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

Annual report pursuant to Section 13 and 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Notes Tables
Notes Details

FAIR VALUE MEASUREMENTS (Details)

v3.19.1

FAIR VALUE MEASUREMENTS (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Assets
Short-term Investments	$ 66,218,000	$ 0
Nonrecurring [Member]
Assets
Licensed technology (net)	43,042,000	3,977,000
Goodwill	32,466,000	32,466,000
Nonrecurring [Member] \| Licensed technology [Member]
Assets
Licensed technology (net)	0	127,000
Nonrecurring [Member] \| Licensed technology [Member] \| Fair Value, Inputs, Level 1 [Member]
Assets
Licensed technology (net)	0	0
Nonrecurring [Member] \| Licensed technology [Member] \| Fair Value, Inputs, Level 2 [Member]
Assets
Licensed technology (net)	0	0
Nonrecurring [Member] \| Licensed technology [Member] \| Fair Value, Inputs, Level 3 [Member]
Assets
Licensed technology (net)	43,042,000	3,977,000
Nonrecurring [Member] \| Goodwill [Member]
Assets
Goodwill	0	0
Nonrecurring [Member] \| Goodwill [Member] \| Fair Value, Inputs, Level 1 [Member]
Assets
Goodwill	0	0
Nonrecurring [Member] \| Goodwill [Member] \| Fair Value, Inputs, Level 2 [Member]
Assets
Goodwill	0	0
Nonrecurring [Member] \| Goodwill [Member] \| Fair Value, Inputs, Level 3 [Member]
Assets
Goodwill	32,466,000	$ 32,466,000
Recurring Member
Assets
Short-term Investments	66,218,000
Recurring Member \| Available-for-sale Securities [Member]
Assets
Short-term Investments	0
Recurring Member \| Available-for-sale Securities [Member] \| Fair Value, Inputs, Level 1 [Member]
Assets
Short-term Investments	0
Recurring Member \| Available-for-sale Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Assets
Short-term Investments	66,218,000
Recurring Member \| Available-for-sale Securities [Member] \| Fair Value, Inputs, Level 3 [Member]
Assets
Short-term Investments	$ 0

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