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ACCOUNTING STANDARDS (Tables)
 9 Months Ended
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
)