XML 50 R39.htm IDEA: XBRL DOCUMENT
v3.23.1

Summary of Significant Accounting Policies (Details) - USD ($) | 12 Months Ended |
--- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020 | Mar. 21, 2016
Summary of Significant Accounting Policies (Details) [Line Items] |  |  |  |
Common stock, par value (in Dollars per share) |  |  |  | $ 0.001
Common stock authorized (in Shares) |  |  |  | 360,000,000
Cash and cash equivalents | $ 85,265 | $ 5,828,548 |  |
Restricted cash equivalents | $ 1,306,463 | $ 736,667 |  |
Account receivable | 71.89% | 33.38% |  |
Total revenues percentage | 93.22% | 46.24% |  |
Impairment of equity investments | $ 0 |  | $ 0 |
Labor pension fund percentage | 6.00% |  |  |
Percentage of monthly contribution | 6.00% |  |  |
Employee benefits amount | $ 13,031 | $ 11,375 |  |
Employee stock-based compensation expenses | 1,241,930 | 2,675,205 |  |
Non-employee stock-based compensation expenses | $ 5,794,848 | $ 2,631,550 |  |
Benefit percentage | 50.00% |  |  |
Biokey [Member] |  |  |  |
Summary of Significant Accounting Policies (Details) [Line Items] |  |  |  |
Account receivable | 16.62% |  |  |
GenePharm, Inc [Member] |  |  |  |
Summary of Significant Accounting Policies (Details) [Line Items] |  |  |  |
Account receivable |  | 37.48% |  |

X
- Definition Percentage of plan assets to benefit obligation of defined benefit plan. + References No definition available. + Details
Name: | abvc_DefinedBenefitPlanFundedPercentages
Namespace Prefix: | abvc_
Data Type: | dtr:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Impairment of equity investments. + References No definition available. + Details
Name: | abvc_ImpairmentOfEquityInvestments
Namespace Prefix: | abvc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Percentage of labour pension fund. for example : for the existing and new subscribers who are within the new basic wage cap of INR 15 000, the employer contributes an amount equal to 8.33% of the basic wage to the EPS fund and the central government contributes a subsidy of 1.16% of the salary into the EPS. + References No definition available. + Details
Name: | abvc_LabourPensionFundPercentage
Namespace Prefix: | abvc_
Data Type: | dtr:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of monthly contribution. + References No definition available. + Details
Name: | abvc_PercentageOfMonthlyContributions
Namespace Prefix: | abvc_
Data Type: | dtr:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of stock based compensation for employees. + References No definition available. + Details
Name: | abvc_StockBasedCompensationForEmployees
Namespace Prefix: | abvc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Stock based compensation for nonemployees. + References No definition available. + Details
Name: | abvc_StockBasedCompensationForNonemployees
Namespace Prefix: | abvc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

X
- References No definition available. + Details
Name: | abvc_TotalRevenues
Namespace Prefix: | abvc_
Data Type: | dtr:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3044-108585 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(1)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_CashAndCashEquivalentsAtCarryingValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of cost for actuarial present value of benefits attributed to service rendered by employee for defined benefit plan. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h)(1) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI https://asc.fasb.org/extlink&oid=123450688&loc=d3e4179-114921 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 6 -Subparagraph (a)(1) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e2709-114920 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(1) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 18 -URI https://asc.fasb.org/extlink&oid=123450688&loc=d3e4587-114921 + Details
Name: | us-gaap_DefinedBenefitPlanServiceCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Maximum number of excess stock shares permitted to be issued. + References No definition available. + Details
Name: | us-gaap_ExcessStockSharesAuthorized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Ratio of the allowance for doubtful accounts to accounts receivable, expressed as a percentage, for health care organizations. + References No definition available. + Details
Name: | us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of cash and cash equivalents restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + References Reference 1: 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(a)(2)) -URI https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(1)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 8 -URI https://asc.fasb.org/extlink&oid=126999549&loc=SL98516268-108586 Reference 4: 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(1)(a)) -URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3044-108585 + Details
Name: | us-gaap_RestrictedCashAndCashEquivalents
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Per share amount of par value or stated value of stock classified as temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=122040564&loc=d3e177068-122764 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 (27) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_TemporaryEquityParOrStatedValuePerShare
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BiokeyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_GenePharmInctheGenePharmMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |