XML 31 R19.htm IDEA: XBRL DOCUMENT
v3.20.2

STOCK-BASED COMPENSATION (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2020
Share-based Payment Arrangement [Abstract] |
SCHEDULE OF STOCK BASED COMPENSATION | The following table summarizes stock option-based compensation for the three and six months ended June 30, 2020 and 2019: SCHEDULE OF STOCK BASED COMPENSATION
|  | For the three months ended June 30, |  |  | For the three months ended June 30, |  |  | For the six months ended June 30, |  |  | For the six months ended June 30, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Research and development |  | $ | 871,000 |  |  | $ | 1,009,000 |  |  | $ | 1,615,000 |  |  | $ | 2,041,000 |
General and administrative |  |  | 707,000 |  |  |  | 669,000 |  |  |  | 1,219,000 |  |  |  | 1,740,000 |
Stock option-based compensation expense included in operating expense |  |  | 1,578,000 |  |  |  | 1,678,000 |  |  |  | 2,834,000 |  |  |  | 3,781,000 |
Total stock option-based compensation expense |  |  | 1,578,000 |  |  |  | 1,678,000 |  |  |  | 2,834,000 |  |  |  | 3,781,000 |
Tax benefit |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Stock option-based compensation expense, net of tax |  | $ | 1,578,000 |  |  | $ | 1,678,000 |  |  | $ | 2,834,000 |  |  | $ | 3,781,000 |
SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS TO ESTIMATE THE FAIR VALUE OF THE OPTIONS GRANTED | We used the following weighted-average assumptions to estimate the fair value of the options granted for the periods indicated: SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS TO ESTIMATE THE FAIR VALUE OF THE OPTIONS GRANTED
|  | For the three months ended June 30, |  |  | For the three months ended June 30, |  |  | For the six months ended June 30, |  |  | For the six months ended June 30, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Expected volatility |  |  | 111% |  |  |  | 108% |  |  |  | 111% |  |  |  | 108% |
Expected term |  |  | 6.25 years |  |  |  | 5 years |  |  |  | 6.25 years |  |  |  | 5 years |
Risk-free interest rate |  |  | 0.23% |  |  |  | 2.21% |  |  |  | 0.30% |  |  |  | 2.24% |
Expected dividend yield |  |  | 0% |  |  |  | 0% |  |  |  | 0% |  |  |  | 0% |
SCHEDULE OF OPTIONS ACTIVITY | The following table summarizes the options granted for the periods indicated: SCHEDULE OF OPTIONS ACTIVITY
|  | For the three months ended June 30, |  |  | For the three months ended June 30, |  |  | For the six months ended June 30, |  |  | For the six months ended June 30, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Options granted |  |  | 1,897,119 |  |  |  | 1,183,890 |  |  |  | 3,073,046 |  |  |  | 1,384,890 |
Weighted-average: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Exercise price |  | $ | 2.83 |  |  | $ | 6.86 |  |  | $ | 2.30 |  |  | $ | 6.84 |
Grant date fair value |  | $ | 2.36 |  |  | $ | 5.39 |  |  | $ | 1.92 |  |  | $ | 5.37 |
SCHEDULE OF RESTRICTED COMMON STOCK SHARE-BASED COMPENSATION | SCHEDULE OF RESTRICTED COMMON STOCK SHARE-BASED COMPENSATION
|  | For the three months ended June 30, |  |  | For the three months ended June 30, |  |  | For the six months ended June 30, |  |  | For the six months ended June 30, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Research and development |  | $ | 147,000 |  |  | $ | - |  |  | $ | 472,000 |  |  | $ | - |
General and administrative |  |  | 40,000 |  |  |  | 78,000 |  |  |  | 179,000 |  |  |  | 250,000 |
Restricted stock-based compensation expense included in operating expense |  |  | 187,000 |  |  |  | 78,000 |  |  |  | 651,000 |  |  |  | 250,000 |
Total restricted stock-based compensation expense |  |  | 187,000 |  |  |  | 78,000 |  |  |  | 651,000 |  |  |  | 250,000 |
Tax benefit |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Restricted stock-based compensation expense, net of tax |  | $ | 187,000 |  |  | $ | 78,000 |  |  | $ | 651,000 |  |  | $ | 250,000 |

X
- References No definition available. + Details
Name: | abeo_ScheduleOfShareBasedCompensationRestrictedCommonStockTextBlock
Namespace Prefix: | abeo_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=115993241&loc=d3e301413-122809 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901 + Details
Name: | us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration