Description of Business, Basis of Presentation and Consolidation and Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2018

Table Text Blocks

Schedule of the Company's subsidiaries

			Percentage of
		Date of	Ownership by
Name of Company	Place of Incorporation	Incorporation	the Company		Principal Activities
BeiGene (Hong Kong) Co., Limited.	Hong Kong	November 22, 2010	100	%	Investment holding
BeiGene (Beijing) Co., Ltd. ("BeiGene Beijing")	The People’s Republic of China (“PRC” or “China”)	January 24, 2011	100	%	Medical and pharmaceutical research
BeiGene AUS PTY LTD.	Australia	July 15, 2013	100	%	Clinical trial activities
BeiGene 101	Cayman Islands	August 30, 2012	100	%	Medical and pharmaceutical research
BeiGene (Suzhou) Co., Ltd. (“BeiGene (Suzhou)”)	PRC	April 9, 2015	100	%	Medical and pharmaceutical research and manufacturing
BeiGene USA, Inc. ("BeiGene (USA)")	United States	July 8, 2015	100	%	Clinical trial activities
BeiGene Biologics Co., Ltd. ("BeiGene Biologics")	PRC	January 25, 2017	95	%	Biologics manufacturing
BeiGene (Shanghai) Co., Ltd. (“BeiGene (Shanghai)”)*	PRC	September 11, 2015	95	%	Medical and pharmaceutical research
BeiGene Guangzhou Biologics Manufacturing Co., Ltd. ("BeiGene Guangzhou Factory")*	PRC	March 3, 2017	95	%	Biologics manufacturing
BeiGene (Guangzhou) Co., Ltd. (“BeiGene Guangzhou”)	PRC	July 11, 2017	100	%	Medical and pharmaceutical research
BeiGene Pharmaceutical (Shanghai) Co., Ltd. ("BeiGene Pharmaceutical (Shanghai)")	PRC	December 15, 2009	100	%	Medical and pharmaceutical consulting, marketing and promotional services
BeiGene Switzerland GmbH (“BeiGene Switzerland”)	Switzerland	September 1, 2017	100	%	Research development, manufacturing, and commercial activities
BeiGene Ireland Limited	Republic of Ireland	August 11, 2017	100	%	Clinical trial activities

*  Wholly-owned by BeiGene Biologics

Schedule of cumulative effect of changed made to balance sheet for adoption of revenue ASUs and ASU 2016-16

	Balance at	Adjustments	Adjustments	Balance at
	December 31,	Due to	Due to	January 1,
	2017	Revenue ASUs	ASU 2016-16	2018
	$	$	$	$
Assets:
Unbilled receivable	—	16,307	—	16,307
Other non-current assets	42,915	—	(28,588)	14,327
Liabilities:
Other long-term liabilities	31,959	—	(9,990)	21,969
Equity:
Accumulated other comprehensive loss	(480)	—	263	(217)
Accumulated deficit	(330,517)	16,307	(19,236)	(333,446)
Noncontrolling interest	14,422	—	375	14,797