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NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |
SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE | We do not include the potential impact of dilutive securities in diluted net loss per share, as the impact of these items is anti-dilutive. Potential dilutive securities result from outstanding stock options, restricted stock and “non-pre-funded” warrants. We did not include the following potentially dilutive securities in the computation of diluted net loss per common share during the periods presented: SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE
|  | For the years ended December 31, |
|  | 2020 |  |  | 2019 |
Warrants |  |  | - |  |  |  | 70,000 |
Restricted stock |  |  | 2,952,499 |  |  |  | 354,625 |
Stock options |  |  | 5,685,539 |  |  |  | 6,055,395 |
Total |  |  | 8,638,038 |  |  |  | 6,480,020 |
SCHEDULE OF STOCK BASED COMPENSATION | The following table summarizes stock option-based option compensation for 2020 and 2019, which was allocated as follows: SCHEDULE OF STOCK BASED COMPENSATION
|  | For the years ended December 31, |
|  | 2020 |  |  | 2019 |
Research and development |  | $ | 3,126,000 |  |  | $ | 3,932,000 |
General and administrative |  |  | 2,727,000 |  |  |  | 3,406,000 |
Stock option-based compensation expense included in operating expense |  |  | 5,853,000 |  |  |  | 7,338,000 |
Total stock option-based compensation expense |  |  | 5,853,000 |  |  |  | 7,338,000 |
Tax benefit |  |  | - |  |  |  | - |
Stock option-based compensation expense, net of tax |  | $ | 5,853,000 |  |  | $ | 7,338,000 |
Restricted Stock [Member] |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |
SCHEDULE OF STOCK BASED COMPENSATION | The following table summarizes restricted stock-based compensation for 2020 and 2019, which was allocated as follows: SCHEDULE OF STOCK BASED COMPENSATION
|  | For the years ended December 31, |
|  | 2020 |  |  | 2019 |
Research and development |  | $ | 957,000 |  |  | $ | 454,000 |
General and administrative |  |  | 1,377,000 |  |  |  | 445,000 |
Restricted stock-based compensation expense included in operating expense |  |  | 2,334,000 |  |  |  | 899,000 |
Total restricted stock-based compensation expense |  |  | 2,334,000 |  |  |  | 899,000 |
Tax benefit |  |  | - |  |  |  | - |
Restricted stock-based compensation expense, net of tax |  | $ | 2,334,000 |  |  | $ | 899,000 |

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- 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
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