XML 101 R87.htm IDEA: XBRL DOCUMENT
v3.19.2

Pro Forma Financial Statements (Details Textual) - USD ($) |  |  | 1 Months Ended | 3 Months Ended | 12 Months Ended
--- | --- | --- | --- | --- | ---
May 06, 2016 | Dec. 29, 2015 | Jul. 24, 2017 | Feb. 28, 2017 | Aug. 26, 2016 | Mar. 31, 2016 | Mar. 31, 2019 | Mar. 31, 2018 | Dec. 31, 2018 | Dec. 31, 2017
Pro Forma Adjustments (Textual) |  |  |  |  |  |  |  |  |  |
Common stock newly issued, value |  |  |  |  |  |  | $ 694,219 | $ 80,000 | $ 80,000 | $ 5,850,000
Fully expense entire amount |  |  |  |  |  |  |  |  | 10,000,000 |
Aggregate amount |  |  |  |  |  |  |  |  | $ 10,000,000 |
Common stock, par value |  |  |  |  |  |  | $ 0.001 |  | $ 0.001 | $ 0.001
ABVC [Member] |  |  |  |  |  |  |  |  |  |
Pro Forma Adjustments (Textual) |  |  |  |  |  |  |  |  |  |
Due from related parties |  |  |  |  |  |  |  |  | $ 59,810 |
Due to related parties |  |  |  |  |  |  |  |  | $ 58,684 |
Common stock newly issued, shares |  |  |  |  |  |  |  |  | 29,561,231 |
Closing share price |  |  |  |  |  |  |  |  | $ 1.50 |
BioLite, Inc., [Member] |  |  |  |  |  |  |  |  |  |
Pro Forma Adjustments (Textual) |  |  |  |  |  |  |  |  |  |
Common stock newly issued, value |  |  |  |  | $ 1,468,750 |  |  |  |  |
Net proceeds from offering |  |  |  |  | $ 2,350,000 |  |  |  |  |
Common stock, par value |  |  |  |  | $ 0.001 |  |  |  |  |
Purchase price per share |  |  |  |  | $ 1.60 |  |  |  |  |
Collaborative Arrangement [Member] |  |  |  |  |  |  |  |  |  |
Pro Forma Adjustments (Textual) |  |  |  |  |  |  |  |  |  |
Amount received from BriVision |  | $ 100,000,000 | $ 3,000,000 |  |  |  |  |  |  |
Description of payment settlement |  | Upfront payment shall upon the signing of this BioLite Collaborative Agreement: 3.5% of total payment. After receiving upfront payment from BriVision, BioLite has to deliver all data to BriVision in one week. Upon the first IND submission, BriVision shall pay, but no later than December 15, 2016: 6.5% of total payment. After receiving second payment from BriVision, BioLite has to deliver IND package to BriVision in one week. At the completion of first phase II clinical trial, BriVision shall pay, but no later than September 15, 2017: 15% of total payment. After receiving third payment from BriVision, BioLite has to deliver phase II clinical study report to BriVision in three months. Upon the phase III IND submission, BriVision shall pay, but no later than December 15, 2018: 20% of total payment. After receiving forth payment from BriVision, BioLite has to deliver IND package to BriVision in one week. At the completion of phase III, BriVision shall pay, but no later than September 15, 2019:25% of total payment. After receiving fifth payment from BriVision, BioLite has to deliver phase III clinical study report to BriVision in three months. Upon the NDA submission, BriVision shall pay, but no later than December 15, 2020, BriVision shall pay: 30% of total payment. After receiving sixth payment from BriVision, BioLite has to deliver NDA package to BriVision in one week. |  |  |  |  |  |  |  |
Agreement, terms |  | This BioLite Collaborative Agreement shall, once signed by both Parties, remain in effect for fifteen years as of the first commercial sales of the Product in the Territory and automatically renew for five more years unless either party gives the other party six month written notice of termination prior to the expiration date of the term. |  |  |  |  |  |  |  |
Upfront payments |  | $ 3,500,000 |  |  |  |  |  |  |  |
Percentage of payments under collaborative agreement |  | 3.50% | 50.00% |  |  |  | 15.00% |  | 15.00% |
Milestone payments to BioLite in cash | $ 2,600,000 |  |  |  |  |  |  |  |  |
Common stock newly issued, value | $ 900,000 |  | $ 3,000,000 |  |  |  |  |  |  |
Common stock newly issued, shares | 562,500 |  |  |  |  |  |  |  |  |
Share price | $ 1.60 |  |  | $ 2.0 |  |  |  |  |  |
Accounts payable |  |  |  |  |  |  | $ 15,000,000 |  | $ 15,000,000 |
Collaborative Arrangement One [Member] |  |  |  |  |  |  |  |  |  |
Pro Forma Adjustments (Textual) |  |  |  |  |  |  |  |  |  |
Percentage of payments under collaborative agreement |  |  |  |  |  | 6.50% |  |  |  |
Milestone payments to BioLite in cash |  |  |  | $ 650,000 |  |  |  |  |  |
Common stock newly issued, value |  |  |  | $ 5,850,000 |  |  |  |  |  |
Common stock newly issued, shares |  |  |  | 2,925,000 |  |  |  |  |  |
Share price |  |  |  | $ 2.0 |  |  |  |  |  |
Accounts payable |  |  |  |  |  | $ 6,500,000 |  |  |  |
BioLite Collaborative Agreement [Member] |  |  |  |  |  |  |  |  |  |
Pro Forma Adjustments (Textual) |  |  |  |  |  |  |  |  |  |
Common stock newly issued, value |  |  |  |  |  |  |  |  | $ 6,750,000 |
Common stock newly issued, shares |  |  |  |  |  |  |  |  | 3,487,500 |
Investment loss recognized write-off amount |  |  |  |  |  |  |  |  | $ 4,313,725 |

X
- Definition Aggregate amount. + References No definition available. + Details
Name: | abvcd_AggregateAmount
Namespace Prefix: | abvcd_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Closing share price. + References No definition available. + Details
Name: | abvcd_ClosingSharePrice
Namespace Prefix: | abvcd_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Fully expense entire amount. + References No definition available. + Details
Name: | abvcd_FullyExpenseEntireAmount
Namespace Prefix: | abvcd_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Milestone payments. + References No definition available. + Details
Name: | abvcd_MilestonePayments
Namespace Prefix: | abvcd_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Percentage of payments under collaborative agreement. + References No definition available. + Details
