Abeona Therapeutics Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

PREFERRED STOCK (Details)

PREFERRED STOCK (Details) (USD $)	0 Months Ended		12 Months Ended					0 Months Ended		12 Months Ended	0 Months Ended		0 Months Ended		0 Months Ended		12 Months Ended							0 Months Ended		12 Months Ended			0 Months Ended
PREFERRED STOCK (Details) (USD $)	Feb. 04, 2008	Nov. 07, 2007	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009	Feb. 04, 2008 Warrants [Member]	Nov. 07, 2007 Warrants [Member]	Dec. 31, 2013 Warrants [Member]	Nov. 07, 2007 SCO Capital Partners LLC and Affiliates [Member]	Dec. 31, 2013 SCO Capital Partners LLC and Affiliates [Member] Institution	Nov. 07, 2007 Oracle Partners LP and affiliates [Member]	Nov. 10, 2011 Common Stock [Member]	Feb. 04, 2008 Series A Convertible Preferred Stock [Member]	Nov. 07, 2007 Series A Convertible Preferred Stock [Member]	Dec. 31, 2013 Series A Convertible Preferred Stock [Member]	Dec. 31, 2012 Series A Convertible Preferred Stock [Member]	Dec. 31, 2011 Series A Convertible Preferred Stock [Member]	Oct. 25, 2012 Series A Convertible Preferred Stock [Member]	Nov. 10, 2011 Series A Convertible Preferred Stock [Member]	Dec. 14, 2010 Series A Convertible Preferred Stock [Member]	Jan. 26, 2010 Series A Convertible Preferred Stock [Member]	Nov. 07, 2007 Series A Convertible Preferred Stock [Member] SCO Capital Partners LLC and Affiliates [Member]	Nov. 07, 2007 Series A Convertible Preferred Stock [Member] Oracle Partners LP and affiliates [Member]	Dec. 31, 2013 Series B Convertible Preferred Stock [Member]	Dec. 31, 2012 Series B Convertible Preferred Stock [Member]	Oct. 25, 2012 Series B Convertible Preferred Stock [Member]	Nov. 10, 2013 Preferred Stock Offering 2008 [Member] Warrants [Member]	Dec. 31, 2013 Preferred Stock Offering 2008 [Member] Warrants [Member]
Class of Stock [Line Items]
Convertible preferred stock - par value (in dollars per share)																	$ 0.01	$ 0.01								$ 0.01	$ 0.01	$ 0.01
Stock issue price (in dollars per share)														$ 1.45			$ 10,000											$ 10,000
Warrants exercise price (in dollars per share)							$ 3.50								$ 3.50	$ 3.50	$ 3.50			$ 0.50	$ 1.45	$ 2.55	$ 3.00					$ 0.50
Initial conversion price (in dollars per share)															$ 3.00		$ 3.00											$ 0.50
Number of individuals to designate rights to serve on the Board of Directors												2
Preferred stock convertible into common stock (in shares)																	58,067,234	58,267,234	20,264,551
Increase in shares of common stock (in shares)																		38,002,683	8,584,715
Warrants granted to acquire shares of common stock (in shares)			3,895,047												454,167	1,589,999	4,149,464											20,000,000
Sale of newly created preferred stock (in shares)															272.50	954.0001										1,000
Aggregate purchase price of Preferred Stock and Warrants															$ 2,725,000	$ 9,540,001										$ 10,000,000
Secured convertible notes											6,000,000		4,015,000
Shares issued on conversion of Secured Convertible notes (in shares)																								1,836.0512	437.3104
Warrants issued to purchase shares of common stock (in shares)											1,122,031		728,850
Loss on extinguishment of debt		11,628,000
Issuance of warrants for placement agent fees (in shares)	45,417	209,000
Exercisable period of warrants	6 years	6 years
Fair value of warrants (in dollars per share)	$ 2.29	$ 2.59	$ 3.50
Dividend yield (in hundredths)								0.00%	0.00%
Risk-free interest rate (in hundredths)								2.75%	3.84%
Expected volatility rate (in hundredths)								110.00%	110.00%
Expected term								6 years	6 years	6 years
Proceeds from issuance of preferred Stock															2,444,000
Derivative liability - preferred stock			1,190,000	9,200,000	4,430,000	5,840,000
Gain (loss) on derivative			8,010,000	(4,770,000)
Gain on derivative			271,000	1,236,000
Warrants expired (in shares)																													(3,649,880)
Warrants Outstanding (in shares)			31,879,063																											499,584
Accrued potential liquidated damages			857,000	857,000
Potential liquidated damages (in hundredths)			10.00%
New investment for purchase agreement																										4,703,000
Conversion of outstanding dividends payable on preferred stock																	5,297,000
Preferred Stock, conversion basis																										Series A Preferred Stock, equal to the greater of (i) (A) two times (2x) the Stated Value for the Series B Preferred Stock, plus any accumulated and unpaid dividends (whether or not declared) on the Series B Preferred Stock if such liquidation takes place prior to the fifth anniversary of the original issue date or (B) three times (3x) the Stated Value for the Series B Preferred Stock, plus any accumulated and unpaid dividends (whether or not declared) on the Series B Preferred Stock if such liquidation takes place on or after to the fifth anniversary of the original issue date, or (ii) the cash or other property distributable upon such liquidation with respect to the shares of Common Stock into which such shares of Series B Preferred Stock, including any accrued dividends thereon, could have been converted immediately prior to such payment. “Stated Value” shall mean $10,000 per share of Series B Preferred Stock, as it may be increased from time to time as set forth in the Certificate of Designations. The Series B Preferred Stock is also entitled to a dividend of 12% per annum, payable quarterly in cash or additional Stated Value, at the election of the majority holders at time of payment
Preferred stock, stated value (in dollars per share)																										$ 10,000
Minimum common stock price To exceed For mandatory conversation (in dollars per share)																										$ 5.00
Number of consecutive trading days																										20 days
Preferred stock dividends accrued																	$ 5,122,000									$ 1,541,000