Abeona Therapeutics Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

LICENSED TECHNOLOGY (Details Narrative)

LICENSED TECHNOLOGY (Details Narrative) - USD ($)								3 Months Ended			9 Months Ended		12 Months Ended
LICENSED TECHNOLOGY (Details Narrative) - USD ($)	Nov. 04, 2020	Jul. 13, 2020	May 25, 2020	Apr. 02, 2020	Apr. 02, 2020	Nov. 04, 2018	May 15, 2015	Sep. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Nov. 12, 2021	Nov. 04, 2019
Indefinite-lived Intangible Assets [Line Items]
Royalties payments	$ 20,000,000			$ 8,000,000
Due to licensor current								$ 20,000,000			$ 20,000,000		$ 31,515,000
Interest payable															$ 1,000,000
Non-cash licensed technology impairment charge									$ 32,900,000			$ 32,916,000
Gain on settlement with licensor								6,743,000			6,743,000
Amortization of intangible assets								$ 29,000		$ 43,000	$ 87,000	$ 1,400,000
Abeona Therapeutics LLC [Member]
Indefinite-lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life							20 years
Original License Agreement [Member]
Indefinite-lived Intangible Assets [Line Items]
License to be paid															10,000,000
Amended Agreements [Member]
Indefinite-lived Intangible Assets [Line Items]
License to be paid															3,000,000
Amended Agreements [Member] \| April One Twenty Twenty [Member]
Indefinite-lived Intangible Assets [Line Items]
License to be paid															$ 8,000,000
REGENXBIO [Member]
Indefinite-lived Intangible Assets [Line Items]
Settlement agreement financial terms, description					we engaged REGENXBIO in discussions in an attempt to renegotiate the financial terms of the agreement, but we were unable to reach an agreement, and we did not make the $8 million payment due by April 1, 2020. On April 17, 2020, REGENXBIO sent us a written demand for the $8 million fee, payable within a 15-day cure period after receipt of the demand letter. The license terminated on May 2, 2020, when the 15-day period expired. We considered the status of our discussions with REGENXBIO in March 2020 as a potential indicator of impairment in accordance with ASC 360-10-35-21.
Gain loss on payments for settlement		$ 28,000,000	$ 28,000,000
REGENXBIO [Member] \| Settlement Agreement [Member] \| Subsequent Event [Member]
Indefinite-lived Intangible Assets [Line Items]
Settlement amount														$ 30,000,000
REGENXBIO [Member] \| Settlement Agreement [Member] \| Subsequent Event [Member] \| One Business Day [Member]
Indefinite-lived Intangible Assets [Line Items]
Settlement amount														20,000,000
REGENXBIO [Member] \| Settlement Agreement [Member] \| Subsequent Event [Member] \| First Anniversary [Member]
Indefinite-lived Intangible Assets [Line Items]
Settlement amount														5,000,000
REGENXBIO [Member] \| Settlement Agreement [Member] \| Subsequent Event [Member] \| Third Anniversary [Member]
Indefinite-lived Intangible Assets [Line Items]
Settlement amount														$ 5,000,000
Licensing Agreements [Member] \| REGENXBIO [Member]
Indefinite-lived Intangible Assets [Line Items]
Royalty fees						$ 180,000,000
Royalties payments	$ 20,000,000					20,000,000
Payment on execution of contracts						10,000,000
Due to licensor current						10,000,000
Milestone payment						$ 60,000,000
Finite-lived intangible asset, useful life						8 years
Loss contingency accrual													8,000,000
Payments for legal settlements													$ 20,000,000
Licensing Agreements [Member] \| REGENXBIO [Member] \| Maximum [Member]
Indefinite-lived Intangible Assets [Line Items]
Annual fees						$ 100,000,000