XML 42 R32.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Stock-Based Compensation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions | 9 Months Ended |  |  |  |
--- | --- | --- | --- | --- | ---
Sep. 30, 2022 | Sep. 30, 2021 | Jan. 01, 2022 | Dec. 31, 2021 | Jun. 30, 2021 | Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |  |  |
Fair value of a share of common stock |  |  |  |  | $ 16 | $ 0.83
Share based compensation by share based payment arrangement vesting period | 48 months |  |  |  |  |
Period of service minimum needed for vesting of stock options | 1 year |  |  |  |  |
Share based compensation by share based payment arrangement contractual term | 10 years |  |  |  |  |
Share based compensation by share based payment arrangement unrecognized compensation costs non vested options | $ 9.4 |  |  |  |  |
Share based compensation by share based payment arrangement unrecognized compensation costs weighted aveage period of recognition | 2 years 9 months 18 days |  |  |  |  |
Weighted average grant date fair value of options granted | $ 3.77 | $ 1.34 |  |  |  |
Common stock shares authorized | 300,000,000 |  |  | 300,000,000 |  |
Stock Options Granted Before December 31, 2017 [Member] |  |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |  |  |
Share based compensation by share based payment arrangement contractual term | 10 years |  |  |  |  |
2013 Amended And Restated Stock Performance Plan [Member] | Stock Options Granted Before December 31, 2017 [Member] | Minimum [Member] |  |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |  |  |
Share based compensation by share based payment arrangement vesting period | 3 months |  |  |  |  |
2013 Amended And Restated Stock Performance Plan [Member] | Stock Options Granted Before December 31, 2017 [Member] | Maximum [Member] |  |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |  |  |
Share based compensation by share based payment arrangement vesting period | 24 months |  |  |  |  |
2021 Equity Incentive Plan [Member] |  |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |  |  |
Shares available for future grant | 4,030,960 |  |  |  | 7,698,282 |
Share based compensation arrangement by share based payment award Cumulative annual increase in common stock shares reserved for issuance, percentage |  |  |  |  | 5.00% |
Share based compensation arrangement by share based payment award number of shares authorized | 9,721,945 |  |  |  |  |
2021 Equity Incentive Plan [Member] | New Shares [Member] |  |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |  |  |
Shares available for future grant |  |  |  |  | 3,550,000 |
2021 Equity Incentive Plan [Member] | Maximum [Member] |  |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |  |  |
Maximum threshold common stock issuable on exercise of incentive stock options |  |  |  |  | 12,000,000 |
Common stock, capital shares reserved for future issuance |  |  | 2,023,663 |  |  |
Employee Stock Purchase Plan [Member] |  |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |  |  |
Common stock, capital shares reserved for future issuance |  |  | 404,732 |  |  |
Share based compensation arrangement by share based payment award Cumulative annual increase in shares reserved for issuance, percentage |  |  |  |  | 1.00% |
Share based compensation arrangement by share based payment award shares of common stock outstanding maximum cumulative annual increase |  |  |  |  | 800,000 |
Stock issued during period shares employee stock purchase plans | 0 |  |  |  |  |
Common stock shares authorized | 779,732 |  |  |  |  |
Employee Stock Purchase Plan [Member] | Employee Stock [Member] |  |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |  |  |
Common stock, capital shares reserved for future issuance |  |  |  |  | 375,000 |
Two Thousand And Thirteen Plan [Member] |  |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |  |  |
Shares available for future grant |  |  |  |  | 667,104 |
2013 and 2021 Equity Incentive Plan [Member] | Stock Options Granted After December 31, 2017 [Member] | Minimum [Member] |  |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |  |  |
Share based compensation by share based payment arrangement vesting period | 12 months |  |  |  |  |
2013 and 2021 Equity Incentive Plan [Member] | Stock Options Granted After December 31, 2017 [Member] | Maximum [Member] |  |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |  |  |
Share based compensation by share based payment arrangement vesting period | 36 months |  |  |  |  |

X
- Definition Fair value of a share of common stock. + References No definition available. + Details
Name: | abos_FairValueOfAShareOfCommonStock
Namespace Prefix: | abos_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Maximum threshold common stock issuable on exercise of incentive stock options. + References No definition available. + Details
Name: | abos_MaximumThresholdCommonStockIssuableOnExerciseOfIncentiveStockOptions
Namespace Prefix: | abos_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Period of service minimum needed for vesting of stock options. + References No definition available. + Details
Name: | abos_PeriodOfServiceMinimumNeededForVestingOfStockOptions
Namespace Prefix: | abos_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Share based compensation arrangement by share based payment award Cumulative annual increase in common stock shares reserved for issuance, percentage. + References No definition available. + Details
Name: | abos_ShareBasedCompensationArrangementByShareBasedPaymentAwardPercentageOfOutstandingCommonStockMaximumCumulativeAnnualIncrease
Namespace Prefix: | abos_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Share based compensation arrangement by share based payment award Cumulative annual increase in shares reserved for issuance, percentage. + References No definition available. + Details
Name: | abos_ShareBasedCompensationArrangementByShareBasedPaymentAwardPercentageOfOutstandingStockMaximumCumulativeAnnualIncrease
Namespace Prefix: | abos_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Share based compensation arrangement by share based payment award shares of common stock outstanding maximum cumulative annual increase. + References No definition available. + Details
Name: | abos_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesOfCommonStockOutstandingMaximumCumulativeAnnualIncrease
Namespace Prefix: | abos_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Aggregate number of common shares reserved for future issuance. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_CommonStockCapitalSharesReservedForFutureIssuance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition The maximum number of common shares permitted to be issued by an entity's charter and bylaws. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_CommonStockSharesAuthorized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Weighted-average period over which cost not yet recognized is expected to be recognized for award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of cost to be recognized for option under share-based payment arrangement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Period over which grantee's right to exercise award under share-based payment arrangement is no longer contingent on satisfaction of service or performance condition, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. Includes, but is not limited to, combination of market, performance or service condition. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
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 No definition available. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of shares authorized for issuance under share-based payment arrangement. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(3) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition The difference between the maximum number of shares (or other type of equity) authorized for issuance under the plan (including the effects of amendments and adjustments), and the sum of: 1) the number of shares (or other type of equity) already issued upon exercise of options or other equity-based awards under the plan; and 2) shares (or other type of equity) reserved for issuance on granting of outstanding awards, net of cancellations and forfeitures, if applicable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d)(1) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Period from grant date that an equity-based award expires, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
Name: | us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of shares issued during the period as a result of an employee stock purchase plan. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=126973232&loc=d3e21463-112644 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI https://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | abos_DetailsAxis=abos_StockOptionsGrantedBeforeDecemberThirtyFirstTwoThousandAndSeventeenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=abos_TwoThousandAndThirteenAmendedAndRestatedStockPerformancePlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=abos_TwoThousandAndTwentyOneEquityIncentivePlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementClassOfStockAxis=abos_NewSharesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=abos_EmployeeStockPurchasePlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SubsidiarySaleOfStockAxis=us-gaap_EmployeeStockMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=abos_TwoThousandAndThirteenPlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=abos_TwoThousandAndThirteenTwoThousandAndTwentyOneEquityIncentivePlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | abos_DetailsAxis=abos_StockOptionsGrantedAfterDecemberThirtyFirstTwoThousandAndSeventeenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |