XML 33 R43.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Variable Interest Entities (Details Textual) (Variable Interest Entity, Primary Beneficiary, USD $) In Millions, unless otherwise specified | 1 Months Ended | 12 Months Ended | 7 Months Ended
--- | --- | --- | ---
May 31, 2014 program | Dec. 31, 2014 | Apr. 30, 2015
Variable Interest Entity [Line Items] |  |  |
Number of programs licensed | 5lgnd_VariableInterestEntityNumberofProgramsLicensed |  |
Loss recorded (percent) |  | 100.00%lgnd_VariableInterestEntityQualitativeorQuantitativeInformationLossPercentageRecorded |
Debt |  |  |
Variable Interest Entity [Line Items] |  |  |
Convertible loan facility extended | 2.5us-gaap_VariableInterestEntityFinancialOrOtherSupportAmount / us-gaap_DerivativeByNatureAxis = us-gaap_DebtMember / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |
Interest rate (percent) | 5.00%lgnd_VariableInterestEntityInterestAccrualRatePercentLessThanMaximum / us-gaap_DerivativeByNatureAxis = us-gaap_DebtMember / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |
Repayment in equity (percent) |  | 200.00%lgnd_VariableInterestEntityLicenseAgreementRepaymentinEquityRepaymentPercentage / us-gaap_DerivativeByNatureAxis = us-gaap_DebtMember / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |
Scenario, Forecast |  |  |
Variable Interest Entity [Line Items] |  |  |
Value of common stock in IPO issuance |  |  | 29.0lgnd_VariableInterestEntityCommonStockIssuedUponIPOValue / us-gaap_StatementScenarioAxis = us-gaap_ScenarioForecastMember / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
Threshold proceeds from private financing |  |  | $ 20.0us-gaap_VariableInterestEntityActivityBetweenVIEAndEntityOtherMeasureOfActivityAmount / us-gaap_StatementScenarioAxis = us-gaap_ScenarioForecastMember / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember

X
- Definition Variable Interest Entity, Common Stock Issued Upon IPO, Value + References No definition available. + Details
Name: | lgnd_VariableInterestEntityCommonStockIssuedUponIPOValue
Namespace Prefix: | lgnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Variable Interest Entity, Interest Accrual Rate, Percent Less Than Maximum + References No definition available. + Details
Name: | lgnd_VariableInterestEntityInterestAccrualRatePercentLessThanMaximum
Namespace Prefix: | lgnd_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Variable Interest Entity, License Agreement, Repayment in Equity, Repayment Percentage + References No definition available. + Details
Name: | lgnd_VariableInterestEntityLicenseAgreementRepaymentinEquityRepaymentPercentage
Namespace Prefix: | lgnd_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Variable Interest Entity, Number of Programs Licensed + References No definition available. + Details
Name: | lgnd_VariableInterestEntityNumberofProgramsLicensed
Namespace Prefix: | lgnd_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Variable Interest Entity, Qualitative or Quantitative Information, Loss Percentage Recorded + References No definition available. + Details
Name: | lgnd_VariableInterestEntityQualitativeorQuantitativeInformationLossPercentageRecorded
Namespace Prefix: | lgnd_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of activity, consisting of a transaction or a measure not described elsewhere in the taxonomy, occurring during the period between the reporting entity and the Variable Interest Entity (VIE) or potential VIE. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 6 -Subparagraph d -URI http://asc.fasb.org/extlink&oid=28200181&loc=d3e5747-111685 + Details
Name: | us-gaap_VariableInterestEntityActivityBetweenVIEAndEntityOtherMeasureOfActivityAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of financial or other support the reporting entity has provided (explicitly or implicitly) to the Variable Interest Entity (VIE) that it was not previously contractually required to provide or that the reporting entity intends to provide, including, for example, situations in which the reporting entity assisted the VIE in obtaining another type of support. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=28200181&loc=SL6759159-111685 + Details
Name: | us-gaap_VariableInterestEntityFinancialOrOtherSupportAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_VariableInterestEntityLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_DerivativeByNatureAxis=us-gaap_DebtMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementScenarioAxis=us-gaap_ScenarioForecastMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |