XML 45 R30.htm IDEA: XBRL DOCUMENT
v3.21.1

SCHEDULE OF STOCK BASED COMPENSATION (Details) - USD ($) | 3 Months Ended
--- | ---
Mar. 31, 2021 | Mar. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |
Total stock-based compensation expense | $ 1,083,000 | $ 1,256,000
Share-based Payment Arrangement, Option [Member] |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |
Total stock-based compensation expense | 1,083,000 | 1,256,000
Tax benefit |  |
Stock based compensation expense, net of tax | 1,083,000 | 1,256,000
Share-based Payment Arrangement, Option [Member] | Research and Development Expense [Member] |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |
Total stock-based compensation expense | 609,000 | 744,000
Share-based Payment Arrangement, Option [Member] | Selling, General and Administrative Expenses [Member] |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |
Total stock-based compensation expense | 474,000 | 512,000
Share-based Payment Arrangement, Option [Member] | Stock Option Based Compensation Expense Included In Operating Expense [Member] |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |
Total stock-based compensation expense | 1,083,000 | 1,256,000
Restricted Stock [Member] |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |
Total stock-based compensation expense | 867,000 | 464,000
Tax benefit |  |
Stock based compensation expense, net of tax | 867,000 | 464,000
Restricted Stock [Member] | Research and Development Expense [Member] |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |
Total stock-based compensation expense | 546,000 | 325,000
Restricted Stock [Member] | Selling, General and Administrative Expenses [Member] |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |
Total stock-based compensation expense | 321,000 | 139,000
Restricted Stock [Member] | Stock Option Based Compensation Expense Included In Operating Expense [Member] |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |
Total stock-based compensation expense | $ 867,000 | $ 464,000

X
- Definition Amount of expense for award under share-based payment arrangement. Excludes amount capitalized. + References Reference 1: 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 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=122041274&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 2 -Subparagraph (h)(1)(i) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_AllocatedShareBasedCompensationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, after tax, of expense for award under share-based payment arrangement. + References No definition available. + Details
Name: | us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of tax benefit for recognition of expense of award under share-based payment arrangement. + 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)(i) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_EmployeeStockOptionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_ResearchAndDevelopmentExpenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_SellingGeneralAndAdministrativeExpensesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=abeo_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_RestrictedStockMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |