XML 192 R67.htm IDEA: XBRL DOCUMENT v3.24.4

Related Party Transactions and Balances (Details) - Schedule of Key Management Personnel Compensation - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Total related party transactions	$ 2,561,707	$ 3,150,921	$ 4,545,193	$ 3,702,373
Management Fees and Salaries in Research and Development [Member]
Related Party Transaction [Line Items]
Total related party transactions	643,573	393,595
Management Fees and Salaries in General and Administrative Expenses [Member]
Related Party Transaction [Line Items]
Total related party transactions	1,007,319	852,094
Share-Based Compensation in Research and Development [Member]
Related Party Transaction [Line Items]
Total related party transactions	314,092	403,791
Share-Based Compensation in General and Administrative Expenses [Member]
Related Party Transaction [Line Items]
Total related party transactions	$ 596,723	$ 1,501,411

X

- Definition

Amount of transactions with related party during the financial reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-3

+ Details

Name:	us-gaap_RelatedPartyTransactionAmountsOfTransaction
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

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 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481990/310-10-45-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c)(2)(i))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c)(2)(ii))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

+ Details

Name:	us-gaap_RelatedPartyTransactionLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=acog_ManagementFeesAndSalariesInResearchAndDevelopmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=acog_ManagementFeesAndSalariesInGeneralAndAdministrativeExpensesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=acog_ShareBasedCompensationInResearchAndDevelopmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=acog_ShareBasedCompensationInGeneralAndAdministrativeExpensesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: