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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 1 | $ | (240,256,502 | ) |  | $ | 3,059,383 |  |  | $ | (237,197,119 | )
1. | For discussion of the correcting adjustments, see Note 18 - Correction of Previously Issued Financial Statements
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 | $ | (34,533,542 | ) |  | $ | (34,649,482 | ) |  | $ | 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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