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166 - Disclosure - INCOME TAXES - Provision for Income Taxes (Detail)
(http://acurapharm.com/role/IncomeTaxesProvisionForIncomeTaxesDetail)
TableProvision For Income Taxes [Table]
Slicers (applies to each fact value in each table cell)
Reporting Entity [Axis]0000786947 (http://www.sec.gov/CIK)
Class of Stock [Axis]Class of Stock [Domain]
Provision For Income Taxes [Line Items]Period [Axis]
2016-01-01 - 2016-12-31
2015-01-01 - 2015-12-31
Benefit at U.S. statutory 34% tax rate
(2,512,000) 
(1,696,000) 
State taxes (benefit), net of federal effect
49,000  
41,000  
Research and development tax credits
0  
0  
Share-based compensation
159,000  
184,000  
Other
2,000  
11,000  
Change in valuation allowance
2,302,000  
1,460,000  
Provision for income taxes
0  
 
0