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Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2015	Mar. 07, 2016	Jun. 30, 2015
Document Information [Line Items]
Entity Registrant Name	FLAMEL TECHNOLOGIES SA
Entity Central Index Key	0001012477
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Trading Symbol	FLML
Entity Common Stock, Shares Outstanding		40,234,506
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2015
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 845,720,744

Consolidated Statements of Income (Loss) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenues:
Product sales and services	$ 172,488	$ 11,993	$ 1,153
License and research revenue	721	2,782	3,026
Total	173,209	14,775	4,179
Operating expenses:
Cost of products and services sold	10,921	3,383	562
Research and development expenses	25,608	17,298	15,966
Selling, general and administrative expenses	21,712	15,698	13,216
Intangible asset amortization	12,564	11,749	0
Changes in fair value of related party acquisition-related contingent consideration	30,957	57,491	28,135
Loss on early repayment of related party acquisition-related note	0	3,013	0
Total	101,762	108,632	57,879
Operating income (loss)	71,447	(93,857)	(53,700)
Investment Income	2,651	963	254
Interest Expense	(1,415)	(5,747)	(2,602)
Interest Expense - changes in fair value of financing-related contingent consideration	(4,883)	(3,525)	(1,990)
Foreign exchange gain (loss)	10,594	11,871	(288)
Other income (expense)	0	(36)	573
Income (loss) before income taxes	78,394	(90,331)	(57,753)
Income tax provision (benefit)	37,735	(1,407)	(11,244)
Net income (loss) from continuing operations	40,659	(88,924)	(46,509)
Net income from discontinued operations	0	4,018	3,584
Net income (loss)	$ 40,659	$ (84,906)	$ (42,925)
Earnings (loss) per share - Basic:
Continuing operations	$ 1.00	$ (2.45)	$ (1.83)
Discontinued operations	0	0.11	0.14
Net income (loss)	1.00	(2.34)	(1.69)
Earnings (loss) per share - Diluted:
Continuing operations	0.93	(2.45)	(1.83)
Discontinued operations	0	0.11	0.14
Net income (loss)	$ 0.93	$ (2.34)	$ (1.69)
Earnings (loss) per share
Weighted average number of shares outstanding - Basic (in shares)	40,580	36,214	25,450
Weighted average number of shares outstanding - Diluted (in shares)	43,619	36,214	25,450

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net income/(loss)	$ 40,659	$ (84,906)	$ (42,925)
Other comprehensive income/(loss), net of tax:
Foreign currency translation gain/(loss), net	(15,087)	(18,040)	562
Unrealized gain/(loss) on marketable securities	(147)	(198)	0
Total other comprehensive income/(loss), net of tax	(15,234)	(18,238)	562
Total comprehensive income/(loss)	$ 25,425	$ (103,144)	$ (42,363)

- Definition

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

+ References + Details

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 65,064	$ 39,760
Marketable securities	79,738	53,074
Accounts receivable (net of allowance of $35 and $127 at December 31, 2015 and 2014 respectively)	6,978	1,679
Inventories	4,155	6,729
Research and development tax credit receivable - current portion	2,382	5,932
Prepaid expenses and other current assets	7,989	4,418
Current assets held for sale	0	730
Total current assets	166,306	112,322
Property and equipment, net	2,616	1,776
Goodwill	18,491	18,491
Intangible assets, net	15,825	28,389
Income tax deferred charge	11,581	13,102
Other assets:
Other	158	125
Total assets	214,977	174,205
Current liabilities:
Current portion of long-term debt	434	2,440
Current portion of long-term related party contingent consideration payable	28,614	39,892
Accounts payable	10,565	8,024
Deferred revenue	5,121	1,336
Accrued expenses	3,598	5,667
Income taxes	323	7,643
Other	133	5,672
Current liabilities held for sale	0	168
Total current liabilities	48,788	70,842
Long-term debt, less current portion	684	1,277
Long-term related party contingent consideration payable, less current portion	94,079	74,858
Deferred taxes	1,351	0
Other	2,210	2,333
Total liabilities	147,112	149,310
Shareholders' equity:
Ordinary shares, nominal value of 0.122 euro per share; 53,198 shares authorized; 41,241 and 40,191 issued and outstanding at December 31, 2015 and 2014, respectively	6,331	6,188
Additional paid-in capital	363,984	346,582
Accumulated deficit	(279,793)	(320,452)
Accumulated other comprehensive loss	(22,657)	(7,423)
Total shareholders' equity	67,865	24,895
Total liabilities and shareholders' equity	$ 214,977	$ 174,205

Consolidated Balance Sheets [Parenthetical] - USD ($) shares in Thousands, $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Allowance for accounts receivable (in dollars)	$ 35	$ 127
Common stock, par value (in euro per share)	$ 0.122	$ 0.122
Common stock, shares authorized	53,198	53,198
Common stock, shares issued	41,241	40,191
Common stock, shares outstanding	41,241	40,191

Consolidated Statements of Shareholders' Equity - USD ($) shares in Thousands, $ 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		25,416
Net income (loss)	(42,925)	$ 0	0	(42,925)	0
Other comprehensive income (loss)	562	0	0	0	562
Subscription of warrants	(27)	0	(27)	0	0
Exercise of stock options or warrants	399	$ 8	391	0	0
Exercise of stock options or warrants (in shares)		50
Vesting of free shares	0	$ 24	(24)	0	0
Vesting of free shares (in shares)		147
Stock-based compensation expense	1,975	$ 0	1,975	0	0
Balance at Dec. 31, 2013	(9,512)	$ 3,746	211,473	(235,546)	10,815
Balance (in shares) at Dec. 31, 2013		25,613
Net income (loss)	(84,906)	$ 0	0	(84,906)	0
Other comprehensive income (loss)	(18,238)	0	0	0	(18,238)
Subscription of warrants	351	0	351	0	0
Exercise of stock options or warrants	6,025	$ 164	5,861	0	0
Exercise of stock options or warrants (in shares)		1,001
Vesting of free shares	0	$ 24	(24)	0	0
Vesting of free shares (in shares)		151
Stock-based compensation expense	2,894	$ 0	2,894	0	0
Public offering	115,232	$ 2,099	113,133	0	0
Public offering (in shares)		12,400
Shares granted to Recipharm AB	13,049	$ 155	12,894	0	0
Shares granted to Recipharm AB (in shares)		1,026
Balance at Dec. 31, 2014	24,895	$ 6,188	346,582	(320,452)	(7,423)
Balance (in shares) at Dec. 31, 2014		40,191
Net income (loss)	40,659	$ 0	0	40,659	0
Other comprehensive income (loss)	(15,234)	0	0	0	(15,234)
Subscription of warrants	601	0	601	0	0
Exercise of stock options or warrants	6,389	$ 123	6,266	0	0
Exercise of stock options or warrants (in shares)		899
Vesting of free shares	0	$ 20	(20)	0	0
Vesting of free shares (in shares)		151
Stock-based compensation expense	7,741	$ 0	7,741	0	0
Excess tax benefit from stock-based compensation	2,814	0	2,814	0	0
Balance at Dec. 31, 2015	$ 67,865	$ 6,331	$ 363,984	$ (279,793)	$ (22,657)
Balance (in shares) at Dec. 31, 2015		41,241

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net income (loss)	$ 40,659	$ (84,906)	$ (42,925)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	13,132	14,141	3,062
Loss (gain) on disposal of property and equipment	0	(4,952)	14
Loss (gain) on sale of marketable securities	779	0	0
Unrealized exchange gain	(8,969)	(6,252)	0
Grants recognized in research and development expenses and operating income	(1,498)	(589)	(676)
Remeasurement of related party acquisition-related contingent consideration	30,957	60,503	28,135
Remeasurement of related party financing-related contingent consideration	4,883	3,319	1,990
Imputed interest on long-term debt	0	0	712
Change in deferred tax and income tax deferred charge	1,420	(2,806)	(11,320)
Stock-based compensation expense	7,741	2,690	2,029
Increase (decrease) in cash from:
Accounts receivable	(8,108)	3,426	(511)
Inventories	2,547	(3,112)	(2,186)
Prepaid expenses and other current assets	(610)	(2,330)	315
Research and development tax credit receivable	2,975	13,210	665
Accounts payable & other current liabilities	(3,887)	8,090	800
Deferred revenue	3,815	(55)	(14)
Accrued expenses	(1,617)	(265)	1,211
Other long-term assets and liabilities	74	(10,730)	(1,977)
Net cash provided by (used in) operating activities	84,293	(10,618)	(20,676)
Cash flows from investing activities:
Purchases of property and equipment	(1,629)	(1,728)	(1,029)
Proceeds from disposal of property and equipment	0	13,242	1,007
Proceeds from sales of marketable securities	20,490	13,678	7,152
Purchase of marketable securities	(50,591)	(68,275)	(1,085)
Net cash provided by (used in) investing activities	(31,730)	(43,083)	6,045
Cash flows from financing activities:
Reimbursment of loans	(4,911)	(34,186)	0
Reimbursment of conditional R&D grants	(747)	(355)	(475)
Proceeds from loans or conditional R&D grants	0	0	19,333
Principal payments on capital lease obligations	0	(161)	(77)
Earn-out payments for related party acquisition-related contingent consideration	(24,526)	(1,357)	(907)
Royalty payments for related party financing-related contingent consideration	(3,371)	(206)	0
Excess tax benefit from stock-based compensation	2,814	0	0
Cash proceeds from issuance of ordinary shares and warrants	6,990	132,260	400
Net cash provided by (used in) financing activities	(23,751)	95,995	18,274
Effect of exchange rate changes on cash and cash equivalents	(3,508)	(9,170)	251
Net increase in cash and cash equivalents	25,304	33,124	3,894
Cash and cash equivalents at January 1	39,760	6,636	2,742
Cash and cash equivalents at December 31	65,064	39,760	6,636
Supplemental disclosures of cash flow information:
Income tax paid	42,121	403	153
Interest paid	4,738	4,431	1,701
Supplemental schedule of non-cash investing and financing activities:
Income tax paid Grants recognized in research and development expenses and operating income	$ (1,498)	$ 0	$ 0

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

NOTE 1 : Summary of Significant Accounting Policies

Nature of Operations. Flamel Technologies, S.A. (“Flamel” or the "Company") is organized as a Société Anonyme, a form of corporation under the laws of The Republic of France. The Company was founded in 1990. Flamel is a specialty pharmaceutical company utilizing core competencies in drug delivery and formulation development to create safer and more efficacious pharmaceutical products to address unmet medical needs and/or reduce overall healthcare costs. The Company is headquartered in Lyon, France and has operations in St. Louis, Missouri, and Charlotte, NC, USA, and Dublin, Ireland.

