SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) |
1 Months Ended | 3 Months Ended | ||||
|---|---|---|---|---|---|---|
Jan. 03, 2022 |
Mar. 29, 2023 |
Mar. 31, 2023 |
Mar. 31, 2022 |
Dec. 31, 2022 |
Jan. 17, 2019 |
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| Allowance for doubtful accounts | $ 0 | $ 0 | ||||
| Impairment of assets | 0 | $ 0 | ||||
| Impairment of intellectual property | 47,980 | 0 | ||||
| Advertising costs | 29,148 | 73,630 | ||||
| Impairment loss | 47,980 | |||||
| Grant funding during the first year | $ 2,842,430 | |||||
| Grant funding during the second year | 2,831,838 | |||||
| Grant funding during the third year | 3,453,367 | |||||
| Grant additional funding during the third year | $ 99,431 | |||||
| Grant receivables | 71,779 | 122,652 | ||||
| Deferred income | 0 | 0 | ||||
| Grant income | 241,149 | 346,393 | ||||
| F&A indirect costs | 0 | $ 253,208 | ||||
| Grant funding indirect cost | 516,218 | |||||
| Allocation of remaining F & A indirect cost | 9,671 | |||||
| Research and development expenses | $ 237,387 | $ 197,849 | ||||
| Ownership percentage | 50.00% | |||||
| Royalty obligations description | The Company accounted for royalty obligations as debt in accordance with ASC 470-10-25 and derived a debt discount, which is amortized using the straight line method over the expected life of the arrangement, which is 15 years. The Company has no obligation to repay the then outstanding balance if during the expected life of 15 years the treatment is discontinued | |||||
| Description of Non-Controlling Interest | Due to a management fee equal to 65% of the Medical Corporation’s gross collected monthly revenue, 65% of the Medical Corporation’s earnings was allocated to the Company, and 35% to the non-controlling interest. Due to the Company’s retaining 75.8% ownership of BioCorRx Pharmaceuticals, Inc., 75.8% of BioCorRx Pharmaceuticals, Inc.’s earnings was allocated to the Company, and 24.2% to the non-controlling interest | |||||
| Royalty obligations, net | $ 7,171,200 | |||||
| Minimum [Member] | ||||||
| Property plant and equipment estimated useful lives | 5 years | |||||
| Minimum [Member] | Joseph Galligan [Member] | ||||||
| Ownership percentage | 0.10% | 15.00% | 15.00% | |||
| Maximum [Member] | ||||||
| Property plant and equipment estimated useful lives | 15 years | |||||
| Maximum [Member] | Joseph Galligan [Member] | ||||||
| Ownership percentage | 20.00% | 20.00% | ||||
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- Definition Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of allowance for credit loss on receivable, classified as other and current. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition The amount of direct negative costs incurred in development of a direct-to-television film, as well as allocations of production overhead and capitalized interest. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing. Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
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- Definition The amount of impairment loss recognized in the period resulting from the write-down of the carrying amount of a finite-lived intangible asset to fair value. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. No definition available.
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- Definition The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of expense related to royalty payments under a contractual arrangement such as payment for mineral and drilling rights and use of technology or intellectual property. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Percentage of the Variable Interest Entity's (VIE) voting interest owned by (or beneficial interest in) the reporting entity (directly or indirectly). Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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