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

Licensed Technology (Details Narrative)

v3.20.1

Licensed Technology (Details Narrative)							12 Months Ended
Licensed Technology (Details Narrative)	Apr. 01, 2020 USD ($)	May 15, 2019 shares	Nov. 04, 2018 USD ($)	Aug. 03, 2016 USD ($) Integer	Aug. 03, 2016 USD ($) shares	May 15, 2015	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Nov. 04, 2019 USD ($)
Due to licensor current							$ 27,400,000	$ 10,000,000
Interest payable										$ 100,000
Value of licensed technology							36,178,000	43,042,000
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
Amortization of intangible assets							$ 5,200,000	$ 1,200,000	$ 500,000
Abeona Therapeutics Llc [Member]
Finite-lived intangible asset, useful life						20 years
Eb Agreement [Member]
Finite-lived intangible asset, useful life				20 years
Number of license agreements research and development arrangements \| Integer				2
Subsequent Event [Member]
Guaranteed and payable	$ 20,000,000
Maturity date	Nov. 04, 2020
Original License Agreements [Member]
License to be paid										10,000,000
Amended Agreements [Member]
License to be paid										3,000,000
Amended Agreements [Member] \| April 1 2020 [Member]
License to be paid										$ 8,000,000
REGENXBIO [Member] \| Licensing Agreements [Member]
Guaranteed upfront payment			$ 20,000,000
Payment on Execution of Contracts			10,000,000
Due to licensor current			10,000,000
Annual fees			100,000,000
Guaranteed and payable			$ 20,000,000
Maturity date			Nov. 04, 2020
Royalties payments			$ 60,000,000
Finite-lived intangible asset, useful life			8 years
EBRP [Member] \| Eb Agreement [Member]
Issuance of common shares \| shares					375,000
Value of licensed technology				$ 2,450,000	$ 2,450,000
EBMRF [Member] \| Eb Agreement [Member]
Issuance of common shares \| shares					375,000
Value of licensed technology				$ 2,450,000	$ 2,450,000

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