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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 29, 2018
Accounting Policies [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 | ) |  | $ | 3,059,383 |  |  | $ | (237,062,519 | )
In accordance with the new revenue standard requirements, the impact of adoption on the Company's consolidated statement of operations for the fiscal year 2018 was as follows:
Statement of Operations | As Reported |  | Balances Without Adoption of Topic 606 |  | Effect of Change Higher/(Lower)
Net product revenues | $ | 19,211,115 |  |  | $ | 19,726,901 |  |  | $ | (515,786 | )
Research and development and other revenues | 5,253,890 |  |  | 5,600,066 |  |  | (346,176 | )
Cost of product revenues | 15,831,441 |  |  | 16,809,343 |  |  | (977,902 | )
Net loss attributable to Kopin Corporation | $ | (35,869,625 | ) |  | $ | (35,985,565 | ) |  | $ | 115,940 |
Schedule of Inventory, Current | Inventory consists of the following at December 29, 2018 and December 30, 2017:
| 2018 |  | 2017
Raw materials | $ | 2,548,139 |  |  | $ | 2,070,153 |
Work-in-process | 1,526,552 |  |  | 1,829,805 |
Finished goods | 722,547 |  |  | 1,180,839 |
| $ | 4,797,238 |  |  | $ | 5,080,797 |
Schedule of Change in Asset Retirement Obligation | The Company recorded asset retirement obligations ("ARO") liabilities of $0.3 million at December 29, 2018 and December 30, 2017. This represents the legal obligations associated with retirement of the Company’s assets when the timing and/or method of settling the obligation are conditional on a future event that may or may not be within the control of the Company. Changes in ARO liabilities for fiscal years 2018 and 2017 are as follows:
| 2018 |  | 2017
Beginning balance | $ | 269,877 |  |  | $ | 246,922 |
Exchange rate change | (15,779 | ) |  | 22,955 |
Ending balance | $ | 254,098 |  |  | $ | 269,877 |
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share | The following were not included in weighted-average common shares outstanding-diluted because they are anti-dilutive or performance conditions have not been met at the end of the period:
| 2018 |  | 2017 |  | 2016
Nonvested restricted common stock | 2,213,249 |  |  | 2,629,274 |  |  | 3,007,674 |
Schedule of Accumulated Other Comprehensive Income (Loss) | The components of accumulated other comprehensive income are as follows:
| Cumulative Translation Adjustment |  | Unrealized holding (loss) gain on marketable securities |  | Reclassifications of gain (loss) in net loss |  | Accumulated Other Comprehensive Income
Balance as of December 26, 2015 | $ | 566,025 |  |  | $ | 205,749 |  |  | $ | — |  |  | $ | 771,774 |
Changes during year | 814,017 |  |  | 33,464 |  |  | (48,284 | ) |  | 799,197 |
Balance as of December 31, 2016 | 1,380,042 |  |  | 239,213 |  |  | (48,284 | ) |  | 1,570,971 |
Changes during year | 1,851,664 |  |  | 148,520 |  |  | (6,376 | ) |  | 1,993,808 |
Balance as of December 30, 2017 | 3,231,706 |  |  | 387,733 |  |  | (54,660 | ) |  | 3,564,779 |
Changes during year | (1,794,768 | ) |  | (264,949 | ) |  | 49,525 |  |  | (2,010,192 | )
Balance as of December 29, 2018 | $ | 1,436,938 |  |  | $ | 122,784 |  |  | $ | (5,135 | ) |  | $ | 1,554,587 |
Satisfaction of Performance Obligations [Table Text Block] | The Company's revenue recognition related to performance obligations that were satisfied at a point in time and over time were as follows:
Fiscal year ended | 2018 |  | 2017 |  | 2016
Point in time | 60 | % |  | 91 | % |  | 95 | %
Over time | 40 | % |  | 9 | % |  | 5 | %

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