Name: | abvcd_PercentageOfPaymentsUnderCollaborativeAgreement
Namespace Prefix: | abvcd_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition The amount of upfront payments which are paid during the term of agreement. + References No definition available. + Details
Name: | abvcd_UpfrontPayments
Namespace Prefix: | abvcd_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount for accounts payable to related parties. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)(1)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.15(5)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.17) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 + Details
Name: | us-gaap_AccountsPayableRelatedPartiesCurrentAndNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Face amount or stated value per share of common stock. + 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 http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_CommonStockParOrStatedValuePerShare
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth, at the financial statement date. which are usually due after one year (or one business cycle). + 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 210.5-02.11) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)(1)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 + Details
Name: | us-gaap_DueFromRelatedPartiesNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount payable to related parties classified as other. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)(1)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.15(3),(4)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.17) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 + Details
Name: | us-gaap_DueToOtherRelatedPartiesCurrentAndNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Portion of the carrying amount as of the balance sheet date of obligations due all related parties that is payable after one year or beyond the normal operating cycle if longer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)(1)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.23) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 + Details
Name: | us-gaap_DueToRelatedPartiesNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of realized and unrealized gain (loss), from the firm's direct investment activity, conducted separately from customer trading activities, and includes, but is not limited to, investments in private equity, alternative investment products, real estate, and exchanges and memberships. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.2,3) -URI http://asc.fasb.org/extlink&oid=116637232&loc=SL114874131-224263 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.13(g),(h)) -URI http://asc.fasb.org/extlink&oid=116637391&loc=SL114874048-224260 + Details
Name: | us-gaap_PrincipalInvestmentGainsLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash inflow associated with the amount received from entity's first offering of stock to the public. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 14 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3255-108585 + Details
Name: | us-gaap_ProceedsFromIssuanceInitialPublicOffering
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Description of the effects of any change in the method of establishing the terms of a related party transaction for example, pricing terms, from that used in the preceding period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 + Details
Name: | us-gaap_RelatedPartyTransactionEffectsOfAnyChangeInMethodOfEstablishingTerms
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Description of the terms and manner of settlement of the related party transaction. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 + Details
Name: | us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Per share amount received by subsidiary or equity investee for each share of common stock issued or sold in the stock transaction. + References No definition available. + Details
Name: | us-gaap_SaleOfStockPricePerShare
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Price of a single share of a number of saleable stocks of a company. + References No definition available. + Details
Name: | us-gaap_SharePrice
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of new stock issued during the period. + 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 http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644 Reference 3: 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 http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 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(28)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_StockIssuedDuringPeriodSharesNewIssues
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering. + References Reference 1: 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 http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644 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(29)) -URI http://asc.fasb.org/extlink&oid=6877327&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(28)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_StockIssuedDuringPeriodValueNewIssues
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_RelatedPartyTransactionAxis=abvcd_ABVCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=abvcd_BioliteIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=us-gaap_CollaborativeArrangementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=abvcd_CollaborativeArrangementOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=abvcd_BioLiteCollaborativeAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |