lessee [Abstract]
Lease commitments	$ 67,935

Lease Arrangements - Schedule o

Lease Arrangements - Schedule of Future Minimum Lease Payments of Non - Cancellable Operating Lease Commitments (Detail)	Dec. 31, 2018USD ($)
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
The future minimum lease payments of non-cancellable operating lease commitments	$ 599,393
Not Later than One Year
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
The future minimum lease payments of non-cancellable operating lease commitments	493,534
Later than One Year and not Later than Five Years
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
The future minimum lease payments of non-cancellable operating lease commitments	$ 105,859

Intangible Assets - Summary of

Intangible Assets - Summary of Carrying Amounts of Each Class of Intangible Assets (Detail) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Intangible Assets [Line Items]
Intangible assets	$ 2,845	$ 23,080,592
Licenses
Disclosure Of Intangible Assets [Line Items]
Intangible assets		23,073,400
Computer Software
Disclosure Of Intangible Assets [Line Items]
Intangible assets	$ 2,845	$ 7,192

Intangible Assets - Summary o_2

Intangible Assets - Summary of Cost and Accumulated Amortization of Intangible Assets (Detail) - USD ($)	Nov. 11, 2019	Jul. 05, 2019	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Intangible Assets [Line Items]
Beginning balance			$ 23,080,592
Impairment losses recognized	$ 23,000,000	$ 73,400	23,073,400	$ 0
Ending balance			2,845	23,080,592
Gross carrying amount
Disclosure Of Intangible Assets [Line Items]
Beginning balance			23,116,470	113,575
Additions				23,002,895
Ending balance			23,116,470	23,116,470
Accumulated depreciation, amortisation and impairment
Disclosure Of Intangible Assets [Line Items]
Beginning balance			35,878	29,523
Amortization expenses			4,347	6,355
Impairment losses recognized			23,073,400
Ending balance			23,113,625	35,878
Licenses
Disclosure Of Intangible Assets [Line Items]
Beginning balance			23,073,400
Ending balance				23,073,400
Licenses | Gross carrying amount
Disclosure Of Intangible Assets [Line Items]
Beginning balance			23,073,400	73,400
Additions				23,000,000
Ending balance			23,073,400	23,073,400
Licenses | Accumulated depreciation, amortisation and impairment
Disclosure Of Intangible Assets [Line Items]
Impairment losses recognized			23,073,400
Ending balance			23,073,400
Computer Software
Disclosure Of Intangible Assets [Line Items]
Beginning balance			7,192
Ending balance			2,845	7,192
Computer Software | Gross carrying amount
Disclosure Of Intangible Assets [Line Items]
Beginning balance			43,070	40,175
Additions				2,895
Ending balance			43,070	43,070
Computer Software | Accumulated depreciation, amortisation and impairment
Disclosure Of Intangible Assets [Line Items]
Beginning balance			35,878	29,523
Amortization expenses			4,347	6,355
Ending balance			$ 40,225	$ 35,878

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - USD ($)	Nov. 11, 2019	Jul. 05, 2019	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Intangible Assets [Line Items]
Impairment loss recognized	$ 23,000,000	$ 73,400	$ 23,073,400	$ 0
Recoverable amount of intangible assets			$ 0
Computer Software
Disclosure Of Intangible Assets [Line Items]
Estimated useful lives			3 years

Other Payables - Schedule of Ot

Other Payables - Schedule of Other Payables (Detail) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Trade And Other Payables [Abstract]
Payables for salaries and bonuses	$ 1,037,213	$ 1,153,048
Payables for professional fees	923,726	680,708
Payables for cash-settled share-based payment transactions (Note 21)	755,787	669,042
Interest payables	392,970	50,430
Others	137,146	129,433
Other Payables	$ 3,246,842	$ 2,682,661

Long-Term Borrowings - Summary

Long-Term Borrowings - Summary of Loans (Detail) $ in Millions	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Apr. 27, 2011SGD ($)
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings	$ 17,065,305	$ 13,974,794
Unsecured borrowings from related parties	566,176
Loans from Government
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings	7,361,124	7,266,315	$ 10
Other Long-term Borrowings
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings	4,813,176	4,060,357
Interest Payables
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings	3,183,507	$ 2,648,122
Unsecured borrowings from related parties	13,750
Loans from Shareholders
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings	1,707,498
Loans from Related Parties
Disclosure Of Detailed Information About Borrowings [Line Items]
Unsecured borrowings from related parties	$ 552,426

Long-Term Borrowings - Addition

Long-Term Borrowings - Additional Information (Detail) $ / shares in Units, $ in Millions	Oct. 25, 2019USD ($)	May 12, 2014USD ($)	Apr. 27, 2011SGD ($)	Nov. 30, 2019USD ($)$ / sharesshares	Oct. 31, 2019USD ($)$ / sharesshares	Sep. 30, 2019USD ($)shares	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings							$ 17,065,305	$ 13,974,794
Loans from Government
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings			$ 10				7,361,124	7,266,315
Loan repayable period			five-year
Borrowings, interest rate			6.00%
Loans from Government
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings							$ 10,485,464	9,914,437
CSL Finance Pty Ltd
Disclosure Of Detailed Information About Borrowings [Line Items]
Loan facility		$ 4,500,000
Percentage of based on research and development costs		75.00%
Borrowings Interest rate							6% plus LIBOR
Long-term Borrowings Including Interest							$ 4,453,327	$ 4,110,787
CSL Finance Pty Ltd | Top of Range
Disclosure Of Detailed Information About Borrowings [Line Items]
Loan repayable period		10 years
Convertible Loan Facility
Disclosure Of Detailed Information About Borrowings [Line Items]
Loan repayable period						two-year
Borrowings, interest rate						10.00%
Loan facility						$ 1,000,000
Description of borrowings redemption and conversion policies							(a) such outstanding principal amount and accrued and unpaid interest under the loan by (b) 90% of the volume-weighted average price of the Company’s ADSs on the date of the conversion notice. Each ADS represents five ordinary shares of the Company
Volume weighted average price						90.00%
Number of units in American Depositary Shares | shares						5
Proceeds from non-current borrowings					$ 1,000,000
October / November 2019 Loan Facility
Disclosure Of Detailed Information About Borrowings [Line Items]
Loan repayable period	two-year
Borrowings, interest rate	10.00%						5.00%
Loan facility	$ 2,250,000
Proceeds from non-current borrowings				$ 300,000	$ 1,950,000
Warrants to purchase | shares				74,377	483,448
Exercise price | $ / shares				$ 2.02	$ 2.02
October / November 2019 Loan Facility | Ordinary Shares
Disclosure Of Detailed Information About Borrowings [Line Items]
Warrants to purchase | shares				371,885	2,417,240
October / November 2019 Loan Facility | Top of Range
Disclosure Of Detailed Information About Borrowings [Line Items]
Repayment loan amount owed	$ 1,000,000
Convertible Loan Facility and October / November 2019 Loan Facility
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term Borrowings Including Interest							$ 3,085,660

Retirement Benefits Plans - Add

Retirement Benefits Plans - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Defined Benefit Plans [Line Items]
Employee benefits expense	$ 325,059	$ 424,157	$ 329,455
Defined Contribution Plans
Disclosure Of Defined Benefit Plans [Line Items]
Employer contribution percentage	6.00%

Equity - Schedule of Ordinary S

Equity - Schedule of Ordinary Shares (Detail) $ in Thousands	Dec. 31, 2019USD ($)shares	Dec. 31, 2019TWD ($)shares	Dec. 31, 2018USD ($)shares	Dec. 31, 2018TWD ($)shares	Dec. 31, 2017USD ($)shares	Dec. 31, 2017TWD ($)shares
Equity [Abstract]
Number of shares authorized	500,000,000	500,000,000	500,000,000	500,000,000	200,000,000	200,000,000
Amount of shares authorized (NT$ thousand)	$ 5,000,000	$ 5,000,000		$ 5,000,000		$ 2,000,000
Number of shares issued and fully paid	189,954,970	189,954,970	160,248,940	160,248,940	130,128,940	130,128,940
Amount of shares issued and fully paid | $	$ 61,366,844		$ 51,627,219		$ 41,514,016

Equity - Additional Information

Equity - Additional Information (Detail) $ / shares in Units, $ / shares in Units, $ in Thousands, $ in Millions	Dec. 03, 2019$ / sharesshares	Dec. 03, 2019$ / sharesshares	May 04, 2018$ / sharesshares	May 04, 2018$ / sharesshares	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)$ / shares	Dec. 31, 2018TWD ($)	Nov. 07, 2018shares	Dec. 31, 2017TWD ($)
Amount of shares authorized					$ 5	$ 5,000,000	$ 5,000,000		$ 2,000,000
Bottom of Range
Number of shares issued			15,000,000	15,000,000
Top of Range
Number of shares issued								40,000,000
Initial Public Offering
Number of shares issued	5,893,206	5,893,206	6,000,000	6,000,000
Offering price per share | (per share)	$ 2.5	$ 15.24	$ 7.03	$ 41.72
Ordinary Shares
Par value per shares | $ / shares						$ 10
Ordinary Shares | Initial Public Offering
Number of shares issued	29,466,030	29,466,030	30,000,000	30,000,000

Equity - Schedule of Capital Su

Equity - Schedule of Capital Surplus (Detail) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Equity [Abstract]
Arising from issuance of new share capital	$ 108,800,191	$ 105,143,362	$ 78,384,290
Arising from employee share options	6,274,591	6,316,310	5,898,391
Changes in percentage of ownership interests in subsidiary	1,376,349
Equity component of long-term debt (Note 14)	44,579
Total	$ 116,495,710	$ 111,459,672	$ 84,282,681

Equity - Schedule of Accumulate

Equity - Schedule of Accumulated Deficits (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Equity [Abstract]
Accumulated deficits at the beginning of the year	$ (132,468,858)	$ (90,283,261)	$ (50,391,283)
Net loss for the year	(47,015,967)	(42,185,597)	(39,891,978)
Accumulated deficits at the end of the year	$ (179,484,825)	$ (132,468,858)	$ (90,283,261)

Equity - Unrealised gains (loss

Equity - Unrealised gains (losses) from financial assets measured at fair value through other comprehensive income (Detail)	12 Months Ended
	Dec. 31, 2019USD ($)
Equity [Abstract]
Equity instruments	$ (55,084)
Balance at December 31	$ (55,084)

Equity - Schedule of Non-contro

Equity - Schedule of Non-controlling Interests (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Classes Of Share Capital [Line Items]
Beginning balance	$ 30,618,033	$ 35,513,436	$ 41,574,868
Share in profit for the year	(47,065,537)	(42,185,597)	(39,891,978)
Proceeds from non-controlling interests	2,500,000
Ending balance	(603,274)	$ 30,618,033	$ 35,513,436
Non-controlling Interests
Disclosure Of Classes Of Share Capital [Line Items]
Share in profit for the year	(49,570)
Proceeds from non-controlling interests	2,500,000
Adjustments relating to changes in capital surplus of associates accounted for using the equity method	(1,376,349)
Ending balance	$ 1,074,081

License Agreements - Additional

License Agreements - Additional Information (Detail)	Jun. 30, 2018USD ($)	Jan. 31, 2018USD ($)	Aug. 31, 2016USD ($)	Aug. 31, 2016SGD ($)	Mar. 31, 2019USD ($)	Feb. 28, 2019USD ($)	Dec. 31, 2019USD ($)WarrantTarget$ / sharesshares	Dec. 31, 2019SGD ($)WarrantTargetshares	Dec. 31, 2016USD ($)
Array Biopharma | License Agreements
Disclosure Of Transactions Between Related Parties [Line Items]
Initial upfront payment		$ 12,000,000
Additional payment	$ 11,000,000
Development milestone linked payments estimated	30,000,000
Regulatory milestones linked payments estimated	20,000,000
Commercial milestones linked payments estimated	$ 55,000,000
Notice period for termination of agreement							180 days	180 days
Bristol-Myers Squibb | License Agreements
Disclosure Of Transactions Between Related Parties [Line Items]
Initial upfront payment									$ 10,000,000
Purchase of related research materials, supplies, research documentation and clinical trial results									1,294,034
License agreement obligation									0
Revenue recognized									$ 11,294,034
Almirall | License Agreements
Disclosure Of Transactions Between Related Parties [Line Items]
Agreement date							Dec. 31, 2015	Dec. 31, 2015
Agreement amended date							Mar. 31, 2018	Mar. 31, 2018
CSL Limited | License Agreements
Disclosure Of Transactions Between Related Parties [Line Items]
Regulatory milestones linked payments estimated							$ 95,000,000
First Payment							30,000,000
Sales mile stones linked payments estimated							$ 655,000,000
CSL Limited | License Agreements | Top of Range
Disclosure Of Transactions Between Related Parties [Line Items]
Percentage of entity's revenue							10.00%	10.00%
Hyundai Pharm Co., Ltd. | License Agreements
Disclosure Of Transactions Between Related Parties [Line Items]
Agreement date									Oct. 31, 2015
Option payment received									$ 250,000
Remaining performance obligation									0
Payment to third parties as payment for proceeds from out-licensing agreement									$ 125,000
Hyundai Pharm Co., Ltd. | Buy Back of Rights to Commercialize
Disclosure Of Transactions Between Related Parties [Line Items]
Payment to buy back the rights to commercialize						$ 325,000
Exploit Technologies Pte Ltd | License Agreements
Disclosure Of Transactions Between Related Parties [Line Items]
Additions			$ 73,400	$ 100,000
Milestone payment receivable upon achievement			$ 8,978,951	$ 12,000,000
Collaboration agreement, term (in years)			3 years	3 years
Nanyang Technological University | License Agreements
Disclosure Of Transactions Between Related Parties [Line Items]
Agreement date							Oct. 31, 2016	Oct. 31, 2016
Number of targets to select | Target							3	3
Number of shares received in exchange for surrender of residual rights | shares							599,445	599,445
Value of shares received in exchange for surrender of residual rights							$ 187,244	$ 255,000
Number of warrants received in exchange for surrender of residual rights | Warrant							599,445	599,445
Subscription price | $ / shares							$ 0.32
Gain from derecognition recorded as other income							$ 187,244
BioGenetics Co. Ltd | License Agreements
Disclosure Of Transactions Between Related Parties [Line Items]
Initial upfront payment						2,000,000
Remaining performance obligation					$ 0	0
Upfront payment					1,000,000
License Cost					$ 82,259
Percentage of sublicense agreement ceiling					10.00%
BioGenetics Co. Ltd | License Agreements | Top of Range
Disclosure Of Transactions Between Related Parties [Line Items]
Sales mile stones linked payments estimated						$ 11,000,000
Sales and development milestone payments					$ 8,000,000

