Asset Acquisition, Assets Acquired And Liabilities Assumed, Net

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- Definition

Asset Acquisition, Consideration Transferred

+ References

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- Definition

Asset Acquisition, Development Milestone Payment

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- Definition

Asset Acquisition, Maximum Contingent Development Milestone Payments

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- Definition

Asset Acquisition, Maximum Future Consideration Transferred, If Circumstances Met

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- Definition

Asset Acquisition, Number Of Assets Acquired

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- Definition

Asset Acquisition, Option To Acquire, Period Subsequent To Commercial Sale, If Circumstances Met

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- Definition

[Line Items] for Schedule Of Asset Acquisition [Table]

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- Definition

The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 13
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3213-108585

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- Definition

The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 985
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 730
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6420194&loc=d3e21568-108373

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- Definition

The amount of purchased research and development assets that are acquired in a business combination have no alternative future use and are therefore written off in the period of acquisition.

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BUSINESS DEVELOPMENT - Asset Acquisition, Narrative (Details)			3 Months Ended			6 Months Ended		12 Months Ended
	Sep. 09, 2019 USD ($) asset	Jan. 04, 2019 USD ($) asset	Jun. 30, 2020 USD ($)	Jun. 30, 2019 USD ($)	Mar. 31, 2019 USD ($)	Jun. 30, 2020 USD ($)	Jun. 30, 2019 USD ($)	Dec. 31, 2019 USD ($)
Schedule Of Asset Acquisition [Line Items]
Research and development			$ 14,926,000	$ 17,633,000		$ 35,742,000	$ 35,954,000
Rebound
Schedule Of Asset Acquisition [Line Items]
Upfront payment	$ 67,100,000
Contingent development milestone payments commitment (up to)	$ 35,000,000.0
Number of assets acquired \| asset	1
Remaining net assets acquired	$ 7,200,000
Development milestone								$ 5,000,000.0
In-process research and development								$ 5,000,000.0
Rebound \| Cash and Cash Equivalents
Schedule Of Asset Acquisition [Line Items]
Remaining net assets acquired	2,100,000
Rebound \| Deferred Tax Asset
Schedule Of Asset Acquisition [Line Items]
Remaining net assets acquired	4,200,000
Rebound \| In-Process Research and Development Expense
Schedule Of Asset Acquisition [Line Items]
Upfront payment	$ 59,900,000
ISC
Schedule Of Asset Acquisition [Line Items]
Number of assets acquired \| asset		1
Research and development					$ 1,700,000
ISC \| Enabling technology license
Schedule Of Asset Acquisition [Line Items]
Upfront payment, intangible assets		$ 1,700,000
Option to acquire, period subsequent to first commercial sale		4 years
Maximum future purchase price, if circumstances met (not to exceed)		$ 80,000,000.0