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

Quarterly report pursuant to Section 13 or 15(d)

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

LICENSED TECHNOLOGY - Additional Information (Details)

v3.19.2

LICENSED TECHNOLOGY - Additional Information (Details)			1 Months Ended	3 Months Ended		6 Months Ended
LICENSED TECHNOLOGY - Additional Information (Details)	May 15, 2019 USD ($) shares	Aug. 03, 2016 USD ($) shares	Nov. 04, 2018 USD ($)	Jun. 30, 2019 USD ($)	Jun. 30, 2018 USD ($)	Jun. 30, 2019 USD ($)	Jun. 30, 2018 USD ($)	Dec. 31, 2018 USD ($)
Paid due licensor current				$ 10,000,000		$ 10,000,000		$ 10,000,000
Finite-Lived Intangible Assets, Gross				42,606,000		42,606,000		44,859,000
Payable due licensor non current				20,000,000		20,000,000		$ 20,000,000
Amortization of intangible assets				$ 1,293,000	$ 87,000	2,638,000	$ 174,000
Shares returned in connection with arbitration ruling on licensing agreement (in shares) \| shares	450,000
Non-cash loss on arbitration ruling on licensing agreement	$ 367,000					$ 367,000	$ 0
Abeona Therapeutics LLC
Finite-lived intangible asset, useful life						20 years
EB Agreement
Number of license agreements research and development arrangements		2
Issuance of common shares \| shares		375,000
Finite-Lived Intangible Assets, Gross		$ 2,450,000
EB Agreement \| Abeona Therapeutics LLC
Finite-lived intangible asset, useful life		20 years
REGENXBIO
Finite-lived intangible asset, useful life			8 years
REGENXBIO \| Licensing Agreements
Guaranteed upfront payment			$ 20,000,000
Paid due licensor current			10,000,000
Annual fees			100,000,000
Milestone payment			60,000,000
Payable due licensor non current			20,000,000
Payment on Execution of Contracts			$ 10,000,000

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