XML 204 R83.htm IDEA: XBRL DOCUMENT
v3.24.3

Liquidity Risk (Details) - Schedule of Contractual Undiscounted Cash Flow Requirements for Financial Liabilities - USD ($) | Jun. 30, 2024 | Dec. 31, 2023 | Dec. 31, 2022 | Mar. 31, 2015
--- | --- | --- | --- | ---
Schedule of Contractual Undiscounted Cash Flow Requirements for Financial Liabilities [Line Items] |  |  |  |
Accounts payable | $ 1,242,237 | $ 1,394,117 | $ 2,845,381 |
Promissory note | 1,211,463 | 1,211,463 | 1,211,463 | $ 1,400,000
Related Party [Member] |  |  |  |
Schedule of Contractual Undiscounted Cash Flow Requirements for Financial Liabilities [Line Items] |  |  |  |
Promissory note | 1,211,463 | 1,211,463 | 1,211,463 |
Total | 2,453,700 | 2,605,580 | 4,056,844 |
≤1 Year [Member] |  |  |  |
Schedule of Contractual Undiscounted Cash Flow Requirements for Financial Liabilities [Line Items] |  |  |  |
Accounts payable | 1,242,237 | 1,394,117 | 2,845,381 |
≤1 Year [Member] | Related Party [Member] |  |  |  |
Schedule of Contractual Undiscounted Cash Flow Requirements for Financial Liabilities [Line Items] |  |  |  |
Promissory note | 1,211,463 | 1,211,463 | 1,211,463 |
Total | 2,453,700 | 2,605,580 | 4,056,844 |
>1 Year [Member] |  |  |  |
Schedule of Contractual Undiscounted Cash Flow Requirements for Financial Liabilities [Line Items] |  |  |  |
Accounts payable |  |  |  |
>1 Year [Member] | Related Party [Member] |  |  |  |
Schedule of Contractual Undiscounted Cash Flow Requirements for Financial Liabilities [Line Items] |  |  |  |
Promissory note | 911,463 |  |  |
Total | $ 911,463 |  |  |

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

X
- Definition Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(20)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of contractual obligation, including, but not limited to, long-term debt, lease obligation, purchase obligation, and other commitments. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3 + Details
Name: | us-gaap_ContractualObligation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Including the current and noncurrent portions, aggregate carrying amount of all types of notes payable, as of the balance sheet date, with initial maturities beyond one year or beyond the normal operating cycle, if longer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -SubTopic 10 -Topic 210 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(16)(a)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(17)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 + Details
Name: | us-gaap_NotesPayable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardDateAxis=acog_LessThanOrEqualToOneYearMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardDateAxis=acog_GreaterThanOneYearMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |