SEQUANS COMMUNICATIONS | CIK:0001383395 | 3

  • Filed: 4/12/2018
  • Entity registrant name: SEQUANS COMMUNICATIONS (CIK: 0001383395)
  • Generator: Workiva (WebFilings)
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1383395/000138339518000015/0001383395-18-000015-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1383395/000138339518000015/sqns-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001383395
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  • ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory

    Costs of Public Offerings
    Incremental costs directly attributable to the equity transaction are recorded as a deduction from equity.