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Document And Entity Information	9 Months Ended
Document And Entity Information	Sep. 30, 2013 shares
Document Information [Line Items]
Entity Registrant Name	FLAMEL TECHNOLOGIES SA
Entity Central Index Key	0001012477
Current Fiscal Year End Date	--12-31
Trading Symbol	FLML
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding	0
Document Type	6-K
Amendment Flag	false
Document Period End Date	Sep. 30, 2013
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2013

Condensed Consolidated Statement of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenue:
License and research revenue	$ 1,192	$ 1,710	$ 4,115	$ 5,874
Product sales and services	2,501	2,063	6,803	7,494
Other revenues	1,891	1,625	5,347	5,423
Total revenue	5,583	5,398	16,264	18,791
Costs and expenses:
Cost of goods and services sold	(1,736)	(1,500)	(4,014)	(4,365)
Research and development	(6,680)	(6,246)	(22,513)	(19,953)
Selling, general and administrative	(2,925)	(3,107)	(8,122)	(11,203)
Fair value remeasurement of acquisition liabilities	(1,043)	(1,060)	(32,642)	3,963
Total	(12,384)	(11,913)	(67,291)	(31,558)
Profit (loss) from operations	(6,800)	(6,515)	(51,026)	(12,767)
Interest income net	(688)	122	(1,757)	413
Interest expense on the debt related to the royalty agreement	(13)	0	(2,028)	0
Foreign exchange gain (loss)	(161)	(95)	(170)	(72)
Other income (loss)	66	15	532	91
Income (loss) before income taxes	(7,597)	(6,473)	(54,450)	(12,335)
Income tax benefit (expense)	1,228	48	6,398	5
Net income (loss)	$ (6,369)	$ (6,425)	$ (48,052)	$ (12,330)
Earnings (loss) per share
Basic earnings (loss) per ordinary share	$ (0.25)	$ (0.26)	$ (1.89)	$ (0.49)
Diluted earnings (loss) per share	$ (0.25)	$ (0.26)	$ (1.89)	$ (0.49)
Weighted average number of shares outstanding (in thousands) :
Basic (in shares)	25,465	25,157	25,434	25,109
Diluted (in shares)	25,465	25,157	25,434	25,109

Condensed Consolidated Statement of Comprehensive Income - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Net income (loss)	$ (48,052)	$ (12,330)
Other comprehensive income (loss):
Net foreign currency translation gain (loss)	289	(198)
Other comprehensive income (loss), net of tax	289	(198)
Comprehensive Income (loss)	$ (47,763)	$ (12,528)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Condensed Consolidated Balance Sheet - USD ($) $ in Thousands	Sep. 30, 2013	Dec. 31, 2012
ASSETS
Cash and cash equivalents	$ 7,807	$ 2,742
Marketable securities	1,473	6,413
Accounts receivable	6,326	5,464
Inventory	2,892	1,520
Research and development tax credit receivable short term	11,500	6,632
Prepaid expenses and other current assets	2,933	2,314
Total current assets	32,932	25,085
Goodwill, net	18,490	18,491
Property and equipment, net	17,352	18,238
Intangible assets	41,094	41,589
Other assets:
Research and development tax credit receivable long term	6,491	13,725
Other long-term assets	156	183
Total other assets	6,647	13,908
Total assets	116,515	117,311
LIABILITIES
Current portion of long-term debt	20,365	3,351
Current portion of capital lease obligations	82	77
Accounts payable	4,115	3,596
Current portion of deferred revenue	1,001	614
Advances from customers	452	575
Accrued expenses	6,269	5,013
Other current liabilities	1,324	1,133
Total current liabilities	33,607	14,359
Long-term debt, less current portion	65,398	33,278
Capital lease obligations, less current portion	122	179
Deferred revenue, less current portion	136	181
Deferred tax liabilities	7,670	14,130
Other long-term liabilities	24,986	24,680
Total long-term liabilities	98,313	72,448
Commitments and contingencies:
Shareholders' equity:
Ordinary shares: 25,415,400 issued and outstanding at December 31, 2012 and 25,465,400 at September 30, 2013 (shares authorised 34,587,690) at nominal value of 0.122 euro	3,722	3,714
Additional paid-in capital	211,002	209,158
Accumulated deficit	(240,668)	(192,621)
Accumulated other comprehensive income (loss)	10,539	10,253
Total shareholders' equity	(15,405)	30,504
Total liabilities and shareholders' equity	$ 116,515	$ 117,311

Condensed Consolidated Balance Sheet [Parenthetical] - € / shares	Sep. 30, 2013	Dec. 31, 2012
Common stock, par value (in euro per share)	€ 0.122	€ 0.122
Common stock, shares authorized	34,587,690	34,587,690
Common stock, shares issued	25,465,400	25,415,400
Common stock, shares outstanding	25,465,400	25,415,400

Condensed Consolidated Statement of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:
Net income (loss)	$ (48,052)	$ (12,330)
Depreciation of property and equipment	2,343	2,346
Loss (gain) on disposal of property, equipment and inventory	85	(36)
Gains on sales of marketable securities	0	(5)
Grants recognized in other income and income from operations	(502)	(769)
Remeasurement of acquisition liabilities and royalty agreement	34,669	(4,018)
Calculated Interest on amortized method	(985)	0
Stock compensation expense	1,456	2,344
Income tax	(6,455)
Increase (decrease) in cash from:
Accounts receivable	(748)	3,400
Inventory	(1,345)	316
Prepaid expenses and other current assets	(568)	353
Research and development tax credit receivable	2,814	(4,425)
Accounts payable	1,095	(505)
Deferred revenue	204	(2,953)
Accrued expenses	2,056	(451)
Other current liabilities	(70)	(51)
Other long-term assets and liabilities	345	(135)
Net cash provided by (used in) operating activities	(13,658)	(16,919)
Cash flows from investing activities:
Purchases of property and equipment	(766)	(805)
Proceeds from disposal of property and equipment	7	67
Purchase of marketable securities	(730)	(3,230)
Proceeds from sales of marketable securities	5,708	11,681
Cash transferred on acquisition	0	1,771
Net cash provided by (used in) investing activities	4,218	9,484
Cash flows from financing activities:
Proceeds from loan or conditional grants	14,407	6,668
Reimbursment of loan or conditional grants	(257)	(114)
Earnout payments for acquisition	(107)	0
Principal payments on capital lease obligations	(58)	(65)
Cash proceeds from issuance of ordinary shares and warrants	400	607
Net cash provided by (used in) financing activities	14,386	7,096
Effect of exchange rate changes on cash and cash equivalents	117	5
Net increase (decrease) in cash and cash equivalents	5,063	(334)
Cash and cash equivalents, beginning of period	2,742	3,456
Cash and cash equivalents, end of period	7,807	3,122
Supplemental disclosures of cash flow information:
Income tax paid	80	95
Interest paid	$ 792	$ 52

Consolidated Statement of Shareholders' Equity - 9 months ended Sep. 30, 2013 - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
Balance at Dec. 31, 2012	$ 30,504	$ 3,714	$ 209,158	$ (192,621)	$ 10,253
Balance (in shares) at Dec. 31, 2012		25,415,400
Subscription of warrants	103		103
Issuance of ordinary shares on exercise of warrants	297	$ 8	289
Issuance of ordinary shares on exercise of warrants (in shares)		50,000
Stock-based compensation expense	1,456		1,456
Net loss	(48,052)			(48,052)
Other comprehensive income (loss)	289				286
Balance at Sep. 30, 2013	$ (15,405)	$ 3,722	$ 211,006	$ (240,673)	$ 10,539
Balance (in shares) at Sep. 30, 2013		25,465,400

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]

1. SUMMARY OF SIGNIFICANT accounting policies

In the opinion of the management of Flamel Technologies S.A. (the “Company”), the accompanying unaudited, condensed, consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial statements. Accordingly, these Financial Statements do not include all of the information and footnotes required for complete annual financial statements, since certain footnotes and other financial information required by generally accepted accounting principles in the United States (or US GAAP) can be condensed or omitted for interim reporting requirements. In the opinion of management, all adjustments (consisting of only normal recurring accruals) considered necessary for a fair presentation of our financial position and operating results have been included.

The preparation of consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Operating results for the nine months ended September 30, 2013 are not necessarily indicative of the results that may be expected for the full year ending December 31, 2013. These condensed consolidated interim financial statements should be read in conjunction with the Company's audited annual financial statements.

The reporting currency of the Company and its wholly-owned subsidiaries is the U.S. dollar as permitted by the SEC for a foreign private issuer (S-X Rule 3-20(a)). All assets and liabilities in the balance sheets of the Company, whose functional currency is the Euro, except those of the U.S. subsidiaries whose functional currency is the U.S. dollar, are translated into U.S. dollar equivalents at exchange rates as follows: (1) asset and liability accounts at period-end rates, (2) income statement accounts at weighted average exchange rates for the period, and (3) shareholders' equity accounts at historical rates. Corresponding translation gains or losses are recorded in shareholders' equity as Currency Translation Adjustments.

Other comprehensive income includes solely Currency translation Adjustments, thus no reclassifications out of accumulated other comprehensive income to the statements of operations are recognized.

REVENUES

9 Months Ended

Sep. 30, 2013

License, Research and Consulting Agreements [Abstract]

License, Research and Consulting Agreements Disclosure [Text Block]

2. REVENUES

2.1 License and research revenue

The Company recognized license and research revenues of $4,115,000 for the first nine months of 2013 compared to $5,874,000 for the nine month period ended September 30, 2012. Total research and development revenues amounted to $2,647,000 compared to $3,643,000 for the nine month period ended September 30, 2012 and licensing fees were recognized for a total of $1,468,000 for the first nine months of 2013 compared to $2,231,000 for the nine month period ended September 30, 2012.

The license and research revenues amounting to $4,115,000 relate to agreements with undisclosed partners.

2.2 Product sales and services.

The Company recognized product sales of $6,803,000 for the first nine months of 2013 primarily in connection with the supply agreement for the manufacture of Coreg CR microparticles with GSK compared to $7,493,000 for the nine month period ended September 30, 2012.

The Company launched Bloxiverz®, the first FDA-approved version of neostigmine sulfate during the third quarter of 2013. Product was sold into the wholesaler channel, which provides distribution services to the hospital community, over the course of the third quarter. However, the criteria for recognizing the revenue have not been met and revenue has been deferred as of September 30, 2013.

2.3 Other revenues.

The Company recognized other revenues of $5,347,000 for the nine month period ended September 30, 2013 compared to $5,423,000 for the nine month period ended September 30, 2012, which includes royalties from the License Agreement with GSK with respect to Coreg CR.

RESEARCH TAX CREDIT

9 Months Ended

Sep. 30, 2013

Research Tax Credit [Abstract]

Research Tax Credit Disclosure [Text Block]

3. RESEARCH TAX CREDIT

The French government provides tax credits to companies for spending on innovative research and development. The research tax credit is considered as a grant and is deducted from operational expenses.

For the nine months period ended September 30, 2013, the credit amounted to $3,721,000($1,204,000 for the three-month period ended September 30, 2013) compared to $4,302,000 for the nine month period ended September 30, 2012 ($1,564,000 for the three-month period ended September 30, 2012).

SHAREHOLDERS' EQUITY

9 Months Ended

Sep. 30, 2013

Stockholders' Equity Note [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

4. SHAREHOLDERS' EQUITY

During the nine month period ended September 30, 2013, 50,000 shares were issued as a result of exercise of warrants.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

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Reference 15: http://www.xbrl.org/2003/role/presentationRef
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+ Details

STOCK COMPENSATION EXPENSE

9 Months Ended

Sep. 30, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

5. STOCK COMPENSATION EXPENSE

During the three month period ending September 30, 2013, 180,000 warrants with a one year vesting period were subscribed for by directors.

ASC 718-10-S99-1 expresses the view that “the use of a simplified method is not allowed if the Company may have sufficient historical exercise data for some of its share options grants and therefore, accepts the use of simplified method for only some grants but not all share options grants”.

The Company decided to use the simplified method to estimate the expected term of the warrants subscribed for by directors. The Company considers that insufficient historical exercise data are available for warrants which are granted to a limited number of beneficiaries together with few exercises over the past years, in addition, the vesting schedule and contractual terms having been changed over time. Consequently, the Company believes that prior exercise patterns would not reflect accurately future exercises.

The grant date fair value of the warrants subscribed is calculated using the Black-Scholes option-pricing model with the following weighted average assumptions.

	Three months ended September 30, 2013
Risk-free interest rate		0.47	%
Dividend yield		-
Expected volatility		54	%
Expected term		2.5 years
Forfeiture rate		-

Net income (loss) before and after stock-based compensation is as follows:

	Three months ended September 30,				Nine months ended September 30,
(in thousands except per share data)	2012		2013		2012		2013

Net income (loss)	$	(6,425)	$	(6,369)	$	(12,330)	$	(48,052)

Net income (loss) per share
Basic	$	(0.26)	$	(0.25)	$	(0.49)	$	(1.89)
Diluted	$	(0.26)	$	(0.25)	$	(0.49)	$	(1.89)

Number of shares used for computing (weighted average)
Basic		25,157		25,465		25,109		25,434
Diluted		25,157		25,465		25,109		25,434

Stock-based compensation (ASC 718)
Cost of products and services sold		13		5		38		15
Research and development		298		184		835		555
Selling, general and administrative		542		307		1,471		885
Total		853		496		2,344		1,456

Net income (loss) before stock-based compensation		(5,572)		(5,873)		(9,986)		(46,595)

Net income (loss) before stock-based compensation per share
Basic	$	(0.22)	$	(0.23)	$	(0.40)	$	(1.83)
Diluted	$	(0.22)	$	(0.23)	$	(0.40)	$	(1.83)

LONG-TERM DEBT

9 Months Ended

Sep. 30, 2013

Debt Disclosure [Abstract]

Long-term Debt [Text Block]

6. LONG-TERM DEBT

Long-term debt comprises:

(In thousands of U.S. dollars)	December 31, 2012		September 30, 2013

Government loans for R&D projects (a)		4,696		4,545
Acquisition liability contingent consideration (b)		24,063		46,582
Acquisition liability note (b)		5,713		10,260
Acquisition liability warrant consideration (b)		2,157		7,457
Facility agreement (c)		-		12,291
Royalty agreement (c)		-		4,628
Total		36,629		85,763
Current portion		3,351		20,365
Long-term portion		33,278		65,398

(a) French government agencies provide financing to French companies for research and development. At December 31, 2012 and September 30, 2013, the Company had outstanding loans of $4,696,000 and $4,545,000, respectively for various programs. These loans do not bear interest and are repayable only in the event the research project is technically or commercially successful. Potential repayment is scheduled to occur from 2013 through 2019.

(b) The Acquisition liability relates to the acquisition by the Company on March 13, 2012, through its wholly owned subsidiary Flamel US Holdings, Inc., or Flamel US, all of the membership interests of Éclat Pharmaceuticals, LLC. In exchange for all of the issued and outstanding membership interests of Éclat Pharmaceuticals, Flamel US provided consideration consisting of:

⋅

a $12 million senior, secured six-year note that is guaranteed by the Company and its subsidiaries and secured by the equity interests and assets of Éclat;

⋅

two warrants to purchase a total of 3,300,000 American Depositary Shares, each representing one ordinary share of Flamel (“ADSs”); and

⋅

a commitment to make earn out payments of 20% of any gross profit generated by certain Éclat Pharmaceuticals launch products and to pay 100% of any gross profit generated by Hycet® up to a maximum of $1 million. The Company subsequently sold the Hycet® assets in November 2013. The Purchase Agreement also contains certain representations and warranties, covenants, indemnification and other customary provisions.

As of September, 2013, the fair value of the note was estimated using a probability-weighted discounted cash flow model. This fair value measurement is based on significant inputs not observable in the market and thus represents a level 3 measurement as defined in ASC 820. The key assumptions are as follows: 20% discount rate, 100% probability of success. The note has no early redemption premium.

