Annual report pursuant to Section 13 and 15(d)

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)

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SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Jan. 17, 2019
Allowance for doubtful accounts $ 0 $ 0  
Impairment of assets 0    
Impairment of intellectual property 47,980 0  
Advertising costs 113,170 325,965  
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 76,266 122,652  
Deferred income 0 0  
Grant income 932,996 1,789,496  
F & A indirect costs 0 253,208  
Grant funding indirect cost 516,218    
Research and development expenses $ 891,063 $ 1,459,458  
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    
Maximum [Member]      
Property plant and equipment estimated useful lives 15 years    
Minimum [Member]      
Property plant and equipment estimated useful lives 5 years