XML 25 R38.htm IDEA: XBRL DOCUMENT
v3.20.1

Licensed Technology (Details Narrative) |  |  |  |  |  | 12 Months Ended |
--- | --- | --- | --- | --- | --- | --- | ---
Apr. 01, 2020 USD ($) | May 15, 2019 shares | Nov. 04, 2018 USD ($) | Aug. 03, 2016 USD ($) Integer | Aug. 03, 2016 USD ($) shares | May 15, 2015 | Dec. 31, 2019 USD ($) | Dec. 31, 2018 USD ($) | Dec. 31, 2017 USD ($) | Nov. 04, 2019 USD ($)
Due to licensor current |  |  |  |  |  |  | $ 27,400,000 | $ 10,000,000 |  |
Interest payable |  |  |  |  |  |  |  |  |  | $ 100,000
Value of licensed technology |  |  |  |  |  |  | 36,178,000 | 43,042,000 |  |
Shares returned in connection with arbitration ruling on licensing agreement (in shares) | shares |  | 450,000 |  |  |  |  |  |  |  |
Non-cash loss on arbitration ruling on licensing agreement |  |  |  |  |  |  | 367,000 |  |  |
Amortization of intangible assets |  |  |  |  |  |  | $ 5,200,000 | $ 1,200,000 | $ 500,000 |
Abeona Therapeutics Llc [Member] |  |  |  |  |  |  |  |  |  |
Finite-lived intangible asset, useful life |  |  |  |  |  | 20 years |  |  |  |
Eb Agreement [Member] |  |  |  |  |  |  |  |  |  |
Finite-lived intangible asset, useful life |  |  |  | 20 years |  |  |  |  |  |
Number of license agreements research and development arrangements | Integer |  |  |  | 2 |  |  |  |  |  |
Subsequent Event [Member] |  |  |  |  |  |  |  |  |  |
Guaranteed and payable | $ 20,000,000 |  |  |  |  |  |  |  |  |
Maturity date | Nov. 04, 2020 |  |  |  |  |  |  |  |  |
Original License Agreements [Member] |  |  |  |  |  |  |  |  |  |
License to be paid |  |  |  |  |  |  |  |  |  | 10,000,000
Amended Agreements [Member] |  |  |  |  |  |  |  |  |  |
License to be paid |  |  |  |  |  |  |  |  |  | 3,000,000
Amended Agreements [Member] | April 1 2020 [Member] |  |  |  |  |  |  |  |  |  |
License to be paid |  |  |  |  |  |  |  |  |  | $ 8,000,000
REGENXBIO [Member] | Licensing Agreements [Member] |  |  |  |  |  |  |  |  |  |
Guaranteed upfront payment |  |  | $ 20,000,000 |  |  |  |  |  |  |
Payment on Execution of Contracts |  |  | 10,000,000 |  |  |  |  |  |  |
Due to licensor current |  |  | 10,000,000 |  |  |  |  |  |  |
Annual fees |  |  | 100,000,000 |  |  |  |  |  |  |
Guaranteed and payable |  |  | $ 20,000,000 |  |  |  |  |  |  |
Maturity date |  |  | Nov. 04, 2020 |  |  |  |  |  |  |
Royalties payments |  |  | $ 60,000,000 |  |  |  |  |  |  |
Finite-lived intangible asset, useful life |  |  | 8 years |  |  |  |  |  |  |
EBRP [Member] | Eb Agreement [Member] |  |  |  |  |  |  |  |  |  |
Issuance of common shares | shares |  |  |  |  | 375,000 |  |  |  |  |
Value of licensed technology |  |  |  | $ 2,450,000 | $ 2,450,000 |  |  |  |  |
EBMRF [Member] | Eb Agreement [Member] |  |  |  |  |  |  |  |  |  |
Issuance of common shares | shares |  |  |  |  | 375,000 |  |  |  |  |
Value of licensed technology |  |  |  | $ 2,450,000 | $ 2,450,000 |  |  |  |  |

X
- Definition Guaranteed and payable. + References No definition available. + Details
Name: | abeo_GuaranteedAndPayable
Namespace Prefix: | abeo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Guaranteed upfront payment. + References No definition available. + Details
Name: | abeo_GuaranteedUpfrontPayments
Namespace Prefix: | abeo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of loss on arbitration ruling on licensing agreement included in net income that result in no cash inflow (outflow), classified as other. + References No definition available. + Details
Name: | abeo_NonCashLossOnArbitrationRulingOnLicensingAgreement
Namespace Prefix: | abeo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Refers to the number of licensing agreements under research and development arrangements + References No definition available. + Details
Name: | abeo_NumberOfLicenseAgreementsResearchAndDevelopmentArrangements
Namespace Prefix: | abeo_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Payment on Execution of Contracts. + References No definition available. + Details
Name: | abeo_PaymentForExecutionOfContracts
Namespace Prefix: | abeo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274 + Details
Name: | us-gaap_AmortizationOfIntangibleAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Face (par) amount of debt instrument at time of issuance. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28551-108399 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 55 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400 + Details
Name: | us-gaap_DebtInstrumentFaceAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Date when the debt instrument is scheduled to be fully repaid, in CCYY-MM-DD format. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22(a)(2)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb)(2) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
Name: | us-gaap_DebtInstrumentMaturityDate
Namespace Prefix: | us-gaap_
Data Type: | xbrli:dateItemType
Balance Type: | na
Period Type: | duration

X
- Definition Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)(1)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_DueToRelatedPartiesCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of interest payable on debt, including, but not limited to, trade payables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.15(5)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.15(a)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 + Details
Name: | us-gaap_InterestPayableCurrentAndNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of cash paid for royalties during the current period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 25 -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3536-108585 + Details
Name: | us-gaap_PaymentsForRoyalties
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of obligations related to rights to programming, including, but not limited to, feature films and episodic series, acquired under license agreements that will be paid within the next twelve months. + References No definition available. + Details
Name: | us-gaap_ProgramRightsObligationsCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Number of new stock issued during the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_StockIssuedDuringPeriodSharesNewIssues
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of stock bought back by the entity at the exercise price or redemption price. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644 + Details
Name: | us-gaap_StockRedeemedOrCalledDuringPeriodShares
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=abeo_AbeonaTherapeuticsLlcMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersByTypeAxis=abeo_EbAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=abeo_OriginalLicenseAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=abeo_AmendedAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardDateAxis=abeo_AprilOneTwentyTwentyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=abeo_REGENXBIOMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_LicensingAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=abeo_EBResearchPartnershipMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=abeo_EpidermolysisBullosaMedicalResearchFoundationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |