Cellectis S.A. | CIK:0001627281 | 3

  • Filed: 3/13/2018
  • Entity registrant name: Cellectis S.A. (CIK: 0001627281)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1627281/000119312518080876/0001193125-18-080876-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1627281/000119312518080876/clls-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001627281
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    • ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory

    Accounting policy

    Share capital comprises ordinary shares and shares with double voting rights classified in equity. Costs directly attributable to the issue of ordinary shares or share options are recognized as a reduction in equity. Repurchased own shares are classified as treasury shares and deducted from equity.