Note 20 - Fair Value Disclosures (Tables)

9 Months Ended

Sep. 30, 2021

Notes Tables

Fair Value, by Balance Sheet Grouping [Table Text Block]

	Fair Value Measured at Reporting Date Using
	Carrying Amount		Level 1		Level 2		Level 3		Fair Value
At September 30, 2021:
Cash and cash equivalents	$	213,805	$	-	$	213,805	$	-	$	213,805
Note receivable – CEN Biotech Ukraine, LLC – related party	$	44,859	$	-	$	-	$	44,859	$	44,859
Advances to CEN Biotech Ukraine, LLC - related party	$	1,299,328	$	-	$	-	$	1,299,328	$	1,299,328
Loans payable	$	1,986,670	$	-	$	-	$	1,986,670	$	1,986,670
Loans payable – related parties	$	2,701,452	$	-	$	-	$	-	$	-
Patent acquisition liability	$	354,900	$	354,900	$	-	$	-	$	354,900
Convertible notes payable	$	749,526	$	-	$	-	$	1,962,985	$	1,962,985
Convertible notes payable – related parties	$	1,036,434	$	-	$	-	$	-	$	-
CEBA loan payable	$	31,396	$	-	$	-	$	31,396	$	31,396

	Carrying Amount		Level 1		Level 2		Level 3		Fair Value
At December 31, 2020:
Cash and cash equivalents	$	1,908	$	-	$	1,908	$	-	$	1,908
Other receivables	$	113,999	$	-	$	-	$	113,999	$	113,999
Note receivable – CEN Biotech Ukraine, LLC – related party	$	44,859	$	-	$	-	$	44,859	$	44,859
Advances to Emergence Global - related party	$	17,901	$	-	$	-	$	17,901	$	17,901
Advances to CEN Biotech Ukraine, LLC - related party	$	1,179,328	$	-	$	-	$	1,179,328	$	1,179,328
Loans payable	$	527,379	$	-	$	-	$	527,379	$	527,379
Loans payable – related parties	$	1,363,354	$	-	$	-	$	-	$	-
Patent acquisition liability	$	1,380,000	$	-	$	-	$	1,380,000	$	1,380,000
Convertible notes payable	$	6,730,448	$	-	$	-	$	7,766,663	$	7,766,663
Convertible notes payable – related parties	$	2,558,681	$	-	$	-	$	-	$	-