XML 38 R28.htm IDEA: XBRL DOCUMENT v3.10.0.1

Stock-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Stock Option Awards and Restricted Stock Grants

A summary of stock option awards and restricted stock grants for the nine-months ended September 30, 2018 is presented below:

		Stock Options								Restricted Stock Awards								Weighted Average
Equity Awards		Options Outstanding				Weighted Average Exercise Price				Non-vested Restricted Stock Outstanding				Weighted Average Grant Date Fair Value				Contractual Terms of Equity Awards (in years)
Equity awards outstanding at January 1, 2018			703,442			$	10.34				-			$	-
Equity awards granted			2,629,004			$	2.26				35,000			$	2.71
Vested and issued			-			$	-				(6,000	)		$	2.64
Equity awards forfeited, cancelled or expired			(113,701	)		$	40.23				-			$	-
Equity awards outstanding at September 30, 2018			3,218,745			$	2.67				29,000			$	2.72				9.4
Aggregate intrinsic value of outstanding equity awards at September 30, 2018		$	1,384,245							$	1,700
Equity awards exercisable at September 30, 2018			1,677,998			$	2.94												9.3
Aggregate intrinsic value of equity awards exercisable at September 30, 2018		$	706,552

Schedule of Assumptions Used to Determine Fair Value of Options Granted

The Company used the following assumptions for determining the fair value of options granted under the Black-Scholes option pricing model:

		Nine Months Ended September 30,
		2018				2017
Risk-free interest rate			2.82 – 3.02	%			2.21	%
Expected volatility			99.9 -102.1	%			90.4	%
Expected life (in years)			8.0 - 10.0				10.00
Expected dividend yield			-	%			-	%

X

- Definition

The tabular disclosure for share-based compensation, stock options and restricted stock awards, activity.

+ References

No definition available.

+ Details

Name:	CLSN_ScheduleOfSharebasedCompensationStockOptionsAndRestrictedStockAwardsActivityTableTextBlock
Namespace Prefix:	CLSN_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (f)(2)
-URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration