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