XML 40 R30.htm IDEA: XBRL DOCUMENT v3.20.2

Stock-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2020

Share-based Payment Arrangement [Abstract]

Summary of Stock Option and Restricted Stock Awards

A summary of stock option awards and restricted stock grants for the nine-months ended September 30, 2020 is presented below:

		Stock Options								Restricted Stock Awards								Weighted Average
		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, 2020			4,332,142			$	2.63				8,750			$	1.59
Equity awards granted			654,000			$	3.48				429,855			$	1.16
Options exercised			(140,864	)		$	2.64
Vested and issued			-			$	-				(434,105	)		$	1.16
Equity awards forfeited, cancelled, or expired			(192,803	)		$	2.23				(3,500	)		$	1.59
Equity awards outstanding at September 30, 2020			4,652,475			$	2.77				1,000			$	1.59				8.0
Aggregate intrinsic value of outstanding equity awards at September 30, 2020		$	–							$	730
Equity awards exercisable at September 30, 2020			3,220,997			$	2.85												7.6
Aggregate intrinsic value of equity awards exercisable at September 30, 2020		$	–

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,
			2020				2019
Risk-free interest rate			0.66% to 1.33	%			1.69% - 2.65	%
Expected volatility			100.4% to 104.8	%			101.3 -106.2	%
Expected life (in years)			8.0 to 10.0				6.5 - 9.2
Expected dividend yield			-	%			-	%

X

- Definition

Summary of stock option and restricted stock awards [Table text block]

+ References

No definition available.

+ Details

Name:	CLSN_SummaryOfStockOptionAndRestrictedStockAwardsTableTextBlock
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=120381028&loc=d3e5070-113901

+ Details

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