Basis of Presentation. These Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States (U.S. GAAP). The consolidated financial statements include the accounts of the Company and all majority-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated.

Reclassifications. The accompanying consolidated financial statements for prior years contain certain reclassifications to conform to the presentation used in 2015.

Revenue. Revenue includes sales of pharmaceutical products, upfront licensing fees, milestone payments for R&D achievements, and compensation for the execution of R&D activities.

Product Sales and Services

Revenue is generally realized or realizable and earned when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the seller’s price to the buyer is fixed or determinable, and collectability is reasonably assured. The Company records revenue from product sales when title and risk of ownership have been transferred to the customer, which is typically upon delivery to the customer and when the selling price is determinable. As is customary in the pharmaceutical industry, the Company’s gross product sales are subject to a variety of deductions in arriving at reported net product sales. When the Company recognizes revenue from the sale of its products, an estimate of provision for sales return and allowances is recorded which reduces product sales. These adjustments include estimates for product returns, chargebacks, payment discounts and other sales allowances and rebates. The estimate for chargebacks is determined when product is shipped from the wholesalers to their customers. The return allowance, when estimable, is based on an analysis of the historical returns of the product or similar products.

For generic products and branded products sold in mature and stable markets where changes in selling price are rare, the Company recognizes revenues upon shipment. For products where market conditions remain volatile and selling price is subject to changes, which is the Company’s situation in 2015, 2014 and 2013, the Company delays revenue recognition until the wholesaler sells the product to its customers. For new product launches the Company recognizes revenue once sufficient data is available to determine product acceptance in the marketplace such that product returns may be estimated based on historical data and there is evidence of reorders and consideration is made of wholesaler inventory levels. Net product sales of wholesalers to their customers are determined using sales data from an independent, renowned wholesaler inventory tracking service. Net sales of wholesalers to their customers are calculated by deducting estimates for returns for wholesaler customers, chargebacks, payment discounts and other sales or discounts offered from the applicable gross sales value. Estimates for product returns are adjusted periodically based upon historical rates of returns, inventory levels in the distribution channel and other related factors.

License and Research Revenue

Where agreements have more than one deliverable, a determination is made as to whether the license and R&D elements should be recognized separately or combined into a single unit of account in accordance with ASU 2009-13, Revenue with Multiple Deliverables.

The Company uses a Multiple Attribution Model, referred to as the milestone-based method:

As milestones relate to discrete development steps (i.e., can be used by the partners to decide whether to continue the development under the agreement), the Company views that milestone events have substance and represent the achievement of defined goals worthy of the payments. Therefore, milestone payments based on performance are recognized when the performance criteria are met and there are no further performance obligations.

Non-refundable technology access fees received from collaboration agreements that require the Company's continuing involvement in the form of development efforts are recognized as revenue ratably over the development period.

R&D work is compensated at a non-refundable hourly rate for a projected number of hours. Revenue on such agreements is recognized at the hourly rate for the number of hours worked as the R&D work is performed. Costs incurred under these contracts are considered costs in the period incurred. Payments received in advance of performance are recorded as deferred revenue and recognized in revenue as services are rendered.

When Flamel receives revenue under signed feasibility study agreements, revenue is then recognized over the term of the agreement as services are performed.

Government Grants. The Company receives financial support for various research or investment projects from governmental agencies.

The Company receives funds to finance R&D projects. These funds are repayable on commercial success of the project. In the absence of commercial success, the Company is released of its obligation to repay the funds and as such the funds are recognized in the Income Statement as an offset to R&D expense. The absence of commercial success must be formally confirmed by the granting authority. Should the Company wish to discontinue the R&D to which the funding is associated, the granting authorities must be informed.

R&D. Research and development expenses consist primarily of costs related to clinical studies and outside services, personnel expenses, and other research and development costs. Clinical study and outside services costs relate primarily to services performed by clinical research organizations and related clinical or development manufacturing costs, materials and supplies, filing fees, regulatory support, and other third party fees. Personnel expenses relate primarily to salaries, benefits and stock-based compensation. Other research and development expenses primarily include overhead allocations consisting of various support and facilities-related costs. R&D expenditures are charged to operations as incurred.

The Company recognizes R&D tax credits received from the French government for spending on innovative R&D as an offset of R&D expenses.

Stock-based Compensation. The Company accounts for Stock-based compensation based on grant-date fair value estimated in accordance with ASC 718. The fair value of stock options and warrants is estimated using Black-Scholes option-pricing valuation models (“Black-Scholes model”). The term used within the Black-Sholes valuation models is determined using a simplified method, as historical data was considered insufficient and irrelevant relative to the grant of stock-options and warrants to a limited population. The Company recognizes compensation cost, net of an estimated forfeiture rate, using the accelerated method over the requisite service period of the award.

Income Taxes. The provision for income taxes is based on pretax income reported in the consolidated statements of income and currently enacted tax rates for each jurisdiction. Deferred tax assets are determined based on the difference between the financial reporting and tax basis of assets and liabilities, applying enacted statutory tax rates in effect for the year in which the tax differences are expected to reverse. Deferred tax assets and liabilities are adjusted for the effects of changes in the tax laws and rates on the date of enactment. The Company regularly reviews its deferred tax assets for recoverability and establishes a valuation allowance when it believes it is more likely than not that such assets may not be recovered, taking into consideration historical operating results, expectations of future earnings, changes in its operations and the expected timing of the reversals of existing temporary differences.

Discontinued Operations. The Company followed the guidance in Financial Accounting Standards Board Accounting Standards Codification (ASC) Topic 205 Presentation of Financial Statements (ASC 205), Topic 360 Property, Plant and Equipment (ASC 360) and Accounting Standards Update (ASU 2014-08), Reporting of Discontinued Operations and Disclosures of Disposals of Components of an Entity in determining the accounting for the divestiture of the Pessac facility. In 2014, the Company opted to early adopt the provisions of ASU 2014-08 as management believed that all criteria for presenting the disposal of Pessac Facility and its business as a discontinued operation were met, and that presenting the disposal as a discontinued operation would better reflect the ongoing operations of the entity.

The divestiture of the Pessac facility represented a strategic shift that had and will have a major effect on the Company’s operations and financial results. Since 2012, the Company’s business model of combining novel, high-value internally developed products with its leading drug delivery capabilities and commercializing niche branded and general pharmaceutical products. Previously, the Company’s focus was to develop and license its proprietary drug delivery platforms (Micropump®, LiquiTime®, Trigger Lock™ and Medusa™) with pharmaceutical companies and biotechnology partners (e.g. the licensing of Micropump® to GSK to develop Coreg CR® with GSK bringing and commercializing the product to market). The divestiture of Pessac Facility to Recipharm and the transfer to Recipharm of the GSK’s Supply Agreement and royalty income relating to Coreg CR ® is an implementation of this revised strategy. The Company is reducing its sole reliance on products developed with partners, explaining the transfer of its rights and obligations pertaining to Coreg CR®, including the Pessac Facility. Flamel sold over 50% of its historical revenues as a result of this transaction which has a major impact on the Company’s operations and results.

The divestiture of the Pessac facility was accomplished in a single transaction and the assets, contracts and liabilities referred to in the Asset Purchase Agreement signed between Flamel and Recipharm were determined to represent a disposal group. This disposal group was considered to be a component of the Company. While the Pessac Facility and its related business were not identified as reportable segment or operating segment, as the Company operates in only one segment, the Pessac Facility and its related business is considered to be an asset group as the transferred assets, liabilities and contracts represent the lowest level for which identifiable cash flows are largely independent of the cash flows of other group of assets and liabilities. The Company transferred all future cash outflows and inflows relating to the Pessac Facility that can be clearly distinguished operationally and for financial reporting purposes.

The results of discontinued operations, less income taxes, have been reported as a separate component of income in the consolidated statements of operations. The assets and liabilities of the discontinued operation have been reported separately in the asset and liability sections of the consolidated statements of financial position for the periods presented in the statement. Note 17: Discontinued Operations contains a description of the facts and circumstances related to the disposal, the gain and loss on disposal and the specific line items included in the consolidated statements of operations, financial position and cash flows relative to the disposal group.

Cash and Cash Equivalents. Cash and cash equivalents consist of cash on hand, cash on deposit and fixed term deposits which are highly liquid investments with original maturities of less than three months.

Marketable Securities. Marketable securities consist of investments in available-for-sale marketable equity securities and are recorded at fair value.

Accounts Receivable. Accounts receivable are stated at amounts invoiced net of allowances for doubtful accounts. The Company makes judgments as to its ability to collect outstanding receivables and provides allowances for the portion of receivables deemed uncollectible. Provision is made based upon a specific review of all significant outstanding invoices. A majority of accounts receivable is due from three significant customers which are disclosed in Note 16: Company Operations by Product, Customer and Geographic Area.

Inventories. Inventories consist of raw materials and finished products, which are stated at lower of cost or market determined under the first-in, first-out ("FIFO") method. Raw materials used in the production of pre-clinical and clinical products are expensed as R&D costs when consumed. The Company establishes reserves for inventory estimated to be obsolete, unmarketable or slow-moving on a case by case basis.

Property and Equipment. Property and equipment is stated at historical cost less accumulated depreciation. Depreciation and amortization are computed using the straight-line method over the following estimated useful lives:

Land and buildings	20 years
Laboratory equipment	4-8 years
Office and computer equipment	3 years
Furniture, fixtures and fittings	5-10 years

Goodwill. Goodwill represents the excess of the acquisition consideration over the fair value of assets acquired and liabilities assumed. The Company has determined that it operates in a single segment and has a single reporting unit associated with the development and commercialization of pharmaceutical products. The annual test for goodwill impairment is a two-step process. The first step is a comparison of the fair value of the reporting unit with its carrying amount, including goodwill. If this step indicates impairment, then, in the second step, the loss is measured as the excess of recorded goodwill over the implied fair value of the goodwill. Implied fair value of goodwill is the excess of the fair value of the reporting unit as a whole over the fair value of all separately identified assets and liabilities within the reporting unit. The Company tests goodwill for impairment annually and when events or changes in circumstances indicate that the carrying value may not be recoverable. The Company relies upon projections of future discounted cash flows and takes into account assumptions regarding the evolution of the market and its ability to successfully develop and commercialize its products. Changes in market conditions could have a major impact on the valuation of these assets and could result in potential associated impairment. The Company has determined that no impairment of goodwill existed at December 31, 2015 or 2014.

Long-Lived Assets. Long-lived assets include fixed assets and intangible assets. Intangible assets consist primarily of purchased licenses and intangible assets corresponding to acquired, in progress R&D recognized as part of the Éclat acquisition purchase price allocation. Acquired IPR&D has an indefinite life and is not amortized until completion and development of the project, at which time the IPR&D becomes an amortizable asset. Amortization of acquired IPR&D is computed using the straight-line method over estimated useful life of the assets.

Long-lived assets are reviewed for impairment whenever conditions indicate that the carrying value of the assets may not be fully recoverable. Such impairment tests are based on a comparison of the pretax undiscounted cash flows expected to be generated by the asset to the recorded value of the asset. If impairment is indicated, the asset value is written down to its market value if readily determinable or its estimated fair value based on discounted cash flows. Any significant unanticipated changes in business or market conditions that vary from current expectations could have an impact on the fair value of these assets and any potential associated impairment. The Company has determined that no indications of impairment existed at December 31, 2015 or 2014.

Contingent Consideration. The acquisition-related contingent consideration payable arising from the acquisition of Éclat Pharmaceuticals are accounted at fair-value (see Note 8 : Long-Term Contingent Consideration Payable). The fair value of warrant consideration is estimated on a quarterly basis using a Black-Scholes option pricing model, and the fair value of earn-out payment consideration is estimated on a quarterly basis using a discounted cash flow model based on probability-adjusted annual gross profit of the specified Éclat Pharmaceuticals products at an appropriate discount rate. Changes in fair value are recorded in the consolidated statements of operations within operating expenses as changes in fair value of related party acquisition-related contingent consideration.

The Company elected the fair value option for the measurement of the financing-related contingent consideration payable associated with the Deerfield and Broadfin Royalty Agreements, both of whom are related parties (see Note 8: Long-Term Contingent Consideration Payable). The fair value of royalty agreement consideration is estimated on a quarterly basis using a discounted cash flow model based on probability-adjusted annual revenues of the specified Éclat Pharmaceuticals products at an appropriate discount rate. Changes in fair value are recorded in the consolidated statements of operations as interest expense - changes in fair value of related party financing-related contingent consideration.

Fair Value Measurement. The Company is often required to measure certain assets and liabilities at fair value, either upon initial recognition or for subsequent accounting or reporting. For example, we use fair value extensively when accounting for and reporting of certain financial instruments, when measuring certain contingent consideration liabilities and in the initial recognition of net assets acquired in a business combination.

ASC 820, Fair Value Measurements and Disclosures defines fair value as a market-based measurement that should be determined based on the assumptions that marketplace participants would use in pricing an asset or liability. When estimating fair value, depending on the nature and complexity of the asset or liability, we may generally use one or each of the following techniques:

Income approach, which is based on the present value of a future stream of net cash flows.

Market approach, which is based on market prices and other information from market transactions involving identical or comparable assets or liabilities.

As a basis for considering the assumptions used in these techniques, the standard establishes a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value as follows:

Quoted prices for identical assets or liabilities in active markets (Level 1 inputs).

Quoted prices for similar assets or liabilities in active markets, or quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs other than quoted prices that are directly or indirectly observable, or inputs that are derived principally from, or corroborated by, observable market data by correlation or other means (Level 2 inputs).

Unobservable inputs that reflect estimates and assumptions (Level 3 inputs).

Foreign Currency Translation. The reporting currency of the Company and its wholly-owned subsidiaries is the U.S. dollar. Each of the Company's non-U.S. subsidiaries and the parent entity uses local currency as its functional currency. Subsidiaries and entities that do not use the U.S. Dollar as their functional currency translate 1) profit and loss accounts at the weighted average exchange rates during the reporting period, 2) assets and liabilities at period end exchange rates and 3) shareholders' equity accounts at historical rates. Resulting translation gains and losses are included as a separate component of stockholders' equity in Accumulated Other Comprehensive Income. Assets and liabilities denominated in a currency other than the subsidiary's functional currency are translated to the subsidiary's functional currency at period end exchange rates. Resulting gains and losses are recognized in the consolidated statements of income.

Use of Estimates. The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of sales and expenses during the periods presented. Actual results could differ from those estimates under different assumptions or conditions.

Effect of New Accounting Standards

12 Months Ended

Dec. 31, 2015

New Accounting Pronouncements and Changes in Accounting Principles [Abstract]

New Accounting Pronouncements and Changes in Accounting Principles [Text Block]

NOTE 2 : Effect of New Accounting Standards

In July 2015, the FASB issued ASU 2015-14 Revenue from Contracts with Customers: Deferral of the Effective Date (ASU 2015-14) which deferred the effective date for ASU No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09), by one year. ASU 2014-09 will supersede the revenue recognition requirements in Revenue Recognition (Topic 605) and requires entities to recognize revenue in a way that depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. ASU 2014-09 is now effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, which for the Company is January 1, 2018. Early adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period.. The new standard can be applied retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of the change recognized at the date of the initial application in retained earnings. The Company is currently evaluating the potential impact the adoption of ASU 2014-09 will have on its consolidated financial statements and has not yet selected a transition method.

In July 2015, the FASB issued ASU No. 2015-11, Simplifying the Measurement of Inventory (ASU 2015-11), which requires an entity to measure inventory within the scope of this ASU at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The effective date for the standard is for fiscal years beginning after December 15, 2016, which for the Company is January 1, 2017. Early adoption is permitted. The new standard is to be applied prospectively. The Company does not expect ASU 2015-11 to have a material impact on its consolidated financial statements.

In September 2015, the FASB issued ASU No. 2015-16, Simplifying the Accounting for Measurement-Period Adjustments (ASU 2015-16). The amended guidance requires that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. The amendments are effective prospectively for the fiscal years, and the interim reporting periods within those years, beginning on or after December 15, 2015 and early adoption is permitted. The Company has elected not to early adopt ASU 2015-16.

In November 2015, the FASB issued ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes (ASU 2015-17), which requires that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. ASU is effective for the Company in its first quarter of fiscal 2017, with early application permitted and, upon adoption, may be applied either prospectively or retrospectively. The Company early adopted the provisions of ASU 2015-17 for the year ended December 31, 2015 on a prospective basis.

In February 2016, the FASB issued ASU No. 2016-02, Leases (ASU 2016-02), which supersedes ASC 840 “Leases” and creates a new topic, ASC 842 "Leases." This update requires lessees to recognize on their balance sheet a lease liability and a lease asset for all leases, including operating leases, with a term greater than 12 months. The update also expands the required quantitative and qualitative disclosures surrounding leases. This update is effective for fiscal years beginning after December 15, 2018 and interim periods within those fiscal years, with earlier application permitted. This update will be applied using a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The Company is currently evaluating the effect of this update on its consolidated financial statements.

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6510796

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22583-107794

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22580-107794

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Accounting Change
-URI http://asc.fasb.org/extlink&oid=6503790

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22499-107794

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Retrospective Application
-URI http://asc.fasb.org/extlink&oid=6523989

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=51655806&loc=d3e765-108305

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=51655806&loc=d3e725-108305

+ Details

Marketable securities

12 Months Ended

Dec. 31, 2015

Investments, Debt and Equity Securities [Abstract]

Cash Cash Equivalents And Marketable Securities [Text Block]

NOTE 3 : Marketable Securities

The Company has investments in available-for-sale marketable equity securities which are recorded at fair market value and measured using quoted prices in their respective active market, thus representing a level 1 fair value measurement as defined in ASC 820. Unrealized gains and losses are recorded as other comprehensive income (loss) in shareholders’ equity, net of income tax effects.

The value at cost, gross unrealized holding gains or losses, and fair value of the Company’s available-for-sale marketable securities are summarized below as of December 31:

	2015		2014
Value at cost	$	79,885	$	53,272
Gross unrealized holding gains		-		-
Gross unrealized holding losses		(147)		(198)
Fair value	$	79,738	$	53,074

Inventories

12 Months Ended

Dec. 31, 2015

Inventory Disclosure [Abstract]

Inventory Disclosure [Text Block]

NOTE 4 : Inventories

The principal categories of inventories at December 31, 2015 and 2014 are as follows:

	2015		2014
Finished Goods	$	2,545	$	5,068
Raw Materials		1,610		1,661
Total	$	4,155	$	6,729

Property and Equipment, net

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 5 : Property and Equipment, net

The principal categories of property and equipment, net at December 31, 2015 and 2014 are as follows:

	2015		2014
Laboratory equipment	$	9,963	$	9,801
Office and computer equipment		2,968		3,288
Furniture, fixtures and fittings		4,315		4,544
Less - accumulated depreciation		(14,630)		(15,857)
Total	$	2,616	$	1,776

Depreciation expense for the years ended December 31, 2015, 2014 and 2013 was $568, $681 and $774, respectively.

Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets Disclosure [Text Block]

NOTE 6 : Goodwill and Intangible Assets

The Company's amortizable and unamortizable intangible assets at December 31, 2015 and 2014 are as follows:

	2015						2014
	Gross		Accumulated		Net Book		Gross		Accumulated		Net Book
	Value		Amortization		Value		Value		Amortization		Value
Amortizable intangible assets:
Acquired IPR&D - Bloxiverz	$	35,248	$	(23,498)	$	11,750	$	35,248	$	(11,749)	$	23,499
Acquired IPR&D - Vazculep		12,061		(7,986)		4,075		12,061		(7,171)		4,890
Total amortizable intangible assets	$	47,309	$	(31,484)	$	15,825	$	47,309	$	(18,920)	$	28,389

Unamortizable intangible assets:
Goodwill		19,035		(544)		18,491		19,035		(544)		18,491
Total unamortizable intangible assets	$	19,035	$	(544)	$	18,491	$	19,035	$	(544)	$	18,491

The Company recorded amortization expense related to amortizable intangible assets of $12,564, $11,749 and $0 for the years ended December 31, 2015, 2014 and 2013, respectively. Accumulated amortization in the above tables includes an impairment charge of $7,171 which was recognized during the year ended December 31, 2012 relative to the Acquired IPR&D – Vazculep intangible asset.

Amortizable intangible assets are amortized over their estimated useful lives, which range from three to six years, using the straight-line method. Total future amortization of intangible assets for the next five years is as follows:

	Estimated
	Amortization
Years ending December 31,	Expense
2016	$	12,565
2017		815
2018		815
2019		815
2020		815
Total	$	15,825

During the years ended December 31, 2015 and 2014, the Company did not acquire any intangible assets or goodwill.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Long-Term Debt

12 Months Ended

Dec. 31, 2015

Debt Disclosure [Abstract]

Long Term Debt [Text Block]

NOTE 7 : Long-Term Debt

French government agencies provide financing to French companies for research and development. At December 31, 2015 and 2014, the Company had outstanding loans of $1,118 and $3,717, 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 2015 through 2019.

During the years ended December 31, 2015, 2014 and 2013, the Company repaid $747, $355 and $475, of loans associated with specific research projects, respectively. In addition, during 2015 the Company received waivers of repayment for the remaining portion of certain loans of $1,498 on the basis of limited commercial and technical success. Amounts waived are reported as reductions to R&D expenses in the Company’s consolidated statements of income. No such waivers were received during 2014 or 2013.

Long-Term Contingent Consideration Payable

12 Months Ended

Dec. 31, 2015

Business Combinations [Abstract]

Long Term Contingent Consideraion Payable [Text Block]

NOTE 8 : Long-Term Contingent Consideration Payable

Long-term contingent consideration payable and related activity are reported at fair value and consist of the following at December 31, 2015 and 2014:

			Activity During Year Ended December 31, 2015
					Changes in Fair Value of
					Contingent Consideration
					Operating		Interest
	Balance,		Payments to		Expense;		Expense;		Balance,
	December		Related		Acquisition-		Financing-		December 31,
	31, 2014		Parties		Related		Related		2015

Acquisition-related:
Warrants - Éclat Pharmaceuticals (a)	$	34,542	$	-	$	(13,925)	$	-	$	20,617
Earn-out payments - Éclat Pharmaceuticals (b)		70,112		(24,526)		44,882		-		90,468
Financing-related:
Royalty agreement - Deerfield (c)		6,837		(2,282)		-		3,307		7,862
Royalty agreement - Broadfin (d)		3,259		(1,089)		-		1,576		3,746
Total contingent consideration	$	114,750	$	(27,897)	$	30,957	$	4,883	$	122,693
Less: Current portion		(39,892)								(28,614)
Total long-term contingent consideration payable	$	74,858							$	94,079

Each of the above items is associated with related parties as further described in Footnote 18 – Related Parties.

(a)

As part of the consideration for the Company’s acquisition of Éclat Pharmaceuticals, LLC on March 13, 2012, the Company issued two warrants with a six-year term which allow for the purchase of a combined total of 3,300 ordinary shares of Flamel. One warrant is exercisable for 2,200 shares at an exercise price of $7.44 per share, and the other warrant is exercisable for 1,100 shares at an exercise price of $11.00 per share.

The fair value of the warrants is estimated on a quarterly basis using a Black-Scholes option pricing model with the following assumptions as of December 31, 2015 and 2014:

	2015			2014
Weighted average exercise price per share	$	8.63		$	8.63
Expected term (years)		2.63			3.63
Expected volatility		64.54	%		54.80	%
Risk-free interest rate		0.93	%		1.25	%
Expected dividend yield		-			-

These Black-Scholes fair value measurements are based on significant inputs not observable in the market and thus represent a level 3 measurement as defined in ASC 820. The fair value of the warrant consideration is most sensitive to movement in the Company’s share price and expected volatility at the balance sheet date.

Expected term: The expected term of the options or warrants represents the period of time between the grant date and the time the options or warrants are either exercised or forfeited, including an estimate of future forfeitures for outstanding options or warrants. Given the limited historical data and the grant of stock options and warrants to a limited population, the simplified method has been used to calculate the expected life.

Expected volatility: The expected volatility is calculated based on an average of the historical volatility of the Company's stock price for a period approximating the expected term.

Risk-free interest rate: The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant and a maturity that approximates the expected term.

Expected dividend yield: The expected dividend yield is based on the Company's authorized periodic dividend and the Company's expectation for dividend yields over the expected term. The Company has not distributed any dividends since its inception, and has no plan to distribute dividends in the foreseeable future.

At the closing date of the 2012 Éclat acquisition, it was uncertain as to whether the Company would ultimately fulfill its obligation under these warrants using Company shares and therefore would be required to settle these warrants by transferring cash. Accordingly, pursuant to the guidance of ASC 480, the Company determined that these warrants should be classified as a long-term liability. This classification as a long-term liability was further supported by the Company’s determination, pursuant to the guidance of ASC 815-40-15-7(i), that these warrants could also 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 at the closing date of the Éclat acquisition was the Euro.

(b)	As part of the consideration for the Company’s acquisition of Éclat Pharmaceuticals, LLC in March 2012, the Company committed to provide quarterly earn-out payments equal to 20% of any gross profit generated by certain Éclat Pharmaceuticals products. These payments will continue in perpetuity.

(c)	As part of a February 2013 debt financing transaction conducted with Deerfield Management, a related party and current shareholder, the Company received cash of $2,600 in exchange for entering into a royalty agreement whereby the Company shall pay quarterly a 1.75% royalty on the net sales of certain Éclat Pharmaceuticals products until December 31, 2024.

(d)	As part of a December 2013 debt financing transaction conducted with Broadfin Healthcare Master Fund, a related party and current shareholder, the Company received cash of $2,200 in exchange for entering into a royalty agreement whereby the Company shall pay quarterly a 0.834% royalty on the net sales of certain Éclat Pharmaceuticals products until December 31, 2024.

The fair value of each contingent consideration item in (b), (c) and (d) above was estimated separately on a quarterly basis by using a discounted cash flow model based on probability-adjusted annual net sales or gross profit, as appropriate, of each of the specified Éclat Pharmaceuticals products at an appropriate discount rate. These fair value measurements are based on significant inputs not observable in the market and thus represent a level 3 measurement as defined in ASC 820. Subsequent changes in the fair value of the acquisition-related and financing-related contingent consideration payable, resulting primarily from management’s revision of key assumptions, will be recorded in the changes in fair value of related party acquisition-related contingent consideration and interest expense – changes in fair value of related party financing-related contingent consideration lines, respectively, within the Company’s Consolidated Statements of Income.

Income Taxes

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

NOTE 9 : Income Taxes

The components of income (loss) before income taxes consist of the following for the years ended December 31:

	2015		2014		2013

United States	$	101,241	$	(89,939)	$	(53,864)
France		6,622		(392)		(3,889)
Ireland		(29,469)		-		-
Total income (loss) before income taxes	$	78,394	$	(90,331)	$	(57,753)

The income tax provision (benefit) consists of the following for the years ended December 31,:

	2015		2014		2013
Current:
United States - Federal	$	33,748	$	-	$	-
United States - State		980		-		-
France		1,657		1,400		76
Total current		36,385		1,400		76

Deferred:
United States - Federal		1,830		(2,457)		(9,905)
United States - State		1,267		(350)		(1,415)
France		(1,747)		-		-
Total deferred		1,350		(2,807)		(11,320)

Income tax provision (benefit)	$	37,735	$	(1,407)	$	(11,244)

The items accounting for the difference between the income tax provision (benefit) computed at the French statutory rate and the Company's effective tax rate are as follows for the years ended December 31,:

	2015			2014			2013

Statutory tax rate		33.3	%		33.3	%		33.3	%
Non-deductible changes in fair value of contingent consideration		13.8	%		(24.7)	%		(16.6)	%
Change in valuation allowance		(9.5)	%		5.2	%		(4.5)	%
Income tax deferred charge		-			(16.9)	%		-
International tax rates differential		10.9	%		6.7	%		6.2	%
Other		(0.4)	%		(2.0)	%		1.1	%
Effective income tax rate		48.1	%		1.6	%		19.5	%

Income tax provision (benefit) - at Statutory tax rate	$	26,105		$	(30,080)		$	(19,232)
Non-deductible changes in fair value of contingent consideration		10,835			22,326			9,592
Change in valuation allowance		(7,425)			(4,732)			2,616
Income tax deferred charge		-			15,273			-
International tax rates differential		8,559			(6,026)			(3,609)
Other		(339)			1,832			(611)
Income tax provision (benefit) - at Effective income tax rate	$	37,735		$	(1,407)		$	(11,244)

The Company's effective tax rates for the years ended December 31, 2015, 2014 and 2013 were 48.1%, 1.6% and 19.5%, respectively. Increased expenses reported during 2015, 2014 and 2013 due to changes in fair value of contingent consideration are not deductible for income tax purposes, and therefore unfavorably impact the Company’s effective income tax rate. In 2013, valuation allowances were placed against the deferred tax assets generated by pre-tax losses in France. In 2014, the Company entered into an intra-entity transaction to transfer intellectual property from France to Ireland which resulted in a charge of $15,273 after utilization of net operating loss carryforwards that were previously fully reserved with a valuation allowance. In 2015 certain valuation allowances were reversed with respect to pre-tax income of our U.S. and French operations as the Company had sufficient taxable income to utilize net operating losses. These rates also reflect the additional tax impacts of the Company's significant U.S. operations at a higher statutory tax rate than the French statutory tax rate, and in 2015 are additionally unfavorably impacted by losses incurred at our Irish entity at a lower statutory tax rate.

Deferred Tax Assets (Liabilities)

Deferred income tax provisions reflect the effect of temporary differences between consolidated financial statement and tax reporting of income and expense items. The net deferred tax assets/liabilities at December 31, 2015 and 2014 resulted from the following temporary differences:

	2015		2014
Deferred tax assets:
Net operating loss carryforwards	$	44,587	$	66,167
Stock based compensation		1,767		-
Fair value royalty agreements		2,435		2,130
Other		1,025		1,039
Total deferred tax assets		49,814		69,336
Valuation allowances		(45,516)		(57,980)
Net deferred tax assets		4,298		11,356

Deferred tax liabilities:
Amortization of IPR&D		(5,649)		(11,356)
Total deferred tax liabilities		(5,649)		(11,356)

Net deferred tax assets (liabilities)	$	(1,351)	$	-

The net operating loss carryforwards at December 31, 2015 relate primarily to Irish and French operations. While these net operating losses have no expiration in France or Ireland, in France they are limited to annual utilization of €1,000 plus fifty per cent (50%) of any taxable income in excess of €1,000. The company continually reviews the adequacy of the valuation allowance. A valuation allowance is recorded if, based on the weight of available evidence, it is more likely than not that a deferred tax asset will not be realized. This assessment is based on an evaluation of the level of historical taxable income and projections for future taxable income. The Company has provided valuation allowances covering 100% of these deferred tax assets as of December 31, 2015.

At December 31, 2015, the Company has no unremitted earnings outside of France as measured on a US GAAP basis. Whereas the measure of earnings for purposes of taxation of a distribution may be different for tax purposes, these earnings, which are considered to be invested indefinitely, would become subject to income tax if they were remitted as dividends or if the Company were to sell its stock in the subsidiaries. It is not practicable to estimate the amount of deferred tax liability on such earnings.

The Company and its subsidiaries file income tax returns in France, Ireland and U.S. federal and various state jurisdictions. The Company is no longer subject to, with limited exceptions, French income tax examinations by tax authorities for years prior to 2013. Any other tax period or jurisdiction in which the Company files remains subject to potential tax examination by the respective tax authorities.

Certain vested and exercised employee equity compensation awards have resulted in tax deductions in excess of previously recorded tax benefits based on the value of such equity compensation awards at the time of grant, and have been recorded as additional paid-in capital. The excess tax benefit from stock-based compensation recognized in 2015 is $2,814.

Research and Development Tax Credits Receivable

The French government provides tax credits to companies for spending on innovative R&D. These credits are recorded as an offset of R&D expenses and are credited against income taxes payable in each of the four years after being incurred or, if not so utilized, are recoverable in cash. As of December 31, 2015, the Company’s net Research tax credit receivable amounts to $2,382 and represents a gross research tax credit of $3,720, partially offset by current income tax payable of $1,338.

Income Tax Deferred Charge

On December 16, 2014, the Company transferred all of its intangible intellectual property from its French entity to its Irish entity as a part of a global reorganization. The intellectual property includes patents on drug delivery platforms, clinical data sets and other intangible assets related to the pipeline of proprietary products in development. This intra-entity transaction resulted in a charge of $14,088 of related taxes to the French government in December 2014. As this represents an intra-entity transaction, no deferred tax asset has been recognized, but rather was originally recorded as $986 of prepaid expenses and $13,102 of a long-term Income tax deferred charge asset in accordance with ASC 740-10-25-3 (e). This income tax deferred charge asset is amortized over the tax life of the asset at a rate of 7% per year and will result in tax relief in Ireland of $8.5 million from 2016 to 2029. At December 31, 2015, the balance of these respective accounts was classified as prepaid expenses of $842 and Income tax deferred charge asset of $11,581. This deferred charge asset will not be changed by future events other than the sale or amortization, including market write-down or impairment measured on a pretax basis, of the related asset in Ireland. No impairment has been identified in connection with the impairment test performed as of December 31, 2015.

Post-Retirement Benefit Plans

12 Months Ended

Dec. 31, 2015

Compensation and Retirement Disclosure [Abstract]

Pension And Other Postretirement Benefits Disclosure [Text Block]

NOTE 10 : Post-Retirement Benefit Plans

Post-Retirement Benefit Contributions to French Government Agencies

The Company is required by French law to deduct specific monthly payroll amounts to support post-retirement benefit programs sponsored by the relevant government agencies in France. As the ultimate obligation is maintained by the French government agencies, there is no additional liability recorded by the Company in connection with these plans. Expenses recognized for these plans were $573 in 2015, $719 in 2014, and $701 in 2013.

Retirement Indemnity Obligation – France

French law requires the Company to provide for the payment of a lump sum retirement indemnity to French employees based upon years of service and compensation at retirement. The retirement indemnity has been actuarially calculated on the assumption of voluntary retirement at a government-defined retirement age. Benefits do not vest prior to retirement. Any actuarial gains or losses are recognized in the Company’s consolidated statements of income in the periods in which they occur.

The benefit obligation is calculated as the present value of estimated future benefits to be paid, using the following assumptions:

	Years Ended December 31,
	2015			2014			2013

Compensation rate increase		3.00	%		3.00	%		3.00	%
Discount rate		2.03	%		1.49	%		3.25	%
Employee turn-over	------------ Actuarial standard and average of the last 5 years -----------
Average age of retirement	----- 60 to 65 years actuarial standard based on age and professional status ------

Certain actuarial assumptions, such as discount rate, have a significant effect on the amounts reported for net periodic benefit cost and accrued retirement indemnity benefit obligation amounts. The discount rate is determined annually by benchmarking a published long-term bond index using the iBoxx € Corporates AA 10+ index.

Changes in the funded status of the retirement indemnity benefit plans were as follows:

	2015		2014

Retirement indemnity benefit obligation, beginning of year	$	2,350	$	2,142
Service cost		117		99
Interest cost		20		36
Plan amendments		-		-
Benefits paids		(46)		(87)
Actuarial loss (gain)		(27)		460
Exchange rate changes		(244)		(300)
Retirement indemnity benefit obligation, end of year	$	2,170	$	2,350

The lump sum retirement indemnity is accrued on the Company’s Consolidated Balance Sheets within non-current other liabilities, excluding the current portion. As these are not funded benefit plans, there are no respective assets recorded.

The future expected benefits to be paid over the next five years and for the five years thereafter is as follows:

	Retirement
	indemnity benefit
	obligation
Expected benefit payments for year ending December 31,:
2016	$	-
2017		-
2018		-
2019		11
2020		-
Next five years		221

Other Assets and Liabilities

12 Months Ended

Dec. 31, 2015

Other Liabilities Disclosure [Abstract]

Other Liabilities Disclosure [Text Block]

NOTE 11 : Other Assets and Liabilities

Various other assets and liabilities are summarized as follows for the year ending December 31,:

	2015		2014

Prepaid expenses and other current assets
Valued-added tax recoverable	$	1,099	$	1,077
Prepaid expenses		2,846		3,225
Advance to suppliers and other current assets		518		116
Income tax receivable		3,526		-
Total	$	7,989	$	4,418

	2015		2014

Accrued expenses
Accrued compensation	$	1,888	$	3,792
Accrued social charges		1,710		1,875
Total	$	3,598	$	5,667

	2015		2014

Other current liabilities
R&D credit tax financing short term	$	-	$	5,382
Provision for retirement indemnity short term		-		55
Other		133		235
Total	$	133	$	5,672

	2015		2014

Other non-current liabilities
Provision for retirement indemnity	$	2,170	$	2,295
Other		40		38
Total	$	2,210	$	2,333

Contingent Liabilities and Commitments

12 Months Ended

Dec. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

Commitments And Contingencies Disclosure [Text Block]

NOTE 12 : Contingent Liabilities and Commitments

Litigation

The Company is subject to potential liabilities generally incidental to its business arising out of present and future lawsuits and claims related to product liability, personal injury, contract, commercial, intellectual property, tax, employment, compliance and other matters that arise in the ordinary course of business. The Company accrues for potential liabilities when it is probable that future costs (including legal fees and expenses) will be incurred and such costs can be reasonably estimated. At December 31, 2015 and 2014, there were no contingent liabilities with respect to any threat of litigation, arbitration or administrative or other proceeding that are reasonably likely to have a material adverse effect on the Company’s consolidated financial position, results of operations, cash flows or liquidity.

Material Commitments

The Company has commitments to purchase services from Recipharm Pessac for a total of $22,500 for a five-year period commencing January 1, 2015 (disclosed in Note 17- Discontinued Operations) and to purchase one batch per year for the next five years of the generic pharmaceutical product it markets for $46 per year.

The Company and its subsidiaries lease office facilities under noncancelable operating leases expiring at various dates. Rent expense was $752, $844 and $759 in 2015, 2014, and 2013, respectively. Minimum rental commitments for non-cancelable leases in effect at December 31, 2015 are as follows:

2016	$	784
2017		472
2018		463
2019		389
2020		310
Thereafter		-
Total	$	2,418

Other than the above commitments to Recipharm and for operating leases, there were no other material commitments outside of the normal course of business. Material commitments in the normal course of business include long-term debt, long-term contingent consideration payable, and post-retirement benefit plan obligations which are disclosed in Note 7 - Long-Term Debt , Note 8 – Long-term Contingent Consideration Payable, and Note 10 – Post-Retirement Benefit Plans, respectively.

Equity Instruments and Stock Based Compensation

12 Months Ended

Dec. 31, 2015

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

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

NOTE 13 : Equity Instruments and Stock Based Compensation

Compensation expense included in the Company’s Consolidated Statements of Income for all stock-based compensation arrangements was as follows:

	2015		2014		2013

Cost of products and services sold	$	-	$	38	$	20
Research and development expenses		1,587		1,027		779
Selling, general and administrative expenses		6,154		1,798		1,230
Total stock-based compensation expense	$	7,741	$	2,863	$	2,029

As of December 31, 2015, the Company expects $13,297 of unrecognized expense related to granted, but nonvested stock-based compensation arrangements to be incurred in future periods. This expense is expected to be recognized over a weighted average period of 1.7 years.

The Company recognized a tax benefit related to stock-based compensation of $1,767 for the year ended December 31, 2015.

Upon exercise of stock options or warrants, or upon the issuance of free share awards, the Company issues new shares.

Determining the Fair Value of Stock Options and Warrants

The Company measures the total fair value of stock options and warrants on the grant date using the Black-Scholes option-pricing model and recognizes each grant's fair value as compensation cost over the period that the option or warrant vests. Options are granted to employees of the Company and generally become exercisable within four years following the grant date and expire ten years after the grant date. Warrants are typically issued to the Company’s Board of Directors as compensation for services rendered and generally become exercisable within one year following the grant date, and expire four years after the grant date.

The weighted-average assumptions under the Black-Scholes option-pricing model for stock option and warrant grants are as follows:

	2015		2014		2013
Stock Option grants:
Expected term (years)	6.25		6.25		6.25
Expected volatility	58.59	%	59.00	%	58.15	%
Risk-free interest rate	1.89	%	1.79	%	1.66	%
Expected dividend yield	-		-		-

Warrant grants:
Expected term (years)	2.50		2.50		2.50
Expected volatility	55.00	%	58.00	%	54.00	%
Risk-free interest rate	0.89	%	0.75	%	0.47	%
Expected dividend yield	-		-		-

Expected volatility: The expected volatility is calculated based on an average of the historical volatility of the Company's stock price for a period approximating the expected term.

