XML 69 R59.htm IDEA: XBRL DOCUMENT
v3.24.3

LICENSE/SUPPLIER AGREEMENT (Details Narrative) - USD ($) |  | 1 Months Ended | 3 Months Ended | 9 Months Ended |
--- | --- | --- | --- | --- | ---
May 16, 2022 | Oct. 31, 2020 | Aug. 31, 2020 | Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2024 | Sep. 30, 2023 | Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |  |  |  |  |  |  |  |
Revenue recognized |  |  |  |  |  |  | $ 3,500,000 |
License Agreement Terms [Member] |  |  |  |  |  |  |  |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |  |  |  |  |  |  |  |
Milestone payments | $ 30,000,000.0 |  |  |  |  |  |  |
Sublicense And Inventory Purchase Agreements [Member] |  |  |  |  |  |  |  |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |  |  |  |  |  |  |  |
Fixed consideration |  |  | $ 7,000,000.0 |  |  |  |  |
Sublicense And Inventory Purchase Agreements [Member] | Event Based Milestone Payments [Member] | Maximum [Member] |  |  |  |  |  |  |  |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |  |  |  |  |  |  |  |
Variable consideration |  |  | 26,000,000.0 |  |  |  |  |
Sublicense And Inventory Purchase Agreements [Member] | Sales Based Milestone Payments [Member] | Maximum [Member] |  |  |  |  |  |  |  |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |  |  |  |  |  |  |  |
Variable consideration |  |  | $ 30,000,000.0 |  |  |  |  |
Sublicense And Inventory Purchase Agreements [Member] | License [Member] |  |  |  |  |  |  |  |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |  |  |  |  |  |  |  |
Revenue recognized |  |  |  | 0 | 0 | 0 | 0 |
Contract assets |  |  |  | 0 |  | 0 |  | $ 0
Sublicense Agreement Relating to Rett Syndrome [Member] |  |  |  |  |  |  |  |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |  |  |  |  |  |  |  |
Fixed consideration |  | $ 3,000,000.0 |  |  |  |  |  |
Sublicense Agreement Relating to Rett Syndrome [Member] | Event Based Milestone Payments [Member] | Maximum [Member] |  |  |  |  |  |  |  |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |  |  |  |  |  |  |  |
Variable consideration |  | 26,500,000 |  |  |  |  |  |
Sublicense Agreement Relating to Rett Syndrome [Member] | Sales Based Milestone Payments [Member] | Maximum [Member] |  |  |  |  |  |  |  |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |  |  |  |  |  |  |  |
Variable consideration |  | $ 30,000,000.0 |  |  |  |  |  |
Sublicense Agreement Relating to Rett Syndrome [Member] | License [Member] |  |  |  |  |  |  |  |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |  |  |  |  |  |  |  |
Revenue recognized |  |  |  |  | $ 3,500,000 |  | $ 3,500,000 |

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 Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 808 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479402/808-10-50-1 + Details
Name: | us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, after allowance for credit loss, of right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479837/606-10-45-3 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479837/606-10-45-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-8 + Details
Name: | us-gaap_ContractWithCustomerAssetNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of revenue recognized arising from contract liability from change in timeframe for performance obligation to be satisfied. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 + Details
Name: | us-gaap_ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of revenue recognized that was previously included in balance of obligation to transfer good or service to customer for which consideration from customer has been received or is due. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-8 + Details
Name: | us-gaap_ContractWithCustomerLiabilityRevenueRecognized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The minimum amount the entity agreed to spend under the long-term purchase commitment. + References No definition available. + Details
Name: | us-gaap_LongTermPurchaseCommitmentAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-41 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 270 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (ee) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32 Reference 4: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32 Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 924 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479941/924-10-S99-1 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-5 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-42 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-40 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-4 + Details
Name: | us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

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

X
- Details
Name: | srt_ProductOrServiceAxis=ABEO_EventBasedMilestonePaymentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=ABEO_SalesBasedMilestonePaymentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=us-gaap_LicenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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