XML 45 R35.htm IDEA: XBRL DOCUMENT
v3.23.2

Collaborative Agreements (Details) |  |  |  |  |  |  |  | 1 Months Ended | 6 Months Ended |  |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Dec. 24, 2018 | Sep. 30, 2018 USD ($) | Dec. 31, 2017 USD ($) | Sep. 25, 2017 USD ($) | Aug. 15, 2017 USD ($) | Aug. 31, 2016 USD ($) | Aug. 31, 2016 TWD ($) | Jul. 27, 2016 USD ($) | Dec. 31, 2015 USD ($) | Jun. 30, 2023 USD ($) | Feb. 23, 2023 shares | Jun. 10, 2022 USD ($) | Aug. 05, 2019 USD ($) shares | Jun. 30, 2019 USD ($) shares
Collaborative Agreements (Details) [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Milestone payments royalty percentage |  |  |  |  |  |  |  |  |  | 12.00% |  |  |  |
Amount received |  |  |  |  |  |  |  |  |  |  |  | $ 3,000,000 |  |
Co-Dev agreement, description | the Company received the remaining balance of $2,550,000 in the form of newly issued shares of Rgene’s Common Stock, at the price of NT$50 (approximately equivalent to $1.64 per share), for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the year ended December 31, 2018, the Company has recognized investment loss of $549. |  |  |  |  |  |  |  |  |  |  |  |  |
Shares issued (in Shares) | shares |  |  |  |  |  |  |  |  |  |  | 5,291,667 |  |  |
BHK Co-Development Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Collaborative Agreements (Details) [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Milestone payment |  |  |  |  |  |  | $ 31,649,000 | $ 10,000,000 |  |  |  |  |  |
Description of payment settlement |  |  |  |  |  |  |  | ●Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment ● Upon the first Investigational New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or 10% of total payment ● At the completion of first phase II clinical trial: $1 million, or 10% of total payment ● At the initiation of phase III of clinical trial research: $3 million, or 30% of total payment ● Upon the New Drug Application (NDA) submission: $4 million, or 40% of total payment |  |  |  |  |  |
Upfront cash payment |  |  |  |  |  |  |  |  | $ 1,000,000 |  |  |  |  |
Data and development percentage |  |  |  |  |  |  |  |  | 10.00% |  |  |  |  |
Total cash amount |  |  |  |  |  | $ 1,000,000 |  |  | $ 10,000,000 |  |  |  |  |
Collaborative agreements, description |  |  |  |  |  |  |  |  | In 2015, the Company recognized the cash receipt in a total of NT$50 million, approximately equivalent to $1.64 million, as collaboration revenue when all research, technical, and development data was delivered to BHK. | In addition to the total of NT$50 million, approximately equivalent to $1.64 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales profit. |  |  |  |
Co-Dev Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Collaborative Agreements (Details) [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Data and development percentage |  |  |  |  |  |  |  |  |  | 50.00% |  |  |  |
Cash amount |  |  |  |  | $ 3,000,000 |  |  |  |  |  |  |  |  |
Addition cash payment |  |  |  |  |  |  |  |  |  | $ 3,000,000 |  |  |  |
Additional paid-in capital |  |  | $ 3,000,000 |  |  |  |  |  |  |  |  |  |  |
Amount received |  |  | 450,000 |  |  |  |  |  |  |  |  |  |  |
Collaborative Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Collaborative Agreements (Details) [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Data and development percentage |  |  |  |  |  |  |  |  |  | 50.00% |  |  |  |
Total cash amount |  | $ 3,000,000 |  |  |  |  |  |  |  |  |  |  |  |
Cash amount |  |  |  |  |  |  |  |  |  | $ 3,000,000 |  |  |  |
Licensing rights |  |  |  | $ 3,000,000 |  |  |  |  |  |  |  |  |  |
Research and development expense |  |  | $ 3,000,000 |  |  |  |  |  |  |  |  |  |  |
BioFirst Stock Purchase Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Collaborative Agreements (Details) [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amount received |  |  |  |  |  |  |  |  |  |  |  |  | $ 2,902,911 | $ 3,000,000
Shares issued (in Shares) | shares |  |  |  |  |  |  |  |  |  |  |  |  | 414,702 | 428,571

X
- Definition The amount of addition cash payment. + References No definition available. + Details
Name: | abvc_AdditionCashPayment
Namespace Prefix: | abvc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount received. + References No definition available. + Details
Name: | abvc_AmountReceived
Namespace Prefix: | abvc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Co-Dev agreement description. + References No definition available. + Details
Name: | abvc_CoDevAgreementDescription
Namespace Prefix: | abvc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Collaborative Agreements, description + References No definition available. + Details
Name: | abvc_CollaborativeAgreementsDescription
Namespace Prefix: | abvc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition The value of Common stock newly issued. for example : newly issued shares means any common shares issued pursuant to the primary share purchases. + References No definition available. + Details
Name: | abvc_IssuanceOfStockValue
Namespace Prefix: | abvc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

X
- Definition Milestone payments royalty percentage. + References No definition available. + Details
Name: | abvc_MilestonePaymentsRoyaltyPercentage
Namespace Prefix: | abvc_
Data Type: | dtr:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of payments under co-development agreement. + References No definition available. + Details
Name: | abvc_PercentageOfPaymentsUnderCodevelopmentAgreement
Namespace Prefix: | abvc_
Data Type: | dtr:percentItemType
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: | abvc_UpfrontCashPayment
Namespace Prefix: | abvc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital. + 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(30)(a)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_AdditionalPaidInCapitalCommonStock
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 924 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(a),(d)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 + Details
Name: | us-gaap_CostOfGoodsAndServicesSold
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of other research and development expense. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 730 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482916/730-10-50-1 + Details
Name: | us-gaap_OtherResearchAndDevelopmentExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Cash payments related to participation costs. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 926 -SubTopic 230 -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483170/926-230-45-1 + Details
Name: | us-gaap_PaymentsForParticipationLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Description of the terms and manner of settlement of the related party transaction. + References No definition available. + Details
Name: | us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 505 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2 + Details
Name: | us-gaap_SharesIssued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

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

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