3.20.2 html 222 311 1 false 55 0 false 4 false false R1.htm 00090 - Document - Document And Entity Information Sheet http://acurapharm.com/role/DocumentDocumentAndEntityInformation Document And Entity Information Cover 1 false false R2.htm 00100 - Statement - CONSOLIDATED BALANCE SHEETS Sheet http://acurapharm.com/role/StatementConsolidatedBalanceSheets CONSOLIDATED BALANCE SHEETS Statements 2 false false R3.htm 00105 - Statement - CONSOLIDATED BALANCE SHEETS (Parenthetical) Sheet http://acurapharm.com/role/StatementConsolidatedBalanceSheetsParenthetical CONSOLIDATED BALANCE SHEETS (Parenthetical) Statements 3 false false R4.htm 00200 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS Sheet http://acurapharm.com/role/StatementConsolidatedStatementsOfOperations CONSOLIDATED STATEMENTS OF OPERATIONS Statements 4 false false R5.htm 00300 - Statement - CONSOLIDATED STATEMENT OF CHANGES IN ACCUMULATED STOCKHOLDERS' DEFICIT Sheet http://acurapharm.com/role/StatementConsolidatedStatementOfChangesInAccumulatedStockholdersDeficit CONSOLIDATED STATEMENT OF CHANGES IN ACCUMULATED STOCKHOLDERS' DEFICIT Statements 5 false false R6.htm 00400 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS Sheet http://acurapharm.com/role/StatementConsolidatedStatementsOfCashFlows CONSOLIDATED STATEMENTS OF CASH FLOWS Statements 6 false false R7.htm 00405 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) Sheet http://acurapharm.com/role/StatementConsolidatedStatementsOfCashFlowsParenthetical CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) Statements 7 false false R8.htm 10101 - Disclosure - OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Sheet http://acurapharm.com/role/DisclosureOperationsAndSummaryOfSignificantAccountingPolicies OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Notes 8 false false R9.htm 10201 - Disclosure - RECENT ANNOUNCING STANDARDS Sheet http://acurapharm.com/role/DisclosureRecentAnnouncingStandards RECENT ANNOUNCING STANDARDS Notes 9 false false R10.htm 10301 - Disclosure - LICENSE AND COLLABORATION AGREEMENTS Sheet http://acurapharm.com/role/DisclosureLicenseAndCollaborationAgreements LICENSE AND COLLABORATION AGREEMENTS Notes 10 false false R11.htm 10401 - Disclosure - REVENUE FROM CONTRACTS WITH CUSTOMERS Sheet http://acurapharm.com/role/DisclosureRevenueFromContractsWithCustomers REVENUE FROM CONTRACTS WITH CUSTOMERS Notes 11 false false R12.htm 10501 - Disclosure - RESEARCH AND DEVELOPMENT Sheet http://acurapharm.com/role/DisclosureResearchAndDevelopment RESEARCH AND DEVELOPMENT Notes 12 false false R13.htm 10601 - Disclosure - PROPERTY, PLANT AND EQUIPMENT Sheet http://acurapharm.com/role/DisclosurePropertyPlantAndEquipment PROPERTY, PLANT AND EQUIPMENT Notes 13 false false R14.htm 10701 - Disclosure - ACCRUED EXPENSES Sheet http://acurapharm.com/role/DisclosureAccruedExpenses ACCRUED EXPENSES Notes 14 false false R15.htm 10801 - Disclosure - DEBT Sheet http://acurapharm.com/role/DisclosureDebt DEBT Notes 15 false false R16.htm 10901 - Disclosure - RELATED PARTY TRANSACTIONS Sheet http://acurapharm.com/role/DisclosureRelatedPartyTransactions RELATED PARTY TRANSACTIONS Notes 16 false false R17.htm 11001 - Disclosure - COMMON STOCK PURCHASE WARRANTS Sheet http://acurapharm.com/role/DisclosureCommonStockPurchaseWarrants COMMON STOCK PURCHASE WARRANTS Notes 17 false false R18.htm 11101 - Disclosure - SHARE-BASED COMPENSATION EXPENSE Sheet http://acurapharm.com/role/DisclosureShareBasedCompensationExpense SHARE-BASED COMPENSATION EXPENSE Notes 18 false false R19.htm 11201 - Disclosure - INCOME TAXES Sheet http://acurapharm.com/role/DisclosureIncomeTaxes INCOME TAXES Notes 19 false false R20.htm 11301 - Disclosure - NET EARNINGS (LOSS) PER SHARE Sheet http://acurapharm.com/role/DisclosureNetEarningsLossPerShare NET EARNINGS (LOSS) PER SHARE Notes 20 false false R21.htm 11401 - Disclosure - SUBSEQUENT EVENT Sheet http://acurapharm.com/role/DisclosureSubsequentEvent SUBSEQUENT EVENT Notes 21 false false R22.htm 30301 - Disclosure - LICENSE AND COLLABORATION AGREEMENTS (Tables) Sheet http://acurapharm.com/role/DisclosureLicenseAndCollaborationAgreementsTables LICENSE AND COLLABORATION AGREEMENTS (Tables) Tables http://acurapharm.com/role/DisclosureLicenseAndCollaborationAgreements 22 false false R23.htm 30401 - Disclosure - REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables) Sheet http://acurapharm.com/role/DisclosureRevenueFromContractsWithCustomersTables REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables) Tables http://acurapharm.com/role/DisclosureRevenueFromContractsWithCustomers 23 false false R24.htm 30601 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Tables) Sheet http://acurapharm.com/role/DisclosurePropertyPlantAndEquipmentTables PROPERTY, PLANT AND EQUIPMENT (Tables) Tables http://acurapharm.com/role/DisclosurePropertyPlantAndEquipment 24 false false R25.htm 30701 - Disclosure - ACCRUED EXPENSES (Tables) Sheet http://acurapharm.com/role/DisclosureAccruedExpensesTables ACCRUED EXPENSES (Tables) Tables http://acurapharm.com/role/DisclosureAccruedExpenses 25 false false R26.htm 30803 - Disclosure - DEBT (Tables) Sheet http://acurapharm.com/role/DisclosureDebtTables DEBT (Tables) Tables http://acurapharm.com/role/DisclosureDebt 26 false false R27.htm 31003 - Disclosure - COMMON STOCK PURCHASE WARRANTS (Tables) Sheet http://acurapharm.com/role/DisclosureCommonStockPurchaseWarrantsTables COMMON STOCK PURCHASE WARRANTS (Tables) Tables http://acurapharm.com/role/DisclosureCommonStockPurchaseWarrants 27 false false R28.htm 31103 - Disclosure - SHARE-BASED COMPENSATION EXPENSE (Tables) Sheet http://acurapharm.com/role/DisclosureShareBasedCompensationExpenseTables SHARE-BASED COMPENSATION EXPENSE (Tables) Tables http://acurapharm.com/role/DisclosureShareBasedCompensationExpense 28 false false R29.htm 31303 - Disclosure - NET EARNINGS (LOSS) PER SHARE (Tables) Sheet http://acurapharm.com/role/DisclosureNetEarningsLossPerShareTables NET EARNINGS (LOSS) PER SHARE (Tables) Tables http://acurapharm.com/role/DisclosureNetEarningsLossPerShare 29 false false R30.htm 40101 - Disclosure - OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) Sheet http://acurapharm.com/role/DisclosureOperationsAndSummaryOfSignificantAccountingPoliciesDetails OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) Details http://acurapharm.com/role/DisclosureOperationsAndSummaryOfSignificantAccountingPolicies 30 false false R31.htm 40301 - Disclosure - LICENSE AND COLLABORATION AGREEMENTS - Intangible asset (Details) Sheet http://acurapharm.com/role/DisclosureLicenseAndCollaborationAgreementsIntangibleAssetDetails LICENSE AND COLLABORATION AGREEMENTS - Intangible asset (Details) Details 31 false false R32.htm 40302 - Disclosure - LICENSE AND COLLABORATION AGREEMENTS (Details) Sheet http://acurapharm.com/role/DisclosureLicenseAndCollaborationAgreementsDetails LICENSE AND COLLABORATION AGREEMENTS (Details) Details http://acurapharm.com/role/DisclosureLicenseAndCollaborationAgreementsTables 32 false false R33.htm 40401 - Disclosure - REVENUE FROM CONTRACTS WITH CUSTOMERS (Details) Sheet http://acurapharm.com/role/DisclosureRevenueFromContractsWithCustomersDetails REVENUE FROM CONTRACTS WITH CUSTOMERS (Details) Details http://acurapharm.com/role/DisclosureRevenueFromContractsWithCustomersTables 33 false false R34.htm 40402 - Disclosure - REVENUE FROM CONTRACTS WITH CUSTOMERS - Additional Information (Details) Sheet http://acurapharm.com/role/DisclosureRevenueFromContractsWithCustomersAdditionalInformationDetails REVENUE FROM CONTRACTS WITH CUSTOMERS - Additional Information (Details) Details 34 false false R35.htm 40501 - Disclosure - RESEARCH AND DEVELOPMENT (Details) Sheet http://acurapharm.com/role/DisclosureResearchAndDevelopmentDetails RESEARCH AND DEVELOPMENT (Details) Details http://acurapharm.com/role/DisclosureResearchAndDevelopment 35 false false R36.htm 40601 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details) Sheet http://acurapharm.com/role/DisclosurePropertyPlantAndEquipmentDetails PROPERTY, PLANT AND EQUIPMENT (Details) Details http://acurapharm.com/role/DisclosurePropertyPlantAndEquipmentTables 36 false false R37.htm 40602 - Disclosure - PROPERTY, PLANT AND EQUIPMENT - Additional Information (Details) Sheet http://acurapharm.com/role/DisclosurePropertyPlantAndEquipmentAdditionalInformationDetails PROPERTY, PLANT AND EQUIPMENT - Additional Information (Details) Details 37 false false R38.htm 40701 - Disclosure - ACCRUED EXPENSES (Details) Sheet http://acurapharm.com/role/DisclosureAccruedExpensesDetails ACCRUED EXPENSES (Details) Details http://acurapharm.com/role/DisclosureAccruedExpensesTables 38 false false R39.htm 40801 - Disclosure - DEBT - Interest Expense (Details) Sheet http://acurapharm.com/role/DisclosureDebtInterestExpenseDetails DEBT - Interest Expense (Details) Details 39 false false R40.htm 40802 - Disclosure - DEBT - Additional Information (Details) Sheet http://acurapharm.com/role/DisclosureDebtAdditionalInformationDetails DEBT - Additional Information (Details) Details 40 false false R41.htm 40901 - Disclosure - RELATED PARTY TRANSACTIONS (Details) Sheet http://acurapharm.com/role/DisclosureRelatedPartyTransactionsDetails RELATED PARTY TRANSACTIONS (Details) Details http://acurapharm.com/role/DisclosureRelatedPartyTransactions 41 false false R42.htm 41001 - Disclosure - COMMON STOCK PURCHASE WARRANTS - Warrant Activity (Details) Sheet http://acurapharm.com/role/DisclosureCommonStockPurchaseWarrantsWarrantActivityDetails COMMON STOCK PURCHASE WARRANTS - Warrant Activity (Details) Details 42 false false R43.htm 41002 - Disclosure - COMMON STOCK PURCHASE WARRANTS - Additional Information (Details) Sheet http://acurapharm.com/role/DisclosureCommonStockPurchaseWarrantsAdditionalInformationDetails COMMON STOCK PURCHASE WARRANTS - Additional Information (Details) Details 43 false false R44.htm 41101 - Disclosure - SHARE-BASED COMPENSATION EXPENSE - Non-Cash Share-Based Compensation Expense (Details) Sheet http://acurapharm.com/role/DisclosureShareBasedCompensationExpenseNonCashShareBasedCompensationExpenseDetails SHARE-BASED COMPENSATION EXPENSE - Non-Cash Share-Based Compensation Expense (Details) Details 44 false false R45.htm 41102 - Disclosure - SHARE-BASED COMPENSATION EXPENSE - Stock Option plan activity (Details) Sheet http://acurapharm.com/role/DisclosureShareBasedCompensationExpenseStockOptionPlanActivityDetails SHARE-BASED COMPENSATION EXPENSE - Stock Option plan activity (Details) Details 45 false false R46.htm 41103 - Disclosure - SHARE-BASED COMPENSATION EXPENSE - Summary of RSU Plan (Details) Sheet http://acurapharm.com/role/DisclosureShareBasedCompensationExpenseSummaryOfRsuPlanDetails SHARE-BASED COMPENSATION EXPENSE - Summary of RSU Plan (Details) Details 46 false false R47.htm 41104 - Disclosure - SHARE-BASED COMPENSATION EXPENSE- Additional Information (Details) Sheet http://acurapharm.com/role/DisclosureShareBasedCompensationExpenseAdditionalInformationDetails SHARE-BASED COMPENSATION EXPENSE- Additional Information (Details) Details 47 false false R48.htm 41201 - Disclosure - INCOME TAXES - Additional Information (Details) Sheet http://acurapharm.com/role/DisclosureIncomeTaxesAdditionalInformationDetails INCOME TAXES - Additional Information (Details) Details 48 false false R49.htm 41301 - Disclosure - NET EARNINGS (LOSS) PER SHARE (Details) Sheet http://acurapharm.com/role/DisclosureNetEarningsLossPerShareDetails NET EARNINGS (LOSS) PER SHARE (Details) Details http://acurapharm.com/role/DisclosureNetEarningsLossPerShareTables 49 false false R50.htm 41302 - Disclosure - NET EARNINGS (LOSS) PER SHARE - Additional Information (Details) Sheet http://acurapharm.com/role/DisclosureNetEarningsLossPerShareAdditionalInformationDetails NET EARNINGS (LOSS) PER SHARE - Additional Information (Details) Details http://acurapharm.com/role/DisclosureNetEarningsLossPerShareTables 50 false false R51.htm 41401 - Disclosure - SUBSEQUENT EVENT (Details) Sheet http://acurapharm.com/role/DisclosureSubsequentEventDetails SUBSEQUENT EVENT (Details) Details http://acurapharm.com/role/DisclosureSubsequentEvent 51 false false All Reports Book All Reports acur-20200930.xml acur-20200930.xsd acur-20200930_cal.xml acur-20200930_def.xml acur-20200930_lab.xml acur-20200930_pre.xml http://xbrl.sec.gov/dei/2020-01-31 http://xbrl.sec.gov/currency/2020-01-31 http://fasb.org/srt/2020-01-31 http://fasb.org/us-gaap/2020-01-31 http://xbrl.sec.gov/country/2020-01-31 true true