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Significant Accounting Policies (Policies)
 6 Months Ended
Jun. 30, 2017
Accounting Policies [Abstract]  
Basis of Accounting, Policy [Policy Text Block]
Basis of Presentation
 
The accompanying unaudited interim condensed consolidated financial statements include the accounts of BIO-key International, Inc. and its wholly-owned subsidiary (collectively, the “Company”, or “BIO-key”) and are stated in conformity with accounting principles generally accepted in the United States of America, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). The operating results for interim periods are
not
necessarily indicative of results that
may
be expected for any other interim period or for the full year. Pursuant to such rules and regulations, certain financial information and footnote disclosures normally included in the financial statements have been condensed or omitted. Significant intercompany accounts and transactions have been eliminated in consolidation.
 
In the opinion of management, the accompanying unaudited interim consolidated financial statements contain all necessary adjustments, consisting only of those of a recurring nature, and disclosures to present fairly the Company’s financial position and the results of its operations and cash flows for the periods presented. The balance sheet at
December 31, 2016
was derived from the audited financial statements, but does
not
include all of the disclosures required by accounting principles generally accepted in the United States of America. These unaudited interim condensed consolidated financial statements should be read in conjunction with the financial statements and the related notes thereto included in the Company’s Annual Report on Form
10
-K for the fiscal year ended
December 31, 2016 (
the “Form
10
-K”), filed with the SEC on
March 31, 2017. 
New Accounting Pronouncements, Policy [Policy Text Block]
Recently Issued Accounting Pronouncements
  
In
May 2014,
ASU
No.
 
2014
-
09,
“Revenue from Contracts with Customers” was issued. The comprehensive new standard will supersede existing revenue recognition guidance and require revenue to be recognized when promised goods or services are transferred to customers in amounts that reflect the consideration to which the Company expects to be entitled in exchange for those goods or services. The guidance will also require that certain contract costs incurred to obtain or fulfill a contract, such as sales commissions, be capitalized as an asset and amortized as revenue is recognized. Adoption of the new rules could affect the timing of both revenue recognition and the incurrence of contract costs for certain transactions. The guidance permits
two
implementation approaches,
one
requiring retrospective application of the new standard with restatement of prior years and
one
requiring prospective application of the new standard with disclosure of results under old standards. The new standard was scheduled to be effective for reporting periods beginning after
December 
15,
2016
and early adoption is
not
permitted. In
August 2015,
the FASB issued ASU
2015
-
14,
"Revenue from Contracts with Customers (Topic
606
): Deferral of Effective Date" ("ASU
2015
-
14"
) which defers the effective date of ASU
2014
-
09
by
one
year. ASU
2014
-
09
is now effective for annual reporting periods beginning after
December 15, 2017
including interim periods within that reporting period.
 
The Company is continuing to evaluate the standard’s impact on its consolidated results of operations and financial condition. BIO-key has conducted initial analyses, developed a project management plan relative to the process of adopting this ASU, and is currently completing detailed contract reviews to determine potential adjustments to existing accounting policies as well as to support an evaluation of the standard’s impact on the Company’s consolidated results of operations and financial condition. For the majority of BIO-key’s revenue arrangements,
no
significant impacts are expected. However, in addition to expanded disclosures regarding revenue, the ASU could, for example, impact the timing of revenue recognition in some arrangements for which software industry-specific guidance (which the ASU supersedes) is presently utilized. The Company currently anticipates utilizing the modified retrospective method of adoption on
January 1, 2018.
 
 
 
In
July 2015
the FASB issued ASU
No.
2015
-
11,
"Inventory (Topic
330
): Simplifying the Measurement of Inventory" ("ASU
2015
-
11"
). The amendments in ASU
2015
-
11
clarifies the measurement of inventory to be the lower of cost or realizable value and would only apply to inventory valued using the FIFO or average costing methods. ASU
2015
-
11
is effective for fiscal years beginning after
December 15, 2016,
including interim periods within those fiscal years. The reporting entity should apply the amendments prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. The adoption of ASU
2015
-
11
did
not
materially impact the Company’s consolidated financial statements.
 
 
 
In
January 2016,
the FASB issued ASU
2016
-
01,
“Financial Instruments – Overall: Recognition and Measurement of Financial Assets and Financial Liabilities” (“ASU
2016
-
01”
). The update addresses certain aspects of recognition, measurement, presentation and disclosure of financial instruments, specifically equity investments and financial instruments measured at amortized cost. ASU
2016
-
01
is effective for public companies for annual and interim periods beginning after
December 15, 2017. 
Management is currently assessing the impact ASU
2016
-
01
will have, if any, on the Company’s consolidated financial statements.
 
In
February 2016,
the FASB issued ASU
2016
-
02,
“Leases”. The new standard establishes a right-of-use (ROU) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than
12
months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after
December 15, 2018,
including interim periods within those fiscal years. A modified retrospective transition approach is required for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company is currently evaluating the impact of its pending adoption of the new standard on its consolidated financial statements, but expects that it will increase its assets and liabilities.
 
In
August 2014,
the FASB issued ASU
No.
2014
-
15,
“Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern”. Prior to ASU
2014
-
15,
a definition for substantial doubt did
not
exist. However, the new guidance says that substantial doubt exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within
one
year after the date that the financial statements are available to be issued. The FASB's definition could be perceived as a higher threshold than current practice as the term “probable” means likely to occur. Under the new standard, management should evaluate all relevant known conditions, or those that can be reasonably expected to happen as of the date the financial statements are to be issued. This evaluation should be both qualitative and quantitative in nature, and should include conditions that might give rise to substantial doubt. ASU
2014
-
15
is effective for fiscal years beginning after
December 15, 2016,
including interim periods within those fiscal years. The Company adopted ASU
2014
-
15
during the quarter ended
March 31, 2017.
 
In
March 2016,
the FASB issued Accounting Standards Update
2016
-
09,
“Compensation – Stock Compensation: Improvements to Employee Share-Based Payment Accounting” (“ASU
2016
-
09”
).  ASU
2016
-
09
requires, among other things, that excess tax benefits and tax deficiencies be recognized as income tax expense or benefit in the income statement rather than as additional paid-in capital, changes the classification of excess tax benefits from a financing activity to an operating activity in the statement of cash flows, and allows forfeitures to be accounted for when they occur rather than estimated.  ASU
2016
-
09
is effective for public companies for interim and annual periods beginning after
December 15, 2016. 
The adoption did
not
have a material impact on the Company's consolidated financial statements.
 
In
July 2017,
the FASB issued ASU
2017
-
11,
Earnings Per Share (Topic
260
), Distinguishing Liabilities from Equity (Topic
480
) and Derivatives and Hedging (Topic
815
): I. Accounting for Certain Financial Instruments with Down Round Features; II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Non-controlling Interests with a Scope Exception. Part I of this update addresses the complexity of accounting for certain financial instruments with down round features. Down round features are features of certain equity-linked instruments (or embedded features) that result in the strike price being reduced on the basis of the pricing of future equity offerings. Current accounting guidance creates cost and complexity for entities that issue financial instruments (such as warrants and convertible instruments) with down round features that require fair value measurement of the entire instrument or conversion option. Part II of this update addresses the difficulty of navigating Topic
480,
Distinguishing Liabilities from Equity, because of the existence of extensive pending content in the FASB Accounting Standards Codification. This pending content is the result of the indefinite deferral of accounting requirements about mandatorily redeemable financial instruments of certain nonpublic entities and certain mandatorily redeemable non-controlling interests. The amendments in Part II of this update do
not
have an accounting effect. This ASU is effective for fiscal years, and interim periods within those years, beginning after
December 15, 2018,
with early adoption permitted. The adoption of ASU
2017
-
11,
during the
six
months ended
June 30, 2017,
did
not
have any impact on the condensed consolidated financial statements, however our disclosures with respect to equity instruments with down round features have been updated.  See Note
9
for updated disclosures.
 
 
Management does
not
believe that any other recently issued, but
not
yet effective, accounting standard if currently adopted would have a material effect on the accompanying consolidated financial statements.
Reclassification, Policy [Policy Text Block]
Reclassification
 
Reclassifications occurred to certain prior year amounts in order to conform to the current year classifications. The reclassifications have
no
effect on the reported net loss.