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DEBT - Convertible Subordinated Notes (Details) |  |  | 1 Months Ended | 3 Months Ended | 12 Months Ended |
--- | --- | --- | --- | --- | --- | ---
Apr. 18, 2022 USD ($) | Mar. 07, 2022 USD ($) | Jul. 31, 2014 $ / shares $ / Item | Jan. 31, 2013 USD ($) Item $ / shares $ / Item shares | Mar. 31, 2022 USD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2016 USD ($)
Debt |  |  |  |  |  |  |  |  |
Payment for repurchase of debt instrument |  |  |  |  |  | $ 96,204,000 | $ 165,131,000 | $ 0 |
Accrued interest payable |  |  |  |  |  | 3,422,000 | 4,359,000 |  |
Loss on extinguishment of debt |  |  |  |  |  | 0 | (20,662,000) | 0 |
Debt discount and issuance costs, net |  |  |  |  |  | (7,266,000) | (9,331,000) |  |
2023 Notes |  |  |  |  |  |  |  |  |
Debt |  |  |  |  |  |  |  |  |
Convertible notes Face Value |  |  |  |  |  | 96,200,000 |  |  |
2023 Notes | Convertible subordinated notes |  |  |  |  |  |  |  |  |
Debt |  |  |  |  |  |  |  |  |
Convertible notes Face Value |  |  |  | $ 287,500,000 |  |  |  |  |
Debt Instrument, annual interest rate |  |  |  | 2.125% |  |  |  |  |
Portion of debt retired, face value |  | $ 144,800,000 |  |  | $ 144,800,000 |  |  |  | $ 14,100,000
Portion of debt retired, carrying value |  | 144,500,000 |  |  |  |  |  |  | $ 13,900,000
Payment for repurchase of debt instrument |  | $ 165,600,000 |  |  | $ 165,600,000 |  |  |  |
Percentage of notes repurchased |  | 60.00% |  |  |  |  |  |  |
Accrued interest payable |  | $ 400,000 |  |  |  |  |  |  |
Unamortized debt issuance cost |  | 300,000 |  |  |  |  |  |  |
Loss on extinguishment of debt |  | 20,700,000 |  |  |  |  |  |  |
Principal | $ 96,200,000 | 96,200,000 |  |  |  | 0 | 96,204,000 |  |
Debt discount and issuance costs, net |  | $ (200,000) |  |  |  |  | (11,000) |  |
Net Carrying Amount |  |  |  |  |  |  | 96,193,000 |  |
Interest expense |  |  |  |  |  |  |  |  |
Contractual interest expense |  |  |  |  |  | 85,000 | 2,617,000 | 5,121,000 |
Amortization of debt issuance costs |  |  |  |  |  | 11,000 | 302,000 | 580,000 |
Total interest and amortization expense |  |  |  |  |  | $ 96,000 | $ 2,919,000 | $ 5,701,000 |
2023 Notes | Convertible subordinated notes | Privately-negotiated capped call option |  |  |  |  |  |  |  |  |
Debt |  |  |  |  |  |  |  |  |
Number of derivative instruments purchased | Item |  |  |  | 2 |  |  |  |  |
Strike price for the underlying number of shares (in dollars per share) | $ / shares |  |  | $ 19.77 | $ 27.79 |  |  |  |  |
Cap price for the underlying number of shares (in dollars per share) | $ / Item |  |  | 27.04 | 38 |  |  |  |  |
2023 Notes | Convertible subordinated notes | Stock prices below $27.79 per share | Minimum |  |  |  |  |  |  |  |  |
Debt |  |  |  |  |  |  |  |  |
Net shares settlement payable to the entity | shares |  |  |  | 0 |  |  |  |  |
2023 Notes | Convertible subordinated notes | Stock prices above $38.00 per share | Maximum |  |  |  |  |  |  |  |  |
Debt |  |  |  |  |  |  |  |  |
Net shares settlement payable to the entity | shares |  |  |  | 2,779,659 |  |  |  |  |
2023 Notes | Old Rate [Member] | Convertible subordinated notes |  |  |  |  |  |  |  |  |
Debt |  |  |  |  |  |  |  |  |
Effective interest rate |  | 2.36% |  |  |  |  |  |  |
2023 Notes | New Rate [Member] | Convertible subordinated notes |  |  |  |  |  |  |  |  |
Debt |  |  |  |  |  |  |  |  |
Effective interest rate |  | 2.37% |  |  |  |  |  |  |
Innoviva's Common Stock | 2023 Notes | Convertible subordinated notes |  |  |  |  |  |  |  |  |
Debt |  |  |  |  |  |  |  |  |
Notes converted into common stock, Amount | $ 3,000 |  |  |  |  |  |  |  |
Common stock | 2023 Notes | Convertible subordinated notes |  |  |  |  |  |  |  |  |
Debt |  |  |  |  |  |  |  |  |
Conversion rate for shares of common stock per $1,000 principal |  |  | 50.5818 | 35.9903 |  |  |  |  |
Conversion price (dollars per share) | $ / shares |  |  | $ 19.77 | $ 27.79 |  |  |  |  |

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