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ACCOUNTING STANDARDS (Tables) | 9 Months Ended
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Sep. 29, 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 September 29, 2018
Statement of Operations | As Reported |  | Balances Without Adoption of Topic 606 |  | Effect of Change Higher/(Lower)
Net product revenues | $ | 3,643,619 |  |  | $ | 3,878,651 |  |  | $ | (235,032 | )
Research and development revenues | 1,482,711 |  |  | 1,569,255 |  |  | (86,544 | )
Cost of product revenues | 3,659,800 |  |  | 3,497,549 |  |  | 162,251 |
Net loss attributable to Kopin Corporation | $ | (9,791,383 | ) |  | $ | (9,307,556 | ) |  | $ | (483,827 | )
| Nine Months Ended September 29, 2018
Statement of Operations | As Reported |  | Balances Without Adoption of Topic 606 |  | Effect of Change Higher/(Lower)
Net product revenues | $ | 13,160,507 |  |  | $ | 14,867,927 |  |  | $ | (1,707,420 | )
Research and development revenues | 3,563,341 |  |  | 3,822,973 |  |  | (259,632 | )
Cost of product revenues | 11,219,741 |  |  | 11,997,670 |  |  | (777,929 | )
Net loss attributable to Kopin Corporation | $ | (24,568,618 | ) |  | $ | (23,379,495 | ) |  | $ | (1,189,123 | )

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