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Impact of Recently Issued Accounting Standards (Tables) | 9 Months Ended
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Sep. 30, 2018
Accounting Policies [Abstract] |
Schedule of New Accounting Pronouncements and Changes in Accounting Principles | The cumulative effect of the changes made to the Company's condensed consolidated balance sheet as of January 1, 2018 for the adoption of ASU No. 2016-01 are included in the table below:
Equity: | Balance at December 31, 2017 |  | Adjustments due to ASU No. 2016-01 |  | Balance at January 1, 2018
Accumulated deficit | $ | (523,356,317 | ) |  | $ | 231,366 |  |  | $ | (523,124,951 | )
Accumulated other comprehensive loss | $ | (117,005 | ) |  | $ | (231,366 | ) |  | $ | (348,371 | )
The following table illustrates the impact that adopting Topic 606 has had on the Company's reported results in the condensed consolidated statement of operations for the three months ended September 30, 2018.
| Balances Without Adoption of Topic 606 for the Three Months Ended September 30, 2018 |  | Impact of Adopting Topic 606 |  | As Reported for the Three Months Ended September 30, 2018
Revenues: |  |  |  |  |
Revenue under collaborative research and development arrangements | $ | 1,813,287 |  |  | $ | — |  |  | $ | 1,813,287 |
Revenue under collaborative research and development arrangements with affiliated entities | 184,990 |  |  | — |  |  | 184,990 |
Grants and miscellaneous revenue | 1,628,433 |  |  | (1,625,842 | ) |  | 2,591 |
Grants and miscellaneous revenue from affiliated entity | 951,884 |  |  | (951,884 | ) |  | — |
Total revenues | 4,578,594 |  |  | (2,577,726 | ) |  | 2,000,868 |
Operating expenses: |  |  |  |  |
Research and development | 24,429,584 |  |  | (2,577,726 | ) |  | 21,851,858 |
General and administrative | 6,791,693 |  |  | — |  |  | 6,791,693 |
Total operating expenses | $ | 31,221,277 |  |  | $ | (2,577,726 | ) |  | $ | 28,643,551 |
The following table illustrates the impact that adopting Topic 606 has had on the Company's reported results in the condensed consolidated statement of operations for the nine months ended September 30, 2018.
| Balances Without Adoption of Topic 606 for the Nine Months Ended September 30, 2018 |  | Impact of Adopting Topic 606 |  | As Reported for the Nine Months Ended September 30, 2018
Revenues: |  |  |  |  |
Revenue under collaborative research and development arrangements | $ | 27,488,185 |  |  | $ | — |  |  | $ | 27,488,185 |
Revenue under collaborative research and development arrangements with affiliated entities | 393,317 |  |  | — |  |  | 393,317 |
Grants and miscellaneous revenue | 3,645,107 |  |  | (3,547,336 | ) |  | 97,771 |
Grants and miscellaneous revenue from affiliated entity | 3,164,454 |  |  | (3,164,454 | ) |  | — |
Total revenues | 34,691,063 |  |  | (6,711,790 | ) |  | 27,979,273 |
Operating expenses: |  |  |  |  |
Research and development | 75,604,019 |  |  | (6,711,790 | ) |  | 68,892,229 |
General and administrative | 23,679,018 |  |  | — |  |  | 23,679,018 |
Total operating expenses | $ | 99,283,037 |  |  | $ | (6,711,790 | ) |  | $ | 92,571,247 |

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