Fair value measurement

9 Months Ended

Sep. 30, 2022

Fair Value Disclosures [Abstract]

Fair value measurement

10.  Fair value measurement:

The following table sets forth the fair value of the Company’s financial assets and liabilities measured at fair value on a recurring basis based on the three-tier fair value hierarchy.

	Level 1		Level 2			Level 3		Total
As at September 30, 2022
Assets
Cash	$	1,830,262	$	-		$	-	$	1,830,262
Long term cash equivalent		21,994		-			-		21,994
Liabilities
Derivative liability – warrants		-		(17	)				(17	)
Total net assets measured and recorded at fair value	$	1,852,256	$	(17	)	$	-	$	1,852,239

	Level 1		Level 2			Level 3		Total
As at December 31, 2021
Assets
Cash	$	2,078,607	$	-		$	-	$	2,078,607
Long term cash equivalent		23,624		-			-		23,624
Liabilities
Derivative liability – warrants		-		(23,365	)		-		(23,365	)
Total assets measured and recorded at fair value	$	2,102,231	$	(23,365	)	$	-	$	2,078,866

Kidoz Inc. and subsidiaries

(Expressed in United States Dollars)

Notes to Consolidated Financial Statements

Nine Months ended September 30, 2022 and 2021

(Unaudited)