XML 44 R34.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Impact of Recently Issued Accounting Standards - Impact of Adopting ASU 2014-09 (Details) - USD ($) | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2018 | Sep. 30, 2017 | Sep. 30, 2018 | Sep. 30, 2017
Revenues [Abstract] |  |  |  |
Total revenues | $ 2,000,868 | $ 2,644,543 | $ 27,979,273 | $ 33,432,852
Operating Expenses [Abstract] |  |  |  |
Research and development | 21,851,858 | 25,510,239 | 68,892,229 | 73,931,494
General and administrative | 6,791,693 | 6,319,775 | 23,679,018 | 20,256,470
Total operating expenses | 28,643,551 | 31,830,014 | 92,571,247 | 94,187,964
Calculated under Revenue Guidance in Effect before Topic 606 |  |  |  |
Revenues [Abstract] |  |  |  |
Total revenues | 4,578,594 |  | 34,691,063 |
Operating Expenses [Abstract] |  |  |  |
Research and development | 24,429,584 |  | 75,604,019 |
General and administrative | 6,791,693 |  | 23,679,018 |
Total operating expenses | 31,221,277 |  | 99,283,037 |
Accounting Standards Update 2014-09 | Difference between Revenue Guidance in Effect before and after Topic 606 |  |  |  |
Revenues [Abstract] |  |  |  |
Total revenues | (2,577,726) |  | (6,711,790) |
Operating Expenses [Abstract] |  |  |  |
Research and development | (2,577,726) |  | (6,711,790) |
General and administrative | 0 |  | 0 |
Total operating expenses | (2,577,726) |  | (6,711,790) |
Revenue under collaborative research and development arrangements |  |  |  |
Revenues [Abstract] |  |  |  |
Total revenues | 1,813,287 | 351,272 | 27,488,185 | 20,998,174
Revenue under collaborative research and development arrangements | Calculated under Revenue Guidance in Effect before Topic 606 |  |  |  |
Revenues [Abstract] |  |  |  |
Total revenues | 1,813,287 |  | 27,488,185 |
Revenue under collaborative research and development arrangements | Accounting Standards Update 2014-09 | Difference between Revenue Guidance in Effect before and after Topic 606 |  |  |  |
Revenues [Abstract] |  |  |  |
Total revenues | 0 |  | 0 |
Revenue under collaborative research and development arrangements with affiliated entities |  |  |  |
Revenues [Abstract] |  |  |  |
Total revenues | 184,990 | 129,133 | 393,317 | 539,342
Revenue under collaborative research and development arrangements with affiliated entities | Calculated under Revenue Guidance in Effect before Topic 606 |  |  |  |
Revenues [Abstract] |  |  |  |
Total revenues | 184,990 |  | 393,317 |
Revenue under collaborative research and development arrangements with affiliated entities | Accounting Standards Update 2014-09 | Difference between Revenue Guidance in Effect before and after Topic 606 |  |  |  |
Revenues [Abstract] |  |  |  |
Total revenues | 0 |  | 0 |
Grants and miscellaneous revenue |  |  |  |
Revenues [Abstract] |  |  |  |
Total revenues | 2,591 | 1,456,216 | 97,771 | 9,494,096
Grants and miscellaneous revenue | Calculated under Revenue Guidance in Effect before Topic 606 |  |  |  |
Revenues [Abstract] |  |  |  |
Total revenues | 1,628,433 |  | 3,645,107 |
Grants and miscellaneous revenue | Accounting Standards Update 2014-09 | Difference between Revenue Guidance in Effect before and after Topic 606 |  |  |  |
Revenues [Abstract] |  |  |  |
Total revenues | (1,625,842) |  | (3,547,336) |
Grants and miscellaneous revenue from affiliated entity |  |  |  |
Revenues [Abstract] |  |  |  |
Total revenues | 0 | $ 707,922 | 0 | $ 2,401,240
Grants and miscellaneous revenue from affiliated entity | Calculated under Revenue Guidance in Effect before Topic 606 |  |  |  |
Revenues [Abstract] |  |  |  |
Total revenues | 951,884 |  | 3,164,454 |
Grants and miscellaneous revenue from affiliated entity | Accounting Standards Update 2014-09 | Difference between Revenue Guidance in Effect before and after Topic 606 |  |  |  |
Revenues [Abstract] |  |  |  |
Total revenues | $ (951,884) |  | $ (3,164,454) |

X
- Definition The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + Details
Name: | us-gaap_GeneralAndAdministrativeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense. + References No definition available. + Details
Name: | us-gaap_OperatingExpenses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_OperatingExpensesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 985 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 730 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6420194&loc=d3e21568-108373 + Details
Name: | us-gaap_ResearchAndDevelopmentExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130543-203045 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130539-203045 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045 + Details
Name: | us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_RevenuesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_InitialApplicationPeriodCumulativeEffectTransitionAxis=us-gaap_CalculatedUnderRevenueGuidanceInEffectBeforeTopic606Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201409Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InitialApplicationPeriodCumulativeEffectTransitionAxis=us-gaap_DifferenceBetweenRevenueGuidanceInEffectBeforeAndAfterTopic606Member
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: | srt_ProductOrServiceAxis=ino_LicensewithAffiliatedEntitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

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