v3.23.2

Note 19 - Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Notes Tables |
Schedule of Deferred Tax Assets [Table Text Block] |
|  | December 31, 2022 |  |  | December 31, 2021 |
Deferred tax assets: |  |  |  |  |  |  |  |
Accruals and other |  | $ | 1,738 |  |  | $ | 3,989 |
Research credits |  |  | 7,392 |  |  |  | 7,275 |
Net operating loss carryforward |  |  | 84,325 |  |  |  | 75,452 |
Section 59(e) R&D expenditures |  |  | 3,496 |  |  |  | 5,070 |
Section 174 R&D expenditures |  |  | 981 |  |  |  | — |
Deferred revenue |  |  | — |  |  |  | 19,666 |
Total deferred tax assets |  |  | 97,932 |  |  |  | 111,452 |
Valuation allowance |  |  | (97,932 | ) |  |  | (111,452 | )
Net deferred tax assets |  | $ | — |  |  | $ | — |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |
Tax at statutory federal rate |  | $ | 10,031 |  |  | $ | (7,370 | )
State tax—net of federal benefit |  |  | 823 |  |  |  | 231 |
Acquired assets |  |  | 1,728 |  |  |  | — |
Stock options |  |  | 611 |  |  |  | 718 |
Other |  |  | 340 |  |  |  | (20 | )
Change in valuation allowance |  |  | (13,520 | ) |  |  | 6,446 |
Provision for income taxes |  | $ | 13 |  |  | $ | 5 |
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |
Unrecognized benefit—beginning of period |  | $ | 2,635 |  |  | $ | 2,635 |
Gross increases—prior period tax positions |  |  | — |  |  |  | — |
Gross increases—current period tax positions |  |  | 43 |  |  |  | — |
Unrecognized benefit—end of period |  | $ | 2,678 |  |  | $ | 2,635 |

X
- References No definition available. + Details
Name: | acrx_ScheduleOfDeferredTaxAssetsTableTextBlock
Namespace Prefix: | acrx_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 217 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482663/740-10-55-217 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15A + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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