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NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |
SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE | SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE
|  | For the years ended December 31, |
|  | 2021 |  |  | 2020 |
Restricted stock |  |  | 2,431,515 |  |  |  | 2,952,499 |
Stock options |  |  | 7,934,851 |  |  |  | 5,685,539 |
Stock purchase warrants |  |  | 44,700,000 |  |  |  | - |
Total |  |  | 55,066,366 |  |  |  | 8,638,038 |
SCHEDULE OF STOCK BASED COMPENSATION | The following table summarizes stock option-based option compensation for 2021 and 2020, which was allocated as follows: SCHEDULE OF STOCK BASED COMPENSATION
|  | For the years ended December 31, |
|  | 2021 |  |  | 2020 |
Research and development |  | $ | 1,915,000 |  |  | $ | 3,126,000 |
General and administrative |  |  | 3,335,000 |  |  |  | 2,727,000 |
Stock option-based compensation expense included in operating expense |  |  | 5,250,000 |  |  |  | 5,853,000 |
Total stock option-based compensation expense |  |  | 5,250,000 |  |  |  | 5,853,000 |
Tax benefit |  |  | - |  |  |  | - |
Stock option-based compensation expense, net of tax |  | $ | 5,250,000 |  |  | $ | 5,853,000 |
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 2021 and 2020, which was allocated as follows: SCHEDULE OF STOCK BASED COMPENSATION
|  | For the years ended December 31, |
|  | 2021 |  |  | 2020 |
Research and development |  | $ | 1,384,000 |  |  | $ | 957,000 |
General and administrative |  |  | 2,282,000 |  |  |  | 1,377,000 |
Restricted stock-based compensation expense included in operating expense |  |  | 3,666,000 |  |  |  | 2,334,000 |
Total restricted stock-based compensation expense |  |  | 3,666,000 |  |  |  | 2,334,000 |
Tax benefit |  |  | - |  |  |  | - |
Restricted stock-based compensation expense, net of tax |  | $ | 3,666,000 |  |  | $ | 2,334,000 |

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- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257 + Details
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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=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 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901 + Details
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