XML 147 R26.htm IDEA: XBRL DOCUMENT v3.24.3

Related Party Note Receivable (Tables)

6 Months Ended

Jun. 30, 2024

Related Party Note Receivable [Abstract]

Schedule of Unaudited Condensed Interim Consolidated Statement of Operations and Comprehensive loss.

		Principal				Interest
Balance as of December 31, 2022		$	—			$	—
Loans advanced			55,000				—
Interest accrued			—				2,550
Balance as of December 31, 2023		$	55,000			$	2,550
Interest accrued			—				1,645
Provision for credit losses			(55,000	)			—
Reversal of accrued interest			—				(4,195	)
Balance as of June 30, 2024		$	—			$	—

X

- References

No definition available.

+ Details

Name:	acog_RelatedPartyNoteReceivableAbstract
Namespace Prefix:	acog_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ 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(4))
-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(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration