XML 169 R51.htm IDEA: XBRL DOCUMENT v3.24.3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Balance as of January 1, 2023	$ 19,686,091	$ 7,309,311
Provisions for credit losses	0	11,850,788
Write-offs	250,971	0
Foreign exchange adjustments	0	525,992
Other adjustments	(31,286)	0
Balance as of December 31, 2023	$ 19,905,776	$ 19,686,091

X

- References

No definition available.

+ Details

Name:	cosm_ChangesInAllowanceForDoubtfulAccountsBeginningBalance
Namespace Prefix:	cosm_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	cosm_ChangesInAllowanceForDoubtfulAccountsEndingBalance
Namespace Prefix:	cosm_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountingPoliciesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of assets over their estimated remaining economic lives.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 45
-Paragraph 28
-Subparagraph (b)
-SubTopic 10
-Topic 230
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482740/230-10-45-28

+ Details

Name:	us-gaap_AdjustmentForAmortization
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount of loans and leases that have been written off from both loan receivables and allowance reserve for credit loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11B
-Subparagraph (c)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B

+ Details

Name:	us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount of expense related to credit loss from transactions other than loan and lease transactions.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 45
-Paragraph 28
-Subparagraph (a)
-SubTopic 10
-Topic 230
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482740/230-10-45-28

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(11))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

+ Details

Name:	us-gaap_ProvisionForOtherCreditLosses
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Adjustments to temporary equity resulting from foreign currency translation adjustments.

+ References

No definition available.

+ Details

Name:	us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration