XML 61 R47.htm IDEA: XBRL DOCUMENT v3.25.1

SUPPLEMENTAL FINANCIAL INFORMATION (Details - Prepaids and other current assets) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Prepaids and other current assets	$ 342,292	$ 245,030
Short Term Deposits [Member]
Prepaids and other current assets	39,003	50,000
Deferred Offering Costs [Member]
Prepaids and other current assets	119,730	100,588
Prepaid Insurance D & O [Member]
Prepaids and other current assets	96,578	34,769
Prepaid Health Insurance [Member]
Prepaids and other current assets	16,715	0
Prepaid Clinical Costs [Member]
Prepaids and other current assets	26,428	0
Prepaid Annual Fees [Member]
Prepaids and other current assets	24,079	0
Prepaid Insurance Other [Member]
Prepaids and other current assets	15,594	17,884
Prepaid Other [Member]
Prepaids and other current assets	4,167	41,635
Other Receivables [Member]
Prepaids and other current assets	$ 0	$ 154

X

- Definition

Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(9))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

+ Details

Name:	us-gaap_PrepaidExpenseAndOtherAssetsCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Details

Name:	us-gaap_BalanceSheetLocationAxis=ACON_ShortTermDepositsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_BalanceSheetLocationAxis=ACON_DeferredOfferingCostsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_BalanceSheetLocationAxis=ACON_PrepaidInsuranceDAndOMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_BalanceSheetLocationAxis=ACON_PrepaidHealthInsuranceMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_BalanceSheetLocationAxis=ACON_PrepaidClinicalCostsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_BalanceSheetLocationAxis=ACON_PrepaidAnnualFeesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_BalanceSheetLocationAxis=ACON_PrepaidInsuranceOtherMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_BalanceSheetLocationAxis=ACON_PrepaidOtherMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_BalanceSheetLocationAxis=ACON_OtherReceivablesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: