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
PREFERRED STOCK (Details) (USD $)	Dec. 24, 2014	Dec. 31, 2014	Dec. 31, 2013	Nov. 10, 2013	Dec. 31, 2012	Dec. 31, 2011	Oct. 25, 2012
Class of Stock [Line Items]
Stock issue price (in dollars per share)	$ 4.00us-gaap_SharePrice
Warrants granted to acquire shares of common stock (in shares)		77,091
Sale of newly created preferred stock (in shares)	3,500,000
Derivative liability - preferred stock	$ 24,300,000accp_DerivativeLiabilityPreferredStock	$ 0accp_DerivativeLiabilityPreferredStock	$ 1,190,000accp_DerivativeLiabilityPreferredStock			$ 5,840,000accp_DerivativeLiabilityPreferredStock
Gain (loss) on derivative		(23,110,000)	8,010,000
Gain on derivative			271,000us-gaap_DerivativeGainOnDerivative
Warrants Outstanding (in shares)		4,164,756
Accrued potential liquidated damages			857,000accp_AccruedPotentialLiquidatedDamages		857,000accp_AccruedPotentialLiquidatedDamages
Potential liquidated damages (in hundredths)		10.00%
Warrants [Member]
Class of Stock [Line Items]
Expected term		6 years
SCO Capital Partners LLC and Affiliates [Member]
Class of Stock [Line Items]
Number of individuals to designate rights to serve on the Board of Directors		2
Series A Cumulative Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Convertible preferred stock - par value (in dollars per share)		$ 0.01	$ 0.01
Stock issue price (in dollars per share)		$ 10,000
Warrants exercise price (in dollars per share)		$ 175.00					$ 25.00
Initial conversion price (in dollars per share)		$ 150.00
Preferred stock convertible into common stock (in shares)			1,164,348
Conversion of outstanding dividends payable on preferred stock		5,297,000
Conversion of outstanding shares at dividends payable on preferred stock (in shares)		8,961,769
Preferred stock dividends accrued		6,913,416
Series B Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Convertible preferred stock - par value (in dollars per share)		$ 0.01	$ 0.01				$ 0.01
Stock issue price (in dollars per share)							$ 10,000
Warrants exercise price (in dollars per share)							$ 25.00
Initial conversion price (in dollars per share)							$ 25.00
Warrants granted to acquire shares of common stock (in shares)							400,000
Sale of newly created preferred stock (in shares)		1,000
Aggregate purchase price of Preferred Stock and Warrants		10,000,000
New investment for purchase agreement		4,703,000
Conversion of outstanding dividends payable on preferred stock		10,000,000
Conversion of outstanding shares at dividends payable on preferred stock (in shares)		6,951,837
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 took 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)		$ 250.00
Number of consecutive trading days		20 days
Preferred stock dividends accrued		$ 3,046,533
Preferred Stock Offering 2008 [Member] \| Warrants [Member]
Class of Stock [Line Items]
Warrants expired (in shares)				72,998
Warrants Outstanding (in shares)		9,992