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ACCOUNTING STANDARDS (Tables)
 6 Months Ended
Jun. 30, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Abstract]  
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]
The cumulative effect of the changes made to the Company's consolidated December 31, 2017 balance sheet for the adoption of ASU 2014-09, Revenue from Contracts with Customers (Topic 606) was as follows:
Balance Sheet
Balance at December 30, 2017
 
Adjustments due to Topic 606
 
Balance at December 31, 2017
Assets
 
 
 
 
 
Contract assets and unbilled receivables
$
704,863

 
$
2,850,274

 
$
3,555,137

Inventory
5,080,797

 
(1,082,629
)
 
3,998,168

Other assets
3,842,068

 
400,000

 
4,242,068

 
 
 
 
 
 
Liabilities
 
 
 
 
 
Contract liabilities and billings in excess of revenue earned
1,555,883

 
(891,737
)
 
664,146

 
 
 
 
 
 
Stockholders’ equity
 
 
 
 
 
Accumulated Deficit
$
(240,121,901
)
 
$
3,059,382

 
$
(237,062,519
)
In accordance with the new revenue standard requirements, the impact of adoption on the Company's condensed consolidated statement of operations was as follows:
 
Three Months Ended June 30, 2018
Statement of Operations
As Reported
 
Balances Without Adoption of
Topic 606
 
Effect of Change Higher/(Lower)
Net product revenues
$
4,472,079

 
$
4,483,933

 
$
(11,854
)
Research and development revenues
1,471,819

 
1,558,363

 
(86,544
)
Cost of product revenues
3,497,750

 
3,495,042

 
2,708

Net loss attributable to Kopin Corporation
$
(9,240,957
)
 
$
(9,139,851
)
 
$
(101,106
)
 
 
 
 
 
 
 
Six Months Ended June 30, 2018
Statement of Operations
As Reported
 
Balances Without Adoption of
Topic 606
 
Effect of Change Higher/(Lower)
Net product revenues
$
9,516,888

 
$
10,989,276

 
$
(1,472,388
)
Research and development revenues
2,080,630

 
2,253,718

 
(173,088
)
Cost of product revenues
7,559,941

 
8,500,121

 
(940,180
)
Net loss attributable to Kopin Corporation
$
(14,777,235
)
 
$
(14,071,939
)
 
$
(705,296
)