Loss Before Income Tax - Summar

Loss Before Income Tax - Summary of Other Operating Income and Expenses (Detail) - USD ($)	Nov. 11, 2019	Jul. 05, 2019	Dec. 31, 2019	Dec. 31, 2018
Other Operating Income And Expenses [Abstract]
Impairment loss recognized on intangible assets	$ (23,000,000)	$ (73,400)	$ (23,073,400)	$ 0

Loss Before Income Tax - Schedu

Loss Before Income Tax - Schedule of Other Gains and Losses (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Profit Loss [Abstract]
Net foreign exchange (losses) gains	$ (135,413)	$ 95,894	$ (667,130)
Loss on disposal of property, plant and equipment	(74,195)		(31,298)
Loss on lease modification	(64,287)
Fair value changes of financial assets mandatorily classified as at FVTPL	(46,985)	60,004
Others	(6,678)	57,345	(263)
Other gains and losses	$ (327,558)	$ 213,243	$ (698,691)

Loss Before Income Tax - Summ_2

Loss Before Income Tax - Summary of Finance costs (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Profit Loss [Abstract]
Interest on government loans	$ 435,684	$ 441,474	$ 416,698
Other interest expenses	374,376	50,430
Interest on loans from shareholders	55,515
Interest on lease liabilities	36,037
Finance costs	$ 901,612	$ 491,904	$ 416,698

Loss Before Income Tax - Sche_2

Loss Before Income Tax - Schedule of Depreciation and Amortization (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 445,351	$ 241,765	$ 209,976
Right-of-Use Assets
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	267,948
Property, Plant and Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	173,056	235,410	200,918
Computer Software
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 4,347	$ 6,355	$ 9,058

Loss Before Income Tax - Sche_3

Loss Before Income Tax - Schedule of Employee Benefits Expense (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Profit Loss [Abstract]
Short-term benefits	$ 5,628,025	$ 8,002,069	$ 7,062,311
Post-employment benefits	325,059	424,157	329,455
Share-based payments
Equity-settled	42,511	451,060	769,595
Cash-settled	1,272	838,677	357,000
Total employee benefits expense	5,996,867	9,715,963	8,518,361
Employee benefits expense by function
General and administrative expenses	4,210,477	6,294,470	4,664,285
Research and development expenses	1,786,390	3,421,493	3,854,076
Total employee benefits expense	$ 5,996,867	$ 9,715,963	$ 8,518,361

Loss Before Income Tax - Additi

Loss Before Income Tax - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Employee Compensation And Remuneration Of Directors [Line Items]
Amount of accrued employees' compensation and remuneration of directors	$ 0	$ 0	$ 0
Bottom of Range
Disclosure Of Employee Compensation And Remuneration Of Directors [Line Items]
Percentage of accrued employees' compensation and remuneration of directors	0.10%
Top of Range
Disclosure Of Employee Compensation And Remuneration Of Directors [Line Items]
Percentage of accrued employees' compensation and remuneration of directors	1.00%

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Tax Recognized in Profit or Loss (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Current tax
In respect of the current period	$ 462,713
Adjustments for prior periods	(54,711)	$ 14,439
Income tax expense recognized in profit or loss	$ 408,002	$ 14,439

Income Taxes - Summary of Recon

Income Taxes - Summary of Reconciliation of Accounting Profit and Income Tax Expense (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates [Abstract]
Loss before income tax	$ (46,657,534)	$ (42,171,158)	$ (39,891,978)
Income tax benefit calculated at the statutory rate	(7,931,781)	(7,169,097)	(6,781,636)
Nondeductible expenses in determining taxable income	4,115,850	112,263	4,288,090
Tax credits for research and development expenditures	(2,474,280)	(2,312,251)	(2,224,348)
Unrecognized loss carryforward	5,980,036	9,261,996	4,519,942
Effect of different tax rates of group entities operating in other jurisdictions	322,888	107,089	$ 197,952
Withholding tax	450,000
Adjustments for prior periods	(54,711)	14,439
Income tax expense recognized in profit or loss	$ 408,002	$ 14,439

