XML 54 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: