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Summary of Significant Accounting Policies (Tables)

12 Months Ended

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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