QSAM Biosciences, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Summary of Significant Accounting Policies (Details Narrative)

v3.8.0.1

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Research and development		$ 43,154		$ 355,884
Total dilutive shares
Common stock shares issued	48,422,386		48,422,386		29,684,191
Common stock shares outstanding	48,422,386		48,422,386		29,684,191
Cumulative-effect adjustment to opening balance of accumulated deficit					$ 388,667
Restatement Adjustment [Member]
Common stock shares issued					32,760
Common stock shares outstanding					32,760
Scenario, Previously Reported [Member]
Common stock shares issued					29,651,431
Common stock shares outstanding					29,651,431
Common Stock Options [Member]
Antidilutive securities excluded from computation of net loss per share, amount			6,915,480	5,315,480
Common Stock Warrants [Member]
Antidilutive securities excluded from computation of net loss per share, amount			3,568,845	785,714
Conversion of Debentures [Member]
Antidilutive securities excluded from computation of net loss per share, amount			1,100,000	1,584,524
Conversion of Notes Payable [Member]
Antidilutive securities excluded from computation of net loss per share, amount			5,000,000
Conversion of Redeemable Convertible Preferred Stock [Member]
Antidilutive securities excluded from computation of net loss per share, amount			4,000,000	2,857,142

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

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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.

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