SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) |
3 Months Ended | 6 Months Ended | ||||||
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Mar. 09, 2022 |
Mar. 04, 2022 |
Jun. 30, 2023
USD ($)
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Jun. 30, 2022
USD ($)
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Mar. 31, 2022 |
Jun. 30, 2023
USD ($)
Segment
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Jun. 30, 2022
USD ($)
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Dec. 31, 2022
USD ($)
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Accounting Policies [Abstract] | ||||||||
Cash equivalents | $ 0 | $ 0 | $ 0 | |||||
Revenue | 0 | $ 0 | ||||||
Research and development costs | 448,256 | $ 204,216 | $ 654,795 | $ 459,053 | ||||
Income tax likely hood percentage, description | A valuation allowance is applied when in management’s view it is more likely than not (50%) that such deferred tax will not be utilized. | |||||||
Reverse stock split description | all shares adjusted to reflect a 40:1 reverse stock split | the Company completed a 40:1 reverse stock split of its common shares. | 40:1 Reverse Split | |||||
Cash in excess of FDIC limits | $ 139,690 | $ 139,690 | ||||||
Number of operating segments | Segment | 1 |
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- References No definition available.
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- Definition Amount of short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of cash as of the balance sheet date that is not insured by the Federal Deposit Insurance Corporation. No definition available.
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- Definition Description of the likelihood that an uncertainty in income taxes will not be sustained as a result of the examination by the taxing authority. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Number of operating segments. An operating segment is a component of an enterprise: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same enterprise), (b) whose operating results are regularly reviewed by the enterprise's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and (c) for which discrete financial information is available. An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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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/2003/role/disclosureRef
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- Definition Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss). Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Description of the reverse stock split arrangement. Also provide the retroactive effect given by the reverse split that occurs after the balance sheet date but before the release of financial statements. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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