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ORGANIZATION AND DESCRIPTION OF BUSINESS OPERATIONS | 3 Months Ended
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Mar. 31, 2021
ORGANIZATION AND DESCRIPTION OF BUSINESS OPERATIONS [Abstract] |
ORGANIZATION AND DESCRIPTION OF BUSINESS OPERATIONS |
NOTE 1 | ORGANIZATION AND DESCRIPTION OF BUSINESS OPERATIONS
Brooklyn ImmunoTherapeutics Inc. (“Brooklyn” or the “Company”), together with its subsidiary, Brooklyn ImmunoTherapeutics LLC (“Brooklyn LLC”) is a clinical stage biopharmaceutical company focused on developing a cytokine-based therapy to treat patients with cancer. NTN Buzztime, Inc. Transaction On August 12, 2020, the Company and NTN Buzztime, Inc. (“NTN”) and BIT Merger Sub, Inc. (the “Merger Sub”), a wholly owned subsidiary of NTN, entered into an Agreement and Plan of Merger and Reorganization (the “Merger Agreement”). Pursuant to the Merger Agreement, among other matters, the Merger Sub merged with and into Brooklyn LLC, with Brooklyn LLC continuing as a wholly owned subsidiary of NTN and the surviving company of the merger. The merger was closed on March 25, 2021. After the merger, NTN changed its name to Brooklyn ImmunoTherapeutics, Inc. The merger was accounted for as a reverse acquisition with Brooklyn LLC being deemed the acquiring company for accounting purposes. On March 26, 2021, the Company sold its rights, title and interest in and to the assets relating to the business it operated prior to the merger, which was operated under the name NTN Buzztime, Inc. to eGames.com Holdings LLC (“eGames.com”) in accordance with the terms of an asset purchase agreement dated September 18, 2020, as amended, between NTN and eGames.com (the “Asset Purchase Agreement”) (See Note 4).

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- Definition The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -URI http://asc.fasb.org/topic&trid=2122149 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -URI http://asc.fasb.org/topic&trid=2197479 + Details
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