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	Aug. 23, 2019	Mar. 31, 2019	Feb. 28, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Major Components Of Tax Expense Income [Line Items]
Taxable income				$ (46,657,535)	$ (42,171,158)	$ (39,891,978)
Provision for income tax				$ 408,002	14,439
Singapore
Major Components Of Tax Expense Income [Line Items]
Statutory corporate income tax rate				17.00%
Taxable income				$ 0	0
Provision for income tax		$ 450,000	$ 450,000	$ 0	$ 0
Singapore | BioGenetics Co. Ltd | License Agreements
Major Components Of Tax Expense Income [Line Items]
Upfront payments collected		$ 3,000,000	$ 3,000,000
Tax withholding rate		15.00%	15.00%
Taiwan
Major Components Of Tax Expense Income [Line Items]
Statutory corporate income tax rate					20.00%	17.00%
Taiwan | Top of Range
Major Components Of Tax Expense Income [Line Items]
Decrease in unappropriated earnings due to the effect of corporate surtax rate				10.00%
Taiwan | Bottom of Range
Major Components Of Tax Expense Income [Line Items]
Decrease in unappropriated earnings due to the effect of corporate surtax rate				5.00%
Australia
Major Components Of Tax Expense Income [Line Items]
Statutory corporate income tax rate				30.00%
Taxable income				$ 0	$ 0	$ 0
Provision for income tax				$ 0
Australia | Research and Development Activity
Major Components Of Tax Expense Income [Line Items]
Tax incentive	$ 79,710
Hong Kong
Major Components Of Tax Expense Income [Line Items]
Statutory corporate income tax rate				16.50%
Taxable income				$ 0	0	0
Provision for income tax				0	0	0
Withholding taxes				$ 0	0	0
China
Major Components Of Tax Expense Income [Line Items]
Statutory corporate income tax rate				25.00%
Taxable income				$ 0	0	0
Provision for income tax				0	$ 0	$ 0
UNITED STATES
Major Components Of Tax Expense Income [Line Items]
Taxable income				0
Provision for income tax				$ 0
Federal income tax rate				21.00%
State income tax rate				8.70%

Loss Per Share - Summary of Ear

Loss Per Share - Summary of Earnings Per Share (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Earnings Per Share [Abstract]
Basic and diluted loss per share	$ (0.29)	$ (0.28)	$ (0.32)

Loss Per Share - Summary of Los

Loss Per Share - Summary of Loss and Weighted Average Number of Ordinary Shares Outstanding (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Earnings Per Share [Abstract]
Loss used in the computation of basic and diluted loss per share	$ (47,015,967)	$ (42,185,597)	$ (39,891,978)
Weighted-average number of ordinary shares in the computation of basic loss per share	162,392,602	149,739,242	124,424,960

Loss Per Share - Additional Inf

Loss Per Share - Additional Information (Detail) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Earnings Per Share [Abstract]
Anti-dilutive outstanding employee share options	10,367,441	6,664,244	7,224,123

Share-based Payment Arrangeme_3

Share-based Payment Arrangements - Additional Information (Detail)	1 Months Ended								12 Months Ended
	Sep. 30, 2017shares	Jul. 31, 2016shares	Jul. 31, 2015shares	Jul. 31, 2014shares	Jul. 31, 2013shares	Jul. 31, 2012shares	Jul. 31, 2011shares	Jul. 31, 2010shares	Dec. 31, 2019USD ($)shares	Dec. 31, 2018USD ($)shares	Dec. 31, 2017USD ($)shares	Dec. 31, 2017TWD ($)shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Anti-dilutive outstanding employee share options									10,367,441	6,664,244	7,224,123	7,224,123
Compensation costs recognized | $									$ 42,511	$ 451,060	$ 769,595
Recognized compensation liabilities, Non-current | $									184,870	289,613
Other Payable
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Recognized compensation liabilities, Current | $									$ 755,787	669,042
Employee Share Option Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Option granted to qualified employee	825,833	1,032,250	2,477,336	680,625	619,250	669,750	910,000	661,000
Share option granted expiration period									10 years
Description of vesting requirements for stock option									No performance conditions were attached to the plan. The Company has no legal constructive obligation to repurchase or settle the options in cash.
Decrease in exercise price for award previously granted									50.00%
Anti-dilutive outstanding employee share options									13,841,879
Long Term Incentive Plans
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Long term incentive plan bonus entitlement units granted									1,566,000
Retrospective share conversion ratio									500.00%
Grant date fair value of award									$ 2.92	7.90	$ 1.10	$ 33.45
Reporting date fair value of award | $									2.03	3.60
Recognized total expenses | $									$ 1,272	$ 838,677
Long Term Incentive Plan Granted in 2017
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Option granted to qualified employee										104,000
Long term incentive plan bonus entitlement units granted									1,462,000
Long Term Incentive Plan Granted in 2018
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Option granted to qualified employee									241,142	241,142
Long term incentive plan bonus entitlement units granted									104,000
Long Term Incentive Plan Granted in 2018 | Vest in Thirds Each Year After the First, Second, and Third Anniversary of Award
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Long term incentive plan bonus entitlement units granted									241,142
Long Term Incentive Plan Granted in 2019
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Option granted to qualified employee									491,020
Long Term Incentive Plan Granted in 2019 | Vest in Thirds Each Year After the First, Second, and Third Anniversary of Award
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Long term incentive plan bonus entitlement units granted									491,020

Share-based Payment Arrangeme_4

Share-based Payment Arrangements - Summary of Employee Share Options (Detail)	12 Months Ended
	Dec. 31, 2019shares$ / shares	Dec. 31, 2018shares$ / shares	Dec. 31, 2017shares$ / shares
July 2010 to July 2016
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of Options, Beginning of Period | shares	6,822,523	6,887,523	6,958,461
Number of Options, Forfeited | shares	(32,167)	(5,000)	(70,938)
Number of Options, Exercised | shares	(120,000)	(60,000)
Number of Options, Ending of Period | shares	6,670,356	6,822,523	6,887,523
Options exercisable, end of period | shares	6,670,356	6,595,294	5,825,816
Weighted- average Exercise Price, Beginning of Period | $ / shares	$ 1.41	$ 1.41	$ 1.42
Weighted- average Exercise Price, Forfeited | $ / shares	2.26	2.13	1.95
Weighted- average Exercise Price, Exercised | $ / shares	0.20	0.80
Weighted- average Exercise Price, End of Period | $ / shares	1.43	1.41	1.41
Weighted- average Exercise Price, Exercisable End of Period | $ / shares	$ 1.43	$ 1.38	$ 1.30
September 2017
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of Options, Beginning of Period | shares	698,167	755,833
Number of Options, Forfeited | shares	(197,000)	(57,666)
Number of Options, Ending of Period | shares	501,167	698,167	755,833
Options exercisable, end of period | shares	501,167
Weighted- average Exercise Price, Beginning of Period | $ / shares	$ 1.28	$ 1.28
Weighted- average Exercise Price, Forfeited | $ / shares	1.28	1.28
Weighted- average Exercise Price, End of Period | $ / shares	1.28	$ 1.28	$ 1.28
Weighted- average Exercise Price, Exercisable End of Period | $ / shares	$ 1.28

Share-based Payment Arrangeme_5

Share-based Payment Arrangements - Summary of Outstanding Options (Detail)	12 Months Ended
	Dec. 31, 2019$ / shares
July 2010
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted- average Remaining Contractual Life (Years)	6 months
July 2010 | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 0.20
July 2010 | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 0.80
July 2011
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted- average Remaining Contractual Life (Years)	1 year 6 months
July 2011 | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 0.20
July 2011 | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	0.80
July 2012
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 0.80
Weighted- average Remaining Contractual Life (Years)	2 years 6 months
July 2013
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted- average Remaining Contractual Life (Years)	3 years 6 months
July 2013 | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 0.80
July 2013 | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	1.36
July 2014
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 1.36
Weighted- average Remaining Contractual Life (Years)	4 years 6 months
July 2015
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted- average Remaining Contractual Life (Years)	5 years 6 months
July 2015 | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 1.36
July 2015 | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	1.88
July 2017
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 2.26
Weighted- average Remaining Contractual Life (Years)	6 years 6 months
September 2018
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 1.28
Weighted- average Remaining Contractual Life (Years)	7 years 8 months 12 days

Share-based Payment Arrangeme_6

Share-based Payment Arrangements - Summary of Options Granted Priced Using Binomial Option Pricing Model (Detail)	1 Months Ended
	Sep. 30, 2017yr$ / shares	Jul. 31, 2016yr$ / shares	Jul. 31, 2015yr$ / shares	Jul. 31, 2014yr$ / shares	Jul. 31, 2013yr$ / shares	Jul. 31, 2012yr$ / shares	Jul. 31, 2011yr$ / shares	Jul. 31, 2010yr$ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Grant-date share price	$ 1.28	$ 2.26	$ 1.88	$ 1.36	$ 1.36	$ 1.25	$ 0.80	$ 0.80
Exercise price	$ 1.28	$ 2.26		$ 1.36		$ 0.80
Expected volatility	38.33%	39.34%	36.37%	50.86%	50.58%	52.25%		59.16%
Expected life | yr	10	10	10	10	10	10	10	10
Risk-free interest rate	1.1027%	1.46%	2.43%	2.58%	2.50%	1.61%		2.954%
Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price			$ 1.36		$ 0.80		$ 0.20	$ 0.20
Expected volatility							54.26%
Risk-free interest rate							2.96%
Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price			$ 1.88		$ 1.36		$ 0.80	$ 0.80
Expected volatility							54.44%
Risk-free interest rate							3.22%

Share-based Payment Arrangeme_7

Share-based Payment Arrangements - Summary of Long Term Incentive Plan (Detail) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Long Term Incentive Plan Granted in 2017
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Beginning balance	1,479,334	1,462,000
Awards granted		104,000
Awards forfeited	(319,333)	(86,666)
Ending balance	1,160,001	1,479,334
Balance exercisable, end of period	815,000	400,667
Long Term Incentive Plan Granted in 2018
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Beginning balance	241,142
Awards granted	241,142	241,142
Awards forfeited	(73,053)
Ending balance	168,089	241,142
Balance exercisable, end of period	56,030
Long Term Incentive Plan Granted in 2019
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Awards granted	491,020
Ending balance	491,020

Equity Transactions with Non-_3

Equity Transactions with Non-Controlling Interests - Additional Information (Detail) - Jaguahr Therapeutics Pte. Ltd	Oct. 15, 2019
Top of Range
Disclosure Of Equity Transactions With Non Controlling Interests [Line Items]
Proportion of Ownership (%)	100.00%
Bottom of Range
Disclosure Of Equity Transactions With Non Controlling Interests [Line Items]
Proportion of Ownership (%)	55.00%

Equity Transactions with Non-_4

Equity Transactions with Non-Controlling Interests - Summary of Differences Recognized from Equity Transactions (Detail) - Jaguahr Therapeutics Pte. Ltd	12 Months Ended
	Dec. 31, 2019USD ($)
Disclosure Of Equity Transactions With Non Controlling Interests [Line Items]
Cash consideration received	$ 2,500,000
The proportionate share of the carrying amount of the net assets of the subsidiary transferred from non-controlling interests	(1,123,651)
Difference recognized from equity transaction	1,376,349
Line item adjusted for equity transaction
Adjustments relating to changes in capital surplus of associates accounted for using the equity method	$ 1,376,349

Changes in Liabilities Arisin_3

Changes in Liabilities Arising from Financing Activities - Schedule of Changes in Liabilities Arising from Financing Activities (Detail)	12 Months Ended
	Dec. 31, 2019USD ($)
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Abstract]
Lease liabilities, Opening Balance	$ 323,850
Lease liabilities, Financing Cash Flows	(243,265)
Lease liabilities, Non-cash Changes, New Finance Leases	882,670
Lease liabilities, Non-cash Changes, Other Changes	(207,877)
Lease liabilities, Closing Balance	$ 755,378

Financial Instruments - Fair Va

Financial Instruments - Fair Value of Financial Instruments Measured at Fair Value on Recurring Basis (Detail) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Financial assets at FVTPL
Financial assets mandatorily classified as at FVTPL	$ 68,256	$ 60,004
Financial assets at FVTOCI
Investments in equity instruments at FVTOCI of unlisted companies	132,160	187,244
Financial liabilities at FVTPL
Derivative financial liabilities	262,350
Fair Value Measured on Recurring Basis
Financial assets at FVTPL
Financial assets mandatorily classified as at FVTPL	68,256	60,004
Financial assets at FVTOCI
Investments in equity instruments at FVTOCI of unlisted companies	132,160	187,244
Financial liabilities at FVTPL
Derivative financial liabilities	262,350
Fair Value Measured on Recurring Basis | Level 2
Financial assets at FVTOCI
Investments in equity instruments at FVTOCI of unlisted companies		187,244
Fair Value Measured on Recurring Basis | Level 3
Financial assets at FVTPL
Financial assets mandatorily classified as at FVTPL	68,256	$ 60,004
Financial assets at FVTOCI
Investments in equity instruments at FVTOCI of unlisted companies	132,160
Financial liabilities at FVTPL
Derivative financial liabilities	$ 262,350

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Disclosure Of Financial Instruments [Line Items]
Transfer between Level 1 and 2, assets	$ 0	$ 0
Transfer between Level 1 and 2, liabilities	$ 0	$ 0
Transfers out of level 2 into level 3 minimum period of investment	12 months
Transfers out of level 2 into level 3 of fair value hierarchy assets	$ 187,244
Foreign Currency Risk
Disclosure Of Financial Instruments [Line Items]
Percentage of increase or decrease on exchange rate of foreign currency	5.00%
Sensitivity rate used in reporting foreign currency risk	5.00%
Percentage of increase on exchange rate of foreign currency	5.00%
Percentage of decrease on exchange rate of foreign currency	5.00%
Interest Rate Risk
Disclosure Of Financial Instruments [Line Items]
Borrowings, interest rate basis	1.00%	1.00%	1.00%
Decrease (increase) in pre-tax loss	$ 151,896	$ 99,144	$ 96,795
Discount for Lack of Marketability
Disclosure Of Financial Instruments [Line Items]
Discount rate	10.00%
Increase decrease in discount rate	1.00%
Decrease in fair value	$ 1,652
Discount for Lack of Control
Disclosure Of Financial Instruments [Line Items]
Discount rate	10.00%
Increase decrease in discount rate	1.00%
Decrease in fair value	$ 1,652
Historical Volatility For Shares Measurement Input | Bottom of Range
Disclosure Of Financial Instruments [Line Items]
Percentage of historical volatility used	92.60%
Historical Volatility For Shares Measurement Input | Level 3
Disclosure Of Financial Instruments [Line Items]
Historical volatility	41.87	42.33
Discount Rate Measurement Input | Market Bond Yield Curve and Risk Free Rate Premium | Bottom of Range
Disclosure Of Financial Instruments [Line Items]
Percentage of warrants and convertibility right determine	13.19%
Discount Rate Measurement Input | Market Bond Yield Curve and Risk Free Rate Premium | Top of Range
Disclosure Of Financial Instruments [Line Items]
Percentage of warrants and convertibility right determine	14.12%

Financial Instruments - Summary

Financial Instruments - Summary of Categories of Financial Instruments (Detail) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Financial assets at FVTPL
Mandatorily classified as at FVTPL	$ 68,256	$ 60,004
Loans and receivables			$ 50,734,158
Financial assets at amortized cost	22,311,107	29,080,981
Financial assets at FVTOCI
Equity instruments	132,160	187,244
Financial liabilities at FVTPL
Designated as at FVTPL	262,350
Financial liabilities at amortized cost	$ 21,963,089	$ 21,304,150	$ 15,463,286

