CEL-SCI (CVM) - 2023 Q1 - Quarterly Report

New Accounting Pronouncements Impact of the COVID-19 Pandemic The following chart represents the warrants and non-employee options outstanding at December 31, 2022: In accordance with ASC 815, derivative liabilities must be measured at fair value upon issuance and re-valued at the end of each reporting period through expiration. Any change in fair value between the respective reporting dates is recognized as a gain or loss. During the three months ended December 31, 2022, 5,000 options with an exercise pric ...