NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)
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12 Months Ended | |
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Dec. 31, 2014
License
Institution
Plan
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Dec. 31, 2013
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Cash and Cash Equivalents [Abstract] | ||
Highly liquid investments | $ 0us-gaap_CashEquivalentsAtCarryingValue | $ 0us-gaap_CashEquivalentsAtCarryingValue |
Number of financial institutions deposits are primarily maintained | 2accp_NumberOfFinancialInstitutionsDepositsArePrimarilyMaintained | |
Allowance for doubtful accounts receivable | 0us-gaap_AllowanceForDoubtfulAccountsReceivable | 0us-gaap_AllowanceForDoubtfulAccountsReceivable |
Licensed Technology [Abstract] | ||
Number of marketed products licensed | 1accp_NumberOfMarketedProductsLicensed | |
License fee | 1,000,000us-gaap_LicenseCosts | |
License fee payable | 4,000,000accp_RemainingPayableForFutureIssuanceOfSharesForLicensedTechnology | |
Common stock shares in lieu of cash (in shares) | 1,096,151us-gaap_StockIssuedDuringPeriodSharesIssuedForServices | |
Period of amortization of license | 11 years | |
Regulatory approval milestone payment | 513,375accp_RegulatoryApprovalMilestonePayment | |
Other Income [Abstract] | ||
Miscellaneous income | 45,000us-gaap_OtherNonoperatingIncome | 251,000us-gaap_OtherNonoperatingIncome |
Number of years subject to statute of limitations by major tax jurisdiction | 3 years | |
Basic and diluted net income (loss) per share [Abstract] | ||
Net income (loss) allocable to common stockholders | (29,653,000)us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic | 1,551,000us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic |
Weighted average shares outstanding (in shares) | 1,942,905us-gaap_WeightedAverageNumberOfSharesOutstandingBasic | 504,863us-gaap_WeightedAverageNumberOfSharesOutstandingBasic |
Basic net income (loss) per common share (in dollars per share) | $ (15.26)us-gaap_EarningsPerShareBasic | $ 3.07us-gaap_EarningsPerShareBasic |
Net income (loss) allocable to common stockholders | (29,653,000)us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted | 1,551,000us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted |
Weighted average shares outstanding (in shares) | 1,942,905us-gaap_WeightedAverageNumberOfSharesOutstandingBasic | 504,863us-gaap_WeightedAverageNumberOfSharesOutstandingBasic |
Effect of dilutive options and warrants (in shares) | 0us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements | 4,610us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements |
Weighted average shares outstanding assuming dilution (in shares) | 1,942,905us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding | 509,473us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding |
Diluted net income (loss) per common share (in dollars per share) | $ (15.26)us-gaap_EarningsPerShareDiluted | $ 3.04us-gaap_EarningsPerShareDiluted |
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | ||
Antidilutive securities not included in computation of diluted net income (loss) per common share (in shares) | 4,374,890us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount | 2,217,310us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | ||
Number of stock based compensation plans | 2accp_NumberOfStockBasedCompensationPlans | |
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items] | ||
Total stock-based compensation expense | 1,305,000us-gaap_AllocatedShareBasedCompensationExpense | 439,000us-gaap_AllocatedShareBasedCompensationExpense |
Tax benefit | 0us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense | 0us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense |
Stock-based compensation expense, net of tax | 1,305,000us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax | 439,000us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax |
Research and Development [Member] | ||
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items] | ||
Total stock-based compensation expense |
104,000us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_IncomeStatementLocationAxis = us-gaap_ResearchAndDevelopmentExpenseMember |
31,000us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_IncomeStatementLocationAxis = us-gaap_ResearchAndDevelopmentExpenseMember |
General and Administrative [Member] | ||
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items] | ||
Total stock-based compensation expense |
1,201,000us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_IncomeStatementLocationAxis = us-gaap_GeneralAndAdministrativeExpenseMember |
408,000us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_IncomeStatementLocationAxis = us-gaap_GeneralAndAdministrativeExpenseMember |
Operating Expense [Member] | ||
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items] | ||
Total stock-based compensation expense |
$ 1,305,000us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_IncomeStatementLocationAxis = us-gaap_OperatingExpenseMember |
$ 439,000us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_IncomeStatementLocationAxis = us-gaap_OperatingExpenseMember |
2005 Equity Incentive Plan [Member] | ||
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | ||
Stock options granted (in shares) |
212,500us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross / us-gaap_PlanNameAxis = accp_EquityIncentivePlan2005Member |
0us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross / us-gaap_PlanNameAxis = accp_EquityIncentivePlan2005Member |
Warrants [Member] | ||
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | ||
Antidilutive securities not included in computation of diluted net income (loss) per common share (in shares) |
4,164,756us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount / us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis = us-gaap_WarrantMember |
637,581us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount / us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis = us-gaap_WarrantMember |
Stock Options [Member] | ||
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | ||
Antidilutive securities not included in computation of diluted net income (loss) per common share (in shares) |
210,134us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount / us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis = us-gaap_EmployeeStockOptionMember |
18,384us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount / us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis = us-gaap_EmployeeStockOptionMember |
Preferred Stock - A [Member] | ||
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | ||
Antidilutive securities not included in computation of diluted net income (loss) per common share (in shares) |
0us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount / us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis = us-gaap_SeriesAPreferredStockMember |
1,161,345us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount / us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis = us-gaap_SeriesAPreferredStockMember |
Preferred Stock - B [Member] | ||
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | ||
Antidilutive securities not included in computation of diluted net income (loss) per common share (in shares) |
0us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount / us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis = us-gaap_SeriesBPreferredStockMember |
400,000us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount / us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis = us-gaap_SeriesBPreferredStockMember |
Minimum [Member] | ||
Property, Plant and Equipment [Line Items] | ||
Estimated useful lives of property and equipment | 3 years | |
Maximum [Member] | ||
Property, Plant and Equipment [Line Items] | ||
Estimated useful lives of property and equipment | 5 years |
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Number of financial institutions where the deposits are primarily maintained. No definition available.
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Refers to the number of marketed products licensed. No definition available.
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Refers to number of stock based compensation plans. No definition available.
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Number of years subject to statute of limitations by major tax jurisdiction. No definition available.
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Regulatory approval milestone payment in shares of our common stock upon the first FDA regulatory approval of a drug derived from the Licensor's proprietary SDF process, and a tiered royalty on annual net sales of plasma fractions produced with Licensor's proprietary SDF process. No definition available.
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Payable For Future Issuance Of Shares For Licensed Technology outstanding No definition available.
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Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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The amount of expense, net of income tax, recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees. No definition available.
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For an unclassified balance sheet, a valuation allowance for receivables due a company that are expected to be uncollectible. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Amount of short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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The total recognized tax benefit related to compensation cost for equity-based payment arrangements recognized in income during the period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. No definition available.
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Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of share based payment arrangements using the treasury stock method. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Costs incurred and are directly related to generating license revenue. Licensing arrangements include, but are not limited to, rights to use a patent, copyright, technology, manufacturing process, software or trademark. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Net income after adjustments for dividends on preferred stock (declared in the period) and/or cumulative preferred stock (accumulated for the period). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Net Income or Loss Available to Common Stockholders plus adjustments resulting from the assumption that dilutive convertible securities were converted, options or warrants were exercised, or that other shares were issued upon the satisfaction of certain conditions. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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The aggregate amount of other income amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) profits on securities (net of losses), and (d) miscellaneous other income items. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. No definition available.
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Gross number of share options (or share units) granted during the period. No definition available.
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Number of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders. No definition available.
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The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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