Financial Instruments - Summa_2

Financial Instruments - Summary of Significant Financial Assets and Liabilities Denominated in Foreign Currencies (Detail)	12 Months Ended
	Dec. 31, 2019SGD ($)	Dec. 31, 2019SGD ($)	Dec. 31, 2019SGD ($)GBP (£)	Dec. 31, 2018SGD ($)	Dec. 31, 2019GBP (£)
Disclosure Of Financial Instruments [Abstract]
Financial assets, Foreign Currencies	$ 2,538,168	$ 2,538,168	$ 2,538,168	$ 2,297,231	£ 999,471
Financial assets, Exchange Rate		0.7431	1.3187	0.7335
Financial assets, Carrying Amount	1,886,160	$ 1,886,160	$ 1,886,160	$ 1,685,019	£ 1,318,000
Financial liabilities, Foreign Currencies	$ 15,126,578	15,126,578	15,126,578	$ 13,515,737
Financial liabilities, Exchange Rate	0.7431			0.7335
Financial Liabilities, Carrying Amount	$ 11,240,843	$ 11,240,843	$ 11,240,843	$ 9,914,437

Financial Instruments - Sensiti

Financial Instruments - Sensitivity Analysis of Foreign Currency Risk (Detail)	12 Months Ended
	Dec. 31, 2019SGD ($)	Dec. 31, 2019GBP (£)	Dec. 31, 2018SGD ($)	Dec. 31, 2017SGD ($)
Foreign Currency Risk
Disclosure Of Nature And Extent Of Risks Arising From Financial Instruments [Line Items]
Impact of a 5% change in foreign exchange rates on profit or loss	$ (467,734)	£ 65,900	$ (411,471)	$ (417,443)

Transactions with Related Par_3

Transactions with Related Parties - Schedule of a Related Party Name and Category (Detail)	12 Months Ended
	Dec. 31, 2019
JANK Howden Pty Ltd
Disclosure Of Transactions Between Related Parties [Line Items]
Related party name	JANK Howden Pty Ltd
Related party category	Related party in substance
Others
Disclosure Of Transactions Between Related Parties [Line Items]
Related party name	Others
Related party category	Key Management Personnel

Transactions with Related Par_4

Transactions with Related Parties - Schedule of Loans from Related Parties (Detail)	12 Months Ended
	Dec. 31, 2019USD ($)
Disclosure Of Transactions Between Related Parties [Line Items]
Loans from related parties	$ 552,426
Related Party in Substance / JANK Howden Pty Ltd
Disclosure Of Transactions Between Related Parties [Line Items]
Loans from related parties	502,205
Key Management Personnel / Others
Disclosure Of Transactions Between Related Parties [Line Items]
Loans from related parties	$ 50,221

Transactions with Related Par_5

Transactions with Related Parties - Schedule of Interest Payable from Related Parties (Detail)	Dec. 31, 2019USD ($)
Disclosure Of Transactions Between Related Parties [Line Items]
Interest payable from related parties	$ 13,750
Related Party in Substance / JANK Howden Pty Ltd
Disclosure Of Transactions Between Related Parties [Line Items]
Interest payable from related parties	12,500
Key Management Personnel / Others
Disclosure Of Transactions Between Related Parties [Line Items]
Interest payable from related parties	$ 1,250

Transactions with Related Par_6

Transactions with Related Parties - Schedule of Interest Expense from Related Parties (Detail)	12 Months Ended
	Dec. 31, 2019USD ($)
Disclosure Of Transactions Between Related Parties [Line Items]
Interest expense from related parties	$ 13,571
Related Party in Substance / JANK Howden Pty Ltd
Disclosure Of Transactions Between Related Parties [Line Items]
Interest expense from related parties	12,337
Key Management Personnel / Others
Disclosure Of Transactions Between Related Parties [Line Items]
Interest expense from related parties	$ 1,234

Transactions with Related Par_7

Transactions with Related Parties - Schedule of Key Management Personnel Compensation (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Transactions Between Related Parties [Abstract]
Short-term employee benefits	$ 2,918,180	$ 2,833,520	$ 3,203,745
Post-employment benefits	105,449	140,474	125,237
Share-based payments	29,176	791,310	801,701
Key management personnel compensation	$ 3,052,805	$ 3,765,304	$ 4,130,683

Segment Information - Additiona

Segment Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2019USD ($)Segment
Disclosure Of Operating Segments [Line Items]
Number of reportable segment | Segment	1
Revenue	$ 3,000,000
Out-licensing
Disclosure Of Operating Segments [Line Items]
Revenue	3,000,000
Out-licensing | Commercialization Rights In Korea
Disclosure Of Operating Segments [Line Items]
Revenue	$ 3,000,000

Segment Information - Revenue f

Segment Information - Revenue from Major Products and Services (Detail)	12 Months Ended
	Dec. 31, 2019USD ($)
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue	$ 3,000,000
Out-licensing
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue	$ 3,000,000