The fair value of the warrants was determined by using a Black-Scholes option pricing model with the following assumptions:

	Three months ended September 30, 2012			Three months ended September 30, 2013
Share price	$	4.09		$	6.56
Risk-free interest rate		1.10	%		1.39	%
Dividend yield		-			-
Expected volatility		56.26	%		49.50	%
Expected term		5.5 years			4.5 years

Pursuant to guidance of ASC 815-40-15-7(i), the Company determined that the Warrants issued in March 2012 as consideration for the acquisition of Éclat could not be considered as being indexed to the Company’s own stock, on the basis that the exercise price for the warrants is determined in U.S. dollars, although the functional currency of the Company is the Euro. The Company determined that these warrants should be accounted as a debt instrument.

As of September 30, 2013, the deferred consideration fair value was estimated by using a discounted cash flow model based on probability adjusted annual gross profit of each of the Éclat Pharmaceuticals products. A discount rate of 20% has been used, except for Hycet for which a discount rate of 13% has been retained.

(c) On February 4, 2013 the Company concluded a $15 million debt financing transaction (Facility Agreement) with Deerfield Management, a current shareholder. Subject to certain limitations, the Company may use the funds for working capital, including continued investment in its research and development projects.

Consideration received was as follows:

⋅

$12.4 million for a Facility agreement of a nominal value of $15 million, including a premium on reimbursement of $2.6 million. The principal amount of the Loan must be repaid over four years as follows: 10% on July 1, 2014, and 20%, 30% and 40% on the second, third, and fourth anniversary, respectively, of the original disbursement date of the Loan. Notwithstanding the foregoing, the entire principal amount of the Loan may be repaid in whole or in part on any interest payment date occurring after December 31, 2013. Interest is payable quarterly, on the first business day of each January, April, July and October.

⋅

$2.6 million for a Royalty agreement whereby, the Company’s wholly owned subsidiary Éclat subject to required regulatory approvals and launch of product, is to pay a 1.75% Royalty of the net sales of certain products sold by Éclat and any of its affiliates until December 31, 2024.

The facility agreement is accounted for at amortized cost using an effective rate of 23%. The Company elected the fair value option for the measurement of the royalty liability.

The facility and royalty agreements are secured by the intellectual property and regulatory rights related to certain ‘Éclat’ Products and certain receivables and the Company has agreed to pledge certain physical assets.

Total future payments on long-term debt for the next five years ending December 31 (assuming the underlying projects are commercially or technically successful for governmental research loans) are as follows:

(In thousands of U.S. dollars)	September 30, 2013

2013		3,471
2014		22,525
2015		31,480
2016		24,187
2017		17,578

		99,241

FAIR VALUE OF FINANCIAL INSTRUMENTS

9 Months Ended

Sep. 30, 2013

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

7. FAIR VALUE OF FINANCIAL INSTRUMENTS

At December 31, 2012 and September 302013, the carrying values of financial instruments such as cash and cash equivalents, trade receivables and payables, other receivables and accrued liabilities and the current portion of long-term debt approximated their market values, based on the short-term maturities of these instruments.

The company calculates fair value for its marketable securities based on quoted market prices for identical assets and liabilities which represents Level 1 of ASC 820-10 fair value hierarchy.

At December 31, 2012 and September 30, 2013 the fair value of long-term debt and long term receivables was comparable with their carrying values.

The following table presents information about the Company securities based on quoted market prices for identical assets and liabilities for September 30, 2013 and indicates the fair value hierarchy of the valuation techniques utilized to determine such fair value.

	Net Carrying Value as of September 30,		Fair Value Measured and Recorded Using						Operational Gain (losses) recognized in		Financial Gain (losses) recognized in
(in thousands)	2013		Level 1		Level 2		Level 3		earnings		earnings		Total
Assets
Cash and cash equivalent		7,807		7,807		-		-		-		-		-
Marketable securities		1,473		1,473		-		-		-		-		-
Liabilities
Acquisition liability contingent consideration (a)		46,582		-		-		46,582		(22,794)		-		(22,794)
Acquisition liability note (b)		10,260		-		-		10,260		(4,548)		-		(4,548)
Acquisition liability warrant consideration (c)		7,457		-		-		7,457		(5,300)		-		(5,300)
Royalty Agreement (d)		4,629						4,629		(2,028)		-		(2,028)

The fair value of the financial instruments in connection with the acquisition of Éclat (see note 6 Long-Term Debt) are estimated as follows:

(a) Acquisition liability contingent consideration: the fair value is estimated using a discounted cash flow model based on probability adjusted projected annual gross profit of each of the products which formed the project portfolio at the time of acquisition of Éclat Pharmaceuticals (Note 6 Long Term Debt).

The fair value of the contingent consideration will change over time in accordance with the changes in market conditions and thus business plan projections as the relate to market size, market share, product pricing, competitive landscape, gross profit margins expected for each of the products.

(b) Acquisition liability Note: the Company uses a probability-weighted discounted cash flow model (see note 6 Long Term Debt).

(c) Acquisition liability warrant consideration: the Company uses a Black-Scholes option pricing model. The fair value of the warrant consideration will change over time depending on the volatility and share price at balance sheet date (see note 6 Long Term Debt).

(d) Royalty Agreement: the fair value is estimated using a discounted cash flow model based on probability adjusted projected annual net sales of each of the products which may be approved and sold by Éclat Pharmaceuticals (Note 6 Long Term Debt). The discount rate is 20%.

The following tables provide a reconciliation of fair value for which the Company used Level 3 inputs:

	Acquisition
	Liabilities
Liability recorded upon acquisition	$	(50,927)
Operational gain (loss) recognized in earnings for fiscal year 2012	$	18,993
Net carrying value at January 1, 2013	$	(31,934)
Operational gain (loss) recognized in earnings for nine months to September 30, 2013	$	(32,642)
Payment Hycet (reimbursment)	$	276
Net carrying value at September 30, 2013	$	(64,300)

	Royalty
	Agreement
Liability recorded upon execution of Agreeement	$	(2,600)
interest expense recognized in earnings for nine months to September 30, 2013	$	(2,028)
Net carrying value at September 30, 2013	$	(4,629)

The acquisition liabilities, consisting of the note, warrants and deferred consideration, and Royalty agreement all of which are classified as long-term debt, are measured at fair value and the income or expense may change significantly as assumptions regarding the valuations and probability of successful development and approval of products in development vary.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

POST BALANCE SHEET EVENTS

9 Months Ended

Sep. 30, 2013

Subsequent Events [Abstract]

Subsequent Events [Text Block]

8. Post Balance Sheet Events

As of December 3, 2013, our U.S. subsidiaries, Flamel US Holdings Inc., Flamel Technologies, Inc., Éclat Pharmaceuticals, LLC and Talec Pharma LLC (each a “Borrower” and collectively, the “Borrowers”), entered into a Facility Agreement (the “Facility”) with Broadfin Healthcare Master Fund, Ltd. (“Broadfin”) providing for loans by Broadfin in an aggregate amount not to exceed $15.0 million.

Under the terms of the Facility, upon closing Broadfin made an initial loan of $5.0 million and the Borrowers may request, at any time prior to August 15, 2014, up to two additional loans in the amount of $5.0 million each, with funding subject to certain specified conditions.

Interest will accrue on loans under the Facility at a rate of 12.5% per annum, payable quarterly in arrears, commencing on January 1, 2014, and on the first business day of each April, July, October and January thereafter.

The loans under the Facility are secured by a first priority security interest in intellectual property associated with the Company's Medusa technology and a junior lien on substantially all of the assets of the Borrowers, which were previously pledged in connection with the Deerfield Facility Agreement,, the associated royalty agreement and the note purchase agreement entered into by the Company in connection with its acquisition of Éclat (the “Éclat Note Purchase Agreement”). In addition, the Company agreed to grant a junior lien on certain equipment located in France, if such equipment is pledged under the Deerfield Facility Agreement and/or the Éclat Note Purchase Agreement.

In connection with entering into the Facility, Éclat Pharmaceuticals, LLC also entered into a Royalty Agreement with Broadfin, dated as of December 3, 2013 (the “Royalty Agreement”). Pursuant to the Royalty Agreement, the Company is required to pay a royalty of 0.834% on the net sales of certain products sold by Éclat Pharmaceuticals, LLC and any of its affiliates until December 31, 2024. The amount of the royalty payable under the Royalty Agreement will increase by 0.583% for each additional loan made under the Facility, if any, up to a maximum royalty amount of 2.0%.

Concurrent with entering into the Facility, the Borrowers also amended the terms of the Deerfield Facility Agreement and the Éclat Note Purchase Agreement to, among other things, permit the indebtedness and liens under the Facility and to grant a junior lien to the respective lenders on the Medusa Technology. The amendment to the Éclat Note Purchase Agreement also eliminates, effective as of December 31, 2014, the thresholds that must be reached before repayment is required on the note issued pursuant to the Éclat Note Purchase Agreement.

STOCK COMPENSATION EXPENSE (Tables)

9 Months Ended

Sep. 30, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule Of Share Based Payment Award warrants Valuation Assumptions [Table Text Block]

The grant date fair value of the warrants subscribed is calculated using the Black-Scholes option-pricing model with the following weighted average assumptions.

	Three months ended September 30, 2013
Risk-free interest rate		0.47	%
Dividend yield		-
Expected volatility		54	%
Expected term		2.5 years
Forfeiture rate		-

Schedule Of Earnings Per Share Basic and Diluted Before Stock Based Compensation [Table Text Block]

Net income (loss) before and after stock-based compensation is as follows:

	Three months ended September 30,				Nine months ended September 30,
(in thousands except per share data)	2012		2013		2012		2013

Net income (loss)	$	(6,425)	$	(6,369)	$	(12,330)	$	(48,052)

Net income (loss) per share
Basic	$	(0.26)	$	(0.25)	$	(0.49)	$	(1.89)
Diluted	$	(0.26)	$	(0.25)	$	(0.49)	$	(1.89)

Number of shares used for computing (weighted average)
Basic		25,157		25,465		25,109		25,434
Diluted		25,157		25,465		25,109		25,434

Stock-based compensation (ASC 718)
Cost of products and services sold		13		5		38		15
Research and development		298		184		835		555
Selling, general and administrative		542		307		1,471		885
Total		853		496		2,344		1,456

Net income (loss) before stock-based compensation		(5,572)		(5,873)		(9,986)		(46,595)

Net income (loss) before stock-based compensation per share
Basic	$	(0.22)	$	(0.23)	$	(0.40)	$	(1.83)
Diluted	$	(0.22)	$	(0.23)	$	(0.40)	$	(1.83)

LONG-TERM DEBT (Tables)

9 Months Ended

Sep. 30, 2013

Debt Disclosure [Abstract]

Schedule of Long-term Debt Instruments [Table Text Block]

Long-term debt comprises:

(In thousands of U.S. dollars)	December 31, 2012		September 30, 2013

Government loans for R&D projects (a)		4,696		4,545
Acquisition liability contingent consideration (b)		24,063		46,582
Acquisition liability note (b)		5,713		10,260
Acquisition liability warrant consideration (b)		2,157		7,457
Facility agreement (c)		-		12,291
Royalty agreement (c)		-		4,628
Total		36,629		85,763
Current portion		3,351		20,365
Long-term portion		33,278		65,398

⋅

a $12 million senior, secured six-year note that is guaranteed by the Company and its subsidiaries and secured by the equity interests and assets of Éclat;

⋅

two warrants to purchase a total of 3,300,000 American Depositary Shares, each representing one ordinary share of Flamel (“ADSs”); and

⋅

The fair value of the warrants was determined by using a Black-Scholes option pricing model with the following assumptions:

	Three months ended September 30, 2012			Three months ended September 30, 2013
Share price	$	4.09		$	6.56
Risk-free interest rate		1.10	%		1.39	%
Dividend yield		-			-
Expected volatility		56.26	%		49.50	%
Expected term		5.5 years			4.5 years

Schedule Of Fair Value Assumptions Of Warrant [Table Text Block]

The fair value of the warrants was determined by using a Black-Scholes option pricing model with the following assumptions:

	Three months ended September 30, 2012			Three months ended September 30, 2013
Share price	$	4.09		$	6.56
Risk-free interest rate		1.10	%		1.39	%
Dividend yield		-			-
Expected volatility		56.26	%		49.50	%
Expected term		5.5 years			4.5 years

Schedule of Maturities of Long-term Debt [Table Text Block]

(In thousands of U.S. dollars)	September 30, 2013

2013		3,471
2014		22,525
2015		31,480
2016		24,187
2017		17,578

		99,241

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

+ Details

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)

9 Months Ended

Sep. 30, 2013

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

	Net Carrying Value as of September 30,		Fair Value Measured and Recorded Using						Operational Gain (losses) recognized in		Financial Gain (losses) recognized in
(in thousands)	2013		Level 1		Level 2		Level 3		earnings		earnings		Total
Assets
Cash and cash equivalent		7,807		7,807		-		-		-		-		-
Marketable securities		1,473		1,473		-		-		-		-		-
Liabilities
Acquisition liability contingent consideration (a)		46,582		-		-		46,582		(22,794)		-		(22,794)
Acquisition liability note (b)		10,260		-		-		10,260		(4,548)		-		(4,548)
Acquisition liability warrant consideration (c)		7,457		-		-		7,457		(5,300)		-		(5,300)
Royalty Agreement (d)		4,629						4,629		(2,028)		-		(2,028)

The fair value of the financial instruments in connection with the acquisition of Éclat (see note 6 Long-Term Debt) are estimated as follows:

(b) Acquisition liability Note: the Company uses a probability-weighted discounted cash flow model (see note 6 Long Term Debt).

Schedule Of Remeasurement Of Acquired Liabilities [Table Text Block]

The following tables provide a reconciliation of fair value for which the Company used Level 3 inputs:

	Acquisition
	Liabilities
Liability recorded upon acquisition	$	(50,927)
Operational gain (loss) recognized in earnings for fiscal year 2012	$	18,993
Net carrying value at January 1, 2013	$	(31,934)
Operational gain (loss) recognized in earnings for nine months to September 30, 2013	$	(32,642)
Payment Hycet (reimbursment)	$	276
Net carrying value at September 30, 2013	$	(64,300)

	Royalty
	Agreement
Liability recorded upon execution of Agreeement	$	(2,600)
interest expense recognized in earnings for nine months to September 30, 2013	$	(2,028)
Net carrying value at September 30, 2013	$	(4,629)

REVENUES (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
REVENUES (Details Textual) - USD ($)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
License and research revenue	$ 1,192,000	$ 1,710,000	$ 4,115,000	$ 5,874,000
Research Revenues			2,647,000	3,643,000
Licenses Revenue			1,468,000	2,231,000
Product sales and services	2,501,000	2,063,000	6,803,000	7,494,000
Other revenues	$ 1,891,000	$ 1,625,000	5,347,000	$ 5,423,000
Undisclosed Partners [Member]
License and research revenue			$ 4,115,000

RESEARCH TAX CREDIT (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
RESEARCH TAX CREDIT (Details Textual) - USD ($)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Tax Reconciliation, Tax Credits, Research	$ 1,204,000	$ 1,564,000	$ 3,721,000	$ 4,302,000

SHAREHOLDERS' EQUITY (Details Textual)	9 Months Ended
SHAREHOLDERS' EQUITY (Details Textual)	Sep. 30, 2013 shares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	50,000

STOCK COMPENSATION EXPENSE (Details)	3 Months Ended
STOCK COMPENSATION EXPENSE (Details)	Sep. 30, 2013
Risk-free interest rate	0.47%
Dividend yield	0.00%
Expected volatility	54.00%
Expected term	2 years 6 months
Forfeiture rate	0.00%

STOCK COMPENSATION EXPENSE (Details 1) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Net income (loss)	$ (6,369)	$ (6,425)	$ (48,052)	$ (12,330)
Net income (loss) per share
Basic (in dollars per share)	$ (0.25)	$ (0.26)	$ (1.89)	$ (0.49)
Diluted (in dollars per share)	$ (0.25)	$ (0.26)	$ (1.89)	$ (0.49)
Number of shares used for computing
Basic (in shares)	25,465	25,157	25,434	25,109
Diluted (in shares)	25,465	25,157	25,434	25,109
Stock-based compensation (ASC 718)
Total	$ 496	$ 853	$ 1,456	$ 2,344
Net income (loss) before stock-based compensation	$ (5,873)	$ (5,572)	$ (46,595)	$ (9,986)
Net income (loss) before stock-based compensation per share
Basic (in dollars per share)	$ (0.23)	$ (0.22)	$ (1.83)	$ (0.40)
Diluted (in dollars per share)	$ (0.23)	$ (0.22)	$ (1.83)	$ (0.40)
Cost of Products and Services Sold [Member]
Stock-based compensation (ASC 718)
Total	$ 5	$ 13	$ 15	$ 38
Research and Development [Member]
Stock-based compensation (ASC 718)
Total	184	298	555	835
Selling, General and Administrative [Member]
Stock-based compensation (ASC 718)
Total	$ 307	$ 542	$ 885	$ 1,471

STOCK COMPENSATION EXPENSE (Details Textual)	3 Months Ended
STOCK COMPENSATION EXPENSE (Details Textual)	Sep. 30, 2013 shares
Director [Member]
Warrants Subscribed During Period	180,000

LONG-TERM DEBT (Details) - USD ($)
$ in Thousands

Sep. 30, 2013

Dec. 31, 2012

Total

$ 85,763

$ 36,629

Current portion

20,365

3,351

Long-term portion

65,398

33,278

Government Loans For Research And Development Projects [Member]

Total

^[1]

4,545

4,696

Acquisition Liability Contingent Consideration [Member]

Total

^[2]

46,582

24,063

Acquisition Liability Note [Member]

Total

^[2]

10,260

5,713

Acquisition Liability Warrant Consideration [Member]

Total

^[2]

7,457

2,157

Facility Agreement [Member]

Total

^[3]

12,291

Royalty Agreement [Member]

Total

^[3]

$ 4,628

$ 0

[1]	French government agencies provide financing to French companies for research and development. At December 31, 2012 and September 30, 2013, the Company had outstanding loans of $4,696,000 and $4,545,000, respectively for various programs. These loans do not bear interest and are repayable only in the event the research project is technically or commercially successful. Potential repayment is scheduled to occur from 2013 through 2019.
[2]	The Acquisition liability relates to the acquisition by the Company on March 13, 2012, through its wholly owned subsidiary Flamel US Holdings, Inc., or Flamel US, all of the membership interests of Éclat Pharmaceuticals, LLC. In exchange for all of the issued and outstanding membership interests of Éclat Pharmaceuticals, Flamel US provided consideration consisting of: ⋅ a $12 million senior, secured six-year note that is guaranteed by the Company and its subsidiaries and secured by the equity interests and assets of Éclat; ⋅ two warrants to purchase a total of 3,300,000 American Depositary Shares, each representing one ordinary share of Flamel (“ADSs”); and ⋅ a commitment to make earn out payments of 20% of any gross profit generated by certain Éclat Pharmaceuticals launch products and to pay 100% of any gross profit generated by Hycet® up to a maximum of $1 million. The Company subsequently sold the Hycet® assets in November 2013. The Purchase Agreement also contains certain representations and warranties, covenants, indemnification and other customary provisions.
[3]	On February 4, 2013 the Company concluded a $15 million debt financing transaction (Facility Agreement) with Deerfield Management, a current shareholder. Subject to certain limitations, the Company may use the funds for working capital, including continued investment in its research and development projects.

LONG-TERM DEBT (Details 1) - Warrant [Member] - $ / shares	3 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Share price	$ 6.56	$ 4.09
Risk-free interest rate	1.39%	1.10%
Dividend yield	0.00%	0.00%
Expected volatility	49.50%	56.26%
Expected term	4 years 6 months	5 years 6 months

LONG-TERM DEBT (Details 2) - USD ($) $ in Thousands	Sep. 30, 2013	Dec. 31, 2012
2013	$ 3,471
2014	22,525
2015	31,480
2016	24,187
2017	17,578
Long-term Debt, Total	$ 85,763	$ 36,629

LONG-TERM DEBT (Details Textual) $ in Millions	9 Months Ended
LONG-TERM DEBT (Details Textual) $ in Millions	Sep. 30, 2013 USD ($) shares
Percentage Of Earn Out Payment	20.00%
Percentage Of Commitment	100.00%
Business Acquisition Commitment Amount	$ 1.0
Secured Debt	$ 12.0
Fair Value Inputs, Discount Rate	20.00%
Fair Value Inputs, Cap Rate	100.00%
Debt Financing Facility Agreement Amount	$ 15.0
Facility Agreement [Member]
Debt Financing Facility Agreement Amount	15.0
Fund Raised From Debt Financing Facility	12.4
Premium On Reimbursement	$ 2.6
Long Term Debt Repayment Of Principal In First Year	10.00%
Long Term Debt Repayment Of Principal In Second Year	20.00%
Long Term Debt Repayment Of Principal In Third Year	30.00%
Long Term Debt Repayment Of Principal In Fourth Year	40.00%
Amortized Cost Effective Rate	23.00%
Royalty Agreement [Member]
Fund Raised From Debt Financing Facility	$ 2.6
Long Term Debt Repayment Percentage	1.75%
Debt Repayment Term	Dec. 31, 2024
Hycet [Member]
Fair Value Inputs, Discount Rate	13.00%
American Depository Shares [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights \| shares	3,300,000

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - USD ($)
$ in Thousands

9 Months Ended

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2012

Dec. 31, 2011

ASSETS

Cash and cash equivalent

$ 7,807

$ 2,742

$ 3,122

$ 3,456

Marketable securities

1,473

$ 6,413

Fair Value, Inputs, Level 1 [Member]

ASSETS

Cash and cash equivalent

7,807

Marketable securities

1,473

Fair Value, Inputs, Level 2 [Member]

ASSETS

Cash and cash equivalent

Marketable securities

Fair Value, Inputs, Level 3 [Member]

ASSETS

Cash and cash equivalent

Marketable securities

Cash and Cash Equivalents [Member]

Liabilities

Operational Gain (losses) recognized in earnings

Financial Gain (losses) recognized in earnings

Total

Marketable Securities [Member]

Liabilities

Operational Gain (losses) recognized in earnings

Financial Gain (losses) recognized in earnings

Total

Acquisition Liability Contingent Consideration [Member]

Liabilities

Acquisition liability contingent consideration

^[1]

46,582

Operational Gain (losses) recognized in earnings

^[1]

(22,794)

Financial Gain (losses) recognized in earnings

^[1]

Total

^[1]

(22,794)

Acquisition Liability Contingent Consideration [Member] | Fair Value, Inputs, Level 1 [Member]

Liabilities

Acquisition liability contingent consideration

^[1]

Acquisition Liability Contingent Consideration [Member] | Fair Value, Inputs, Level 2 [Member]

Liabilities

Acquisition liability contingent consideration

^[1]

Acquisition Liability Contingent Consideration [Member] | Fair Value, Inputs, Level 3 [Member]

Liabilities

Acquisition liability contingent consideration

^[1]

46,582

Acquisition Liability Note [Member]

Liabilities

Acquisition liability contingent consideration

^[2]

10,260

Operational Gain (losses) recognized in earnings

^[2]

(4,548)

Financial Gain (losses) recognized in earnings

^[2]

Total

^[2]

(4,548)

Acquisition Liability Note [Member] | Fair Value, Inputs, Level 1 [Member]

Liabilities

Acquisition liability contingent consideration

^[2]

Acquisition Liability Note [Member] | Fair Value, Inputs, Level 2 [Member]

Liabilities

Acquisition liability contingent consideration

^[2]

Acquisition Liability Note [Member] | Fair Value, Inputs, Level 3 [Member]

Liabilities

Acquisition liability contingent consideration

^[2]

10,260

Acquisition Liability Warrant Consideration [Member]

Liabilities

Acquisition liability contingent consideration

^[3]

7,457

Operational Gain (losses) recognized in earnings

^[3]

(5,300)

Financial Gain (losses) recognized in earnings

^[3]

Total

^[3]

(5,300)

Acquisition Liability Warrant Consideration [Member] | Fair Value, Inputs, Level 1 [Member]

Liabilities

Acquisition liability contingent consideration

^[3]

Acquisition Liability Warrant Consideration [Member] | Fair Value, Inputs, Level 2 [Member]

Liabilities

Acquisition liability contingent consideration

^[3]

Acquisition Liability Warrant Consideration [Member] | Fair Value, Inputs, Level 3 [Member]

Liabilities

Acquisition liability contingent consideration

^[3]

7,457

Royalty Agreement [Member]

Liabilities

Acquisition liability contingent consideration

^[4]

4,629

Operational Gain (losses) recognized in earnings

^[4]

(2,028)

Financial Gain (losses) recognized in earnings

^[4]

Total

^[4]

(2,028)

Royalty Agreement [Member] | Fair Value, Inputs, Level 3 [Member]

Liabilities

Acquisition liability contingent consideration

^[4]

$ 4,629

[1]	Acquisition liability contingent consideration: the fair value is estimated using a discounted cash flow model based on probability adjusted projected annual gross profit of each of the products which formed the project portfolio at the time of acquisition of Éclat Pharmaceuticals (Note 6 Long Term Debt).The fair value of the contingent consideration will change over time in accordance with the changes in market conditions and thus business plan projections as the relate to market size, market share, product pricing, competitive landscape, gross profit margins expected for each of the products.
[2]	Acquisition liability Note: the Company uses a probability-weighted discounted cash flow model (see note 6 Long Term Debt).
[3]	Acquisition liability warrant consideration: the Company uses a Black-Scholes option pricing model. The fair value of the warrant consideration will change over time depending on the volatility and share price at balance sheet date (see note 6 Long Term Debt).
[4]	Royalty Agreement: the fair value is estimated using a discounted cash flow model based on probability adjusted projected annual net sales of each of the products which may be approved and sold by Éclat Pharmaceuticals (Note 6 Long Term Debt). The discount rate is 20%.

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details 1) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Operational gain (loss) recognized in earnings	$ (34,669)	$ 4,018
Fair Value, Inputs, Level 3 [Member]
Liability recorded upon acquisition	(31,934)	$ (50,927)	$ (50,927)
Operational gain (loss) recognized in earnings	(32,642)		18,993
Payment for Hycet (reimbursment)	276
Net carrying value	(64,300)		(31,934)
Royalty Agreement [Member] \| Fair Value, Inputs, Level 3 [Member]
Liability recorded upon acquisition	(2,600)
Operational gain (loss) recognized in earnings	(2,028)
Net carrying value	$ (4,629)		$ (2,600)

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details Textual)	9 Months Ended
FAIR VALUE OF FINANCIAL INSTRUMENTS (Details Textual)	Sep. 30, 2013
Fair Value Inputs, Discount Rate	20.00%

POST BALANCE SHEET EVENTS (Details Textual) - Subsequent Event [Member] $ in Millions	Dec. 03, 2013 USD ($)
Eclat Pharmaceuticals LLC [Member]
Royalty Percentage	0.834%
Increase In Royalty Percentage	0.583%
Maximum Royalty Percentage	2.00%
Broadfin Healthcare Master Fund Ltd [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 15.0
Line Of Credit Facility Initial Loan	5.0
Line Of Credit Facility Additional Loan	$ 5.0
Line of Credit Facility, Interest Rate During Period	12.50%