Risk-free interest rate: The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant and a maturity that approximates the expected term.

Stock Options

A summary of the combined stock option activity and other data for the Company's stock option plans for the year ended December 31, 2015 is as follows:

		Wtd. Avg.		Wtd. Avg.
	Number of	Exercise		Remaining	Aggregate
	Stock	Price per		Contractual	Intrinsic
	Options	Share		Life	Value

Stock options outstanding, January 1, 2015	2,498	$	11.45
Granted	934		16.71
Exercised	(708)		8.75
Forfeited	(398)		14.59
Stock options outstanding, December 31, 2015	2,326	$	13.84	8.26 years	$	6,426
Stock options exercisable, December 31, 2015	798	$	10.80	6.12 years	$	4,880

The aggregate intrinsic value of options exercised during the years ended December 31, 2015, 2014 and 2013 was $10,063 and $3,789, respectively. There were no options exercised in 2013.

The weighted average grant date fair value of options granted during the years ended December 31, 2015, 2014 and 2013 was $9.38, $9.19 and $3.36 per share, respectively.

At December 31, 2015, there were 97 shares authorized for stock option grants in subsequent periods.

Warrants

A summary of the combined warrant activity and other data for the year ended December 31, 2015 is as follows:

		Wtd. Avg.		Wtd. Avg.
		Exercise		Remaining	Aggregate
	Number of	Price per		Contractual	Intrinsic
	Warrants	Share		Life	Value

Warrants outstanding, January 1, 2015	553	$	10.47
Granted	305		21.67
Exercised	(190)		5.57
Forfeited	-		-
Warrants outstanding, December 31, 2015	668	$	16.97	2.90 years	$	687
Warrants exercisable, December 31, 2015	363	$	13.04	2.41 years	$	687

The aggregate intrinsic value of warrants exercised during the years ended December 31, 2015, 2014 and 2013 was $2,698, $3,107 and $2, respectively.

The weighted average grant date fair value of warrants granted during the years ended December 31, 2015, 2014 and 2013 was $5.92, $3.90 and $1.50 per share, respectively.

At December 31, 2015, an additional 3,300 warrants were outstanding and exercisable relative to consideration paid for the Company’s acquisition of Éclat Pharmaceuticals, LLC on March 13, 2012. These warrants are not considered stock-based compensation and are therefore excluded from the above tables, and instead are addressed within Note 8 - Long-Term Contingent Consideration Payable.

At December 31, 2015, there were 45 shares authorized for warrant grants in subsequent periods.

Free Share Awards

Free share awards represent Company shares issued free of charge to employees of the Company as compensation for services rendered. The Company measures the total fair value of free share awards on the grant date using the Company's stock price at the time of the grant. Free share awards generally cliff vest at the end of a four year vesting period, and are expensed over this vesting period.

A summary of the Company's free share awards as of December 31, 2015, and changes during the year then ended, is reflected in the table below.

	Number of	Wtd. Avg.
	Free Share	Grant Date
	Awards	Fair Value

Nonvested free share awards outstanding, January 1, 2015	402	$	11.29
Granted	-		-
Vested	(151)		7.36
Forfeited	(25)		10.95
Nonvested free shares awards outstanding, December 31, 2015	226	$	13.95

The weighted average grant date fair value of free share awards granted during the years ended December 31, 2014 and 2013 was $16.30 and $7.36, respectively. There were no free share awards granted in 2015.

At December 31, 2015, there were 250 shares authorized for free share award grants in subsequent periods.

Earnings (Loss) Per Share

12 Months Ended

Dec. 31, 2015

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

NOTE 14 : Earnings (Loss) Per Share

Basic earnings (loss) per share is calculated using the weighted average number of shares outstanding during each period. The diluted earnings (loss) per share calculation includes the impact of dilutive equity compensation awards and contingent consideration warrants.

A reconciliation of basic and diluted earnings (loss) per share, together with the related shares outstanding in thousands for the years ended December 31, is as follows:

	2015		2014		2013

Net income (loss) from continuing operations	$	40,659	$	(88,924)	$	(46,509)
Net income (loss) from discontinued operations		-		4,018		3,584
Net income (loss)	$	40,659	$	(84,906)	$	(42,925)

Weighted average shares:
Basic shares		40,580		36,214		25,450
Effect of dilutive securities—options and warrants outstanding		3,039		-		-
Diluted shares		43,619		36,214		25,450

Earnings (loss) per share - Basic:
Continuing operations	$	1.00	$	(2.45)	$	(1.83)
Discontinued operations		-		0.11		0.14
Net income (loss)	$	1.00	$	(2.34)	$	(1.69)
Earnings (loss) per share - Diluted:
Continuing operations	$	0.93	$	(2.45)	$	(1.83)
Discontinued operations		-		0.11		0.14
Net income (loss)	$	0.93	$	(2.34)	$	(1.69)

Potential common shares of 635, 6,753, and 7,753 were excluded from the calculation of weighted average shares for the years ended December 31, 2015, 2014 and 2013, because their effect was considered to be anti-dilutive. For the years ended December 31, 2014 and 2013, the effects of dilutive securities were entirely excluded from the calculation of earnings per share as a net loss was reported in these periods.

Comprehensive Income (Loss)

12 Months Ended

Dec. 31, 2015

Stockholders' Equity Note [Abstract]

Comprehensive Income (Loss) Note [Text Block]

NOTE 15 : Comprehensive Income (Loss)

The following table shows the components of accumulated other comprehensive income (loss) for the twelve months ended December 31, 2015, 2014, and 2013 net of immaterial tax effects:

	Foreign
	Currency
	Translation		Unrealized
	Adjustment		Gain (Loss) on
	Income		Marketable
	(Loss), Net		Securities, Net		Total

Balance - January 1, 2013	$	10,253	$	-	$	10,253
Other comprehensive income		562		-		562
Balance - December 31, 2013		10,815		-		10,815
Other comprehensive loss		(18,040)		(198)		(18,238)
Balance - December 31, 2014		(7,225)		(198)		(7,423)
Other comprehensive loss		(15,087)		(147)		(15,234)
Balance - December 31, 2015	$	(22,312)	$	(345)	$	(22,657)

The effect on the Company’s consolidated financial statements of amounts reclassified out of Accumulated other comprehensive income was immaterial for all years presented.

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

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+ Details

Company Operations by Product, Customer and Geographic Area

12 Months Ended

Dec. 31, 2015

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

NOTE 16 : Company Operations by Product, Customer and Geographic Area

The Company has determined that it operates in one segment, the development and commercialization of pharmaceutical products, including controlled-release therapeutic products based on its proprietary polymer based technology. The Company's Chief Operating Decision Maker is the CEO. The CEO and the Board review profit and loss information on a consolidated basis to assess performance and make overall operating decisions as well as resource allocations. All products are included in one segment because the majority of our products have similar economic and other characteristics, including the nature of the products and production processes, type of customers, distribution methods and regulatory environment.

The following table presents a summary of total revenues by these products:

	Years Ended December 31,
	2015		2014		2013

Bloxiverz	$	150,283	$	10,211	$	-
Vazculep		20,151		-		-
Dextroamphetamine		1,946		1,643		-
Other		108		139		1,153
Total product sales and services		172,488		11,993		1,153
License and research revenue		721		2,782		3,026
Total revenues	$	173,209	$	14,775	$	4,179

The following table presents a summary of total revenues by significant wholesaler customer:

	Years Ended December 31,
	2015		2014		2013

Customer A	$	60,620	$	3,659	$	354
Customer B		53,988		3,937		541
Customer C		43,434		3,563		(124)
Other		14,446		834		382
Total product sales and services		172,488		11,993		1,153
License and research revenue		721		2,782		3,026
Total revenues	$	173,209	$	14,775	$	4,179

The following table summarizes revenues and non-monetary long-lived assets by geographic region. Non-monetary long-lived assets primarily consist of property and equipment, goodwill and intangible assets:

	2015		2014		2013
Revenues, for the years ended December 31,
United States	$	172,379	$	14,302	$	3,368
France		89		473		811
Ireland		741		-		-
Total	$	173,209	$	14,775	$	4,179

Long-lived assets, as of December 31,
United States	$	34,515	$	47,077	$	58,868
France		2,317		1,704		2,307
Ireland		258		-		-
Total	$	37,090	$	48,781	$	61,175

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

Discontinued Operations

12 Months Ended

Dec. 31, 2015

Discontinued Operations and Disposal Groups [Abstract]

Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]

NOTE 17 : Discontinued Operations

On December 1, 2014, the Company signed an Asset Purchase Agreement with Recipharm AB (“Recipharm”) to divest its development and manufacturing facility and associated business located in Pessac, France. The assets included in the divestiture were tangible equipment, furniture and fixtures, inventories and all intellectual property rights relating to the operation and technological know-how necessary in manufacturing the products that are produced in the facility, as well as the assignment to Recipharm of all employees, customer contracts and liabilities which primarily relate to agreements of the Company with GlaxoSmithKline (“GSK”) for the manufacture and sale of Coreg CR®, which was Flamel’s lead product at the time, using its Micropump drug delivery platform and manufactured in the Pessac Facility.

The aggregate consideration received for the divested assets and business was $13,200, plus the value of divested inventory as determined using inventory valuation methodology as defined by the two parties. All cash and receivables pertaining to the Pessac Facility business prior to the sale were retained by the Company. A contribution of $700 was made by the Company to finance potential future retirement indemnities payable on transferred employees. The business was accounted for as a discontinued operation in the fourth quarter of 2014 and, therefore, the operating results of our Pessac Facility business were included in Discontinued Operations in the Company’s consolidated financial statements for all applicable years presented. The Company recognized a $5,007 gain on disposal, which was included in our income from Discontinued Operations, in fiscal year 2014. Concurrently with the above, Recipharm made an investment of $13,000 in newly issued Flamel shares, the purchase price of which was based on the average of the trailing 20 days’ trading prices of the Company’s shares prior to the closing date.

In connection with the Asset Purchase Agreement, the Company also entered into a number of other agreements with Recipharm:

Master Agreement on Supply and Services of Products (“MSA”)

Recipharm will provide various services in the domain of R&D and manufacture of pharmaceutical products for an initial non-cancellable period of five years.

Over the initial term, any services to be provided to shall include internal and external costs incurred by Recipharm plus 20%, which has been determined to be fair value for such services. The minimum amount of services per year, for a cumulative total of $22,500 as follows:

Year 1	$	4,250
Year 2	$	4,250
Year 3	$	4,250
Year 4 & 5 (each)	$	4,860

During the year ended December 31, 2015, the Company recorded $4,089 of research and development expenses, and cash outflows of $5,679, related to this commitment to Recipharm.

Option Agreement

Recipharm has a first option (right of first refusal) to discuss and negotiate licenses of the Company’s intellectual property rights for the sale of certain products in Europe. Upon exercise of the option, Recipharm and the Company shall agree in good faith on terms and conditions of the related license agreement within forty-five (45) days from the exercise of the option. The term of the Option Agreement is from the signing of the agreement through December 31, 2017. The Company received no compensation related to the option agreement.

Summary results of operations for the divested Pessac business were as follows for the years ended December 31,:

	2015		2014		2013

Revenues	$	-	$	14,967	$	18,265
Operating income (loss)		-		(875)		3,667
Gain on disposal		-		5,007		-
Interest Expense		-		(4)		(9)
Income tax provision (benefit)		-		110		74
Net income from discontinued operations	$	-	$	4,018	$	3,584

Carrying amounts of major classes of assets and liabilities classified as held for sale in the Consolidated balance sheets are as follows as of December 31,:

	2015		2014

Accounts receivable, net	$	-	$	730
Total assets of the disposal group classified as held for sale		-		730

Accounts payable		-		168
Total liabilities of the disposal group classified as held for sale	$	-	$	168

The major cash flows related to Discontinued Operations as included in the Consolidated statements of cash flows are as follows for the years ended December 31,:

	2015		2014		2013

Capital expenditures	$	-	$	1,271	$	872
Depreciation and amortization		-		1,709		1,751
Operating and investing non-cash elements		-		(740)		(676)

- Definition

The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Related Party Transactions

12 Months Ended

Dec. 31, 2015

NOTE 18 : Related Party Transactions

In March 2012, the Company acquired all of the membership interests of Éclat from Breaking Stick Holdings, L.L.C. (“Breaking Stick”, formerly Éclat Holdings), an affiliate of Deerfield Capital L.P (“Deerfield”), a significant shareholder of the Company. As of December 31, 2015 and 2014, the remaining consideration obligations for this transaction consisted of two warrants to purchase a total of 3,300 shares of Flamel and commitments to make earnout payments to Breaking Stick of 20% of any gross profit generated by certain Éclat products (the “Products”). Breaking Stick is majority owned by Deerfield, with a minority interest owned by Mr. Michael Anderson, the Company’s CEO, and certain other current and former employees. The original consideration for the acquisition of Éclat also included a $12 million senior note payable to the majority owners of Breaking Stick, which was fully repaid in March 2014 using the net proceeds from the Company’s public offering of ADS’s.

As part of a February 2013 debt financing transaction conducted with Deerfield Management, Éclat entered into a Royalty Agreement with Horizon Santé FLML, Sarl and Deerfield Private Design Fund II, L.P., both affiliates of the Deerfield Entities (together, “Deerfield PDF/Horizon”). The Royalty Agreement provides for Éclat to pay Deerfield PDF/Horizon 1.75% of the net sales of the Products sold by the Company and any of its affiliates until December 31, 2024, with royalty payments accruing daily and paid in arrears for each calendar quarter during the term of the Royalty Agreement. The Company has also entered into a Security Agreement dated February 4, 2013 with Deerfield PDF/Horizon, whereby Deerfield PDF/Horizon was granted a security interest in the intellectual property and regulatory rights related to the Products to secure the obligations of Éclat and Flamel US, including the full and prompt payment of royalties to Deerfield PDF/Horizon under the Royalty Agreement. This original Deerfield debt financing transaction also included a $15 million facility agreement which was repaid in full in March 2014 using the net proceeds from the Company’s public offering of ADS’s.

As part of a December 2013 debt financing transaction conducted with Broadfin Healthcare Master Fund (“Broadfin”), the Company entered into a Royalty Agreement with Broadfin, a significant shareholder of the Company, dated as of December 3, 2013 (the “Broadfin Royalty Agreement”). Pursuant to the Broadfin Royalty Agreement, the Company is required to pay a royalty of 0.834% on the net sales of certain products sold by the Company and any of its affiliates until December 31, 2024. This original Broadfin debt financing transaction also included a $5 million facility agreement which was repaid in full in March 2014 using the net proceeds from the Company’s public offering of ADS’s.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References + Details

Subsequent Event

12 Months Ended

Dec. 31, 2015

Subsequent Events [Abstract]

Subsequent Events [Text Block]

NOTE 19 : Subsequent Event

On February 8, 2016, the Company entered into an agreement to acquire FSC Holdings, LLC (“FSC”), a Charlotte, NC-based specialty pharmaceutical company dedicated to providing innovative solutions to unmet medical needs for pediatric patients, from Deerfield CSF, LLC, a Deerfield Management company (“Deerfield”), a related party. Under the terms of the acquisition, which was completed on February 8, 2016, the Company will pay $1,050 annually for five years with a final payment in January 2021 of $15,000 for a total of $20,250 to Deerfield for all of the equity interests in FSC. The Company will also pay Deerfield a 15% royalty per annum on net sales of the current FSC products, up to $12,500 for a period not exceeding ten years. The Company is in the initial stages of allocating the purchase price to the acquired net assets of FSC.

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2015

Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

Schedule II

Valuation and Qualifying Accounts

(in thousands)

	Balance at beginning of period		Additions: Charges to expense (a)		Deductions (b)		Other changes (c)		Balance at end of period

Deferred tax asset valuation allowance:
2015	$	57,980	$	4,312	$	(11,737)	$	(5,039)	$	45,516
2014		69,939		8,453		(13,185)		(7,227)		57,980
2013		64,356		2,616		-		2,967		69,939

Additions to the deferred tax asset valuation allowance relate to movements on certain French, Irish and U.S. deferred tax assets where we continue to maintain a valuation allowance until sufficient positive evidence exists to support reversal.

Deductions to the deferred tax asset valuation allowance include movements relating to utilization of NOLs and tax credit carryforwards, release in valuation allowance and other movements including adjustments following finalization of tax returns.

Other changes to the deferred tax asset valuation allowance relate primarily to currency translation adjustments recorded directly in equity.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Nature Of Business Policy [Policy Text Block]

Basis of Accounting, Policy [Policy Text Block]

Reclassification, Policy [Policy Text Block]

Reclassifications. The accompanying consolidated financial statements for prior years contain certain reclassifications to conform to the presentation used in 2015.

Revenue Recognition, Policy [Policy Text Block]

Revenue. Revenue includes sales of pharmaceutical products, upfront licensing fees, milestone payments for R&D achievements, and compensation for the execution of R&D activities.

Product Sales and Services

License and Research Revenue

The Company uses a Multiple Attribution Model, referred to as the milestone-based method:

When Flamel receives revenue under signed feasibility study agreements, revenue is then recognized over the term of the agreement as services are performed.

Governmental Grants Policy [Policy Text Block]

Government Grants. The Company receives financial support for various research or investment projects from governmental agencies.

Research and Development Expense, Policy [Policy Text Block]

The Company recognizes R&D tax credits received from the French government for spending on innovative R&D as an offset of R&D expenses.

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]

Income Tax, Policy [Policy Text Block]

Discontinued Operations, Policy [Policy Text Block]

Cash and Cash Equivalents, Policy [Policy Text Block]

Marketable Securities, Policy [Policy Text Block]

Marketable Securities. Marketable securities consist of investments in available-for-sale marketable equity securities and are recorded at fair value.

Receivables, Policy [Policy Text Block]

Inventory, Policy [Policy Text Block]

Property, Plant and Equipment, Policy [Policy Text Block]

Land and buildings	20 years
Laboratory equipment	4-8 years
Office and computer equipment	3 years
Furniture, fixtures and fittings	5-10 years

Goodwill and Intangible Assets, Policy [Policy Text Block]

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

Contingent Consideration Policy [Policy Text Block]

Fair Value Measurement, Policy [Policy Text Block]

•

Income approach, which is based on the present value of a future stream of net cash flows.

•

Market approach, which is based on market prices and other information from market transactions involving identical or comparable assets or liabilities.

As a basis for considering the assumptions used in these techniques, the standard establishes a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value as follows:

•

Quoted prices for identical assets or liabilities in active markets (Level 1 inputs).

•

Unobservable inputs that reflect estimates and assumptions (Level 3 inputs).

Foreign Currency Transactions and Translations Policy [Policy Text Block]

Use of Estimates, Policy [Policy Text Block]

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

Depreciation and amortization are computed using the straight-line method over the following estimated useful lives:

Land and buildings	20 years
Laboratory equipment	4-8 years
Office and computer equipment	3 years
Furniture, fixtures and fittings	5-10 years

Marketable securities (Tables)

12 Months Ended

Dec. 31, 2015

Investments, Debt and Equity Securities [Abstract]

Available-for-sale Securities [Table Text Block]

The value at cost, gross unrealized holding gains or losses, and fair value of the Company’s available-for-sale marketable securities are summarized below as of December 31:

	2015		2014
Value at cost	$	79,885	$	53,272
Gross unrealized holding gains		-		-
Gross unrealized holding losses		(147)		(198)
Fair value	$	79,738	$	53,074

- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

+ References + Details

Inventories (Tables)

12 Months Ended

Dec. 31, 2015

Inventory Disclosure [Abstract]

Schedule of Inventory, Current [Table Text Block]

The principal categories of inventories at December 31, 2015 and 2014 are as follows:

	2015		2014
Finished Goods	$	2,545	$	5,068
Raw Materials		1,610		1,661
Total	$	4,155	$	6,729

Property and Equipment, net (Tables)

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

The principal categories of property and equipment, net at December 31, 2015 and 2014 are as follows:

	2015		2014
Laboratory equipment	$	9,963	$	9,801
Office and computer equipment		2,968		3,288
Furniture, fixtures and fittings		4,315		4,544
Less - accumulated depreciation		(14,630)		(15,857)
Total	$	2,616	$	1,776

Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Finite-Lived Intangible Assets [Table Text Block]

The Company's amortizable and unamortizable intangible assets at December 31, 2015 and 2014 are as follows:

	2015						2014
	Gross		Accumulated		Net Book		Gross		Accumulated		Net Book
	Value		Amortization		Value		Value		Amortization		Value
Amortizable intangible assets:
Acquired IPR&D - Bloxiverz	$	35,248	$	(23,498)	$	11,750	$	35,248	$	(11,749)	$	23,499
Acquired IPR&D - Vazculep		12,061		(7,986)		4,075		12,061		(7,171)		4,890
Total amortizable intangible assets	$	47,309	$	(31,484)	$	15,825	$	47,309	$	(18,920)	$	28,389

Unamortizable intangible assets:
Goodwill		19,035		(544)		18,491		19,035		(544)		18,491
Total unamortizable intangible assets	$	19,035	$	(544)	$	18,491	$	19,035	$	(544)	$	18,491

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

Total future amortization of intangible assets for the next five years is as follows:

	Estimated
	Amortization
Years ending December 31,	Expense
2016	$	12,565
2017		815
2018		815
2019		815
2020		815
Total	$	15,825

Long-Term Contingent Consideration Payable (Tables)

12 Months Ended

Dec. 31, 2015

Debt Disclosure [Abstract]

Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block]

Long-term contingent consideration payable and related activity are reported at fair value and consist of the following at December 31, 2015 and 2014:

			Activity During Year Ended December 31, 2015
					Changes in Fair Value of
					Contingent Consideration
					Operating		Interest
	Balance,		Payments to		Expense;		Expense;		Balance,
	December		Related		Acquisition-		Financing-		December 31,
	31, 2014		Parties		Related		Related		2015

Acquisition-related:
Warrants - Éclat Pharmaceuticals (a)	$	34,542	$	-	$	(13,925)	$	-	$	20,617
Earn-out payments - Éclat Pharmaceuticals (b)		70,112		(24,526)		44,882		-		90,468
Financing-related:
Royalty agreement - Deerfield (c)		6,837		(2,282)		-		3,307		7,862
Royalty agreement - Broadfin (d)		3,259		(1,089)		-		1,576		3,746
Total contingent consideration	$	114,750	$	(27,897)	$	30,957	$	4,883	$	122,693
Less: Current portion		(39,892)								(28,614)
Total long-term contingent consideration payable	$	74,858							$	94,079

Each of the above items is associated with related parties as further described in Footnote 18 – Related Parties.

(a)

(b)	As part of the consideration for the Company’s acquisition of Éclat Pharmaceuticals, LLC in March 2012, the Company committed to provide quarterly earn-out payments equal to 20% of any gross profit generated by certain Éclat Pharmaceuticals products. These payments will continue in perpetuity.

(c)	As part of a February 2013 debt financing transaction conducted with Deerfield Management, a related party and current shareholder, the Company received cash of $2,600 in exchange for entering into a royalty agreement whereby the Company shall pay quarterly a 1.75% royalty on the net sales of certain Éclat Pharmaceuticals products until December 31, 2024.

(d)	As part of a December 2013 debt financing transaction conducted with Broadfin Healthcare Master Fund, a related party and current shareholder, the Company received cash of $2,200 in exchange for entering into a royalty agreement whereby the Company shall pay quarterly a 0.834% royalty on the net sales of certain Éclat Pharmaceuticals products until December 31, 2024.

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

The fair value of the warrants is estimated on a quarterly basis using a Black-Scholes option pricing model with the following assumptions as of December 31, 2015 and 2014:

	2015			2014
Weighted average exercise price per share	$	8.63		$	8.63
Expected term (years)		2.63			3.63
Expected volatility		64.54	%		54.80	%
Risk-free interest rate		0.93	%		1.25	%
Expected dividend yield		-			-

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Schedule Of Components Of Income Before Income Tax [Table Text Block]

The components of income (loss) before income taxes consist of the following for the years ended December 31:

	2015		2014		2013

United States	$	101,241	$	(89,939)	$	(53,864)
France		6,622		(392)		(3,889)
Ireland		(29,469)		-		-
Total income (loss) before income taxes	$	78,394	$	(90,331)	$	(57,753)

Schedule Of Income Tax Payments [Table Text Block]

The income tax provision (benefit) consists of the following for the years ended December 31,:

	2015		2014		2013
Current:
United States - Federal	$	33,748	$	-	$	-
United States - State		980		-		-
France		1,657		1,400		76
Total current		36,385		1,400		76

Deferred:
United States - Federal		1,830		(2,457)		(9,905)
United States - State		1,267		(350)		(1,415)
France		(1,747)		-		-
Total deferred		1,350		(2,807)		(11,320)

Income tax provision (benefit)	$	37,735	$	(1,407)	$	(11,244)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2015			2014			2013

Statutory tax rate		33.3	%		33.3	%		33.3	%
Non-deductible changes in fair value of contingent consideration		13.8	%		(24.7)	%		(16.6)	%
Change in valuation allowance		(9.5)	%		5.2	%		(4.5)	%
Income tax deferred charge		-			(16.9)	%		-
International tax rates differential		10.9	%		6.7	%		6.2	%
Other		(0.4)	%		(2.0)	%		1.1	%
Effective income tax rate		48.1	%		1.6	%		19.5	%

Income tax provision (benefit) - at Statutory tax rate	$	26,105		$	(30,080)		$	(19,232)
Non-deductible changes in fair value of contingent consideration		10,835			22,326			9,592
Change in valuation allowance		(7,425)			(4,732)			2,616
Income tax deferred charge		-			15,273			-
International tax rates differential		8,559			(6,026)			(3,609)
Other		(339)			1,832			(611)
Income tax provision (benefit) - at Effective income tax rate	$	37,735		$	(1,407)		$	(11,244)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	2015		2014
Deferred tax assets:
Net operating loss carryforwards	$	44,587	$	66,167
Stock based compensation		1,767		-
Fair value royalty agreements		2,435		2,130
Other		1,025		1,039
Total deferred tax assets		49,814		69,336
Valuation allowances		(45,516)		(57,980)
Net deferred tax assets		4,298		11,356

Deferred tax liabilities:
Amortization of IPR&D		(5,649)		(11,356)
Total deferred tax liabilities		(5,649)		(11,356)

Net deferred tax assets (liabilities)	$	(1,351)	$	-

Post-Retirement Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2015

Compensation and Retirement Disclosure [Abstract]

Schedule Of Defined Benefit Plan Assumptions [Table Text Block]

The benefit obligation is calculated as the present value of estimated future benefits to be paid, using the following assumptions:

	Years Ended December 31,
	2015			2014			2013

Compensation rate increase		3.00	%		3.00	%		3.00	%
Discount rate		2.03	%		1.49	%		3.25	%
Employee turn-over	------------ Actuarial standard and average of the last 5 years -----------
Average age of retirement	----- 60 to 65 years actuarial standard based on age and professional status ------

Schedule of Changes in Accumulated Postemployment Benefit Obligations [Table Text Block]

Changes in the funded status of the retirement indemnity benefit plans were as follows:

	2015		2014

Retirement indemnity benefit obligation, beginning of year	$	2,350	$	2,142
Service cost		117		99
Interest cost		20		36
Plan amendments		-		-
Benefits paids		(46)		(87)
Actuarial loss (gain)		(27)		460
Exchange rate changes		(244)		(300)
Retirement indemnity benefit obligation, end of year	$	2,170	$	2,350

Schedule Of Defined Benefit Plan Expected Future Benefit [Table Text Block]

The future expected benefits to be paid over the next five years and for the five years thereafter is as follows:

	Retirement
	indemnity benefit
	obligation
Expected benefit payments for year ending December 31,:
2016	$	-
2017		-
2018		-
2019		11
2020		-
Next five years		221

Other Assets and Liabilities (Tables)

12 Months Ended

Dec. 31, 2015

Other Liabilities Disclosure [Abstract]

Schedule Of Prepaid Expenses and Other Current Assets [Table Text Block]

	2015		2014

Prepaid expenses and other current assets
Valued-added tax recoverable	$	1,099	$	1,077
Prepaid expenses		2,846		3,225
Advance to suppliers and other current assets		518		116
Income tax receivable		3,526		-
Total	$	7,989	$	4,418

Schedule of Accrued Liabilities [Table Text Block]

	2015		2014

Accrued expenses
Accrued compensation	$	1,888	$	3,792
Accrued social charges		1,710		1,875
Total	$	3,598	$	5,667

Schedule Of Other Current Liabilities [Table Text Block]

	2015		2014

Other current liabilities
R&D credit tax financing short term	$	-	$	5,382
Provision for retirement indemnity short term		-		55
Other		133		235
Total	$	133	$	5,672

Schedule Of Long Term Liabilities [Table Text Block]

	2015		2014

Other non-current liabilities
Provision for retirement indemnity	$	2,170	$	2,295
Other		40		38
Total	$	2,210	$	2,333

Contingent Liabilities and Commitments (Tables)

12 Months Ended

Dec. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]

Minimum rental commitments for non-cancelable leases in effect at December 31, 2015 are as follows:

2016	$	784
2017		472
2018		463
2019		389
2020		310
Thereafter		-
Total	$	2,418

Equity Instruments and Stock Based Compensation (Tables)

12 Months Ended

Dec. 31, 2015

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

Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]

Compensation expense included in the Company’s Consolidated Statements of Income for all stock-based compensation arrangements was as follows:

	2015		2014		2013

Cost of products and services sold	$	-	$	38	$	20
Research and development expenses		1,587		1,027		779
Selling, general and administrative expenses		6,154		1,798		1,230
Total stock-based compensation expense	$	7,741	$	2,863	$	2,029

Schedule Of Share Based Payment Award Stock Options And Warrant Grants Valuation Assumptions [Table Text Block]

The weighted-average assumptions under the Black-Scholes option-pricing model for stock option and warrant grants are as follows:

	2015		2014		2013
Stock Option grants:
Expected term (years)	6.25		6.25		6.25
Expected volatility	58.59	%	59.00	%	58.15	%
Risk-free interest rate	1.89	%	1.79	%	1.66	%
Expected dividend yield	-		-		-

Warrant grants:
Expected term (years)	2.50		2.50		2.50
Expected volatility	55.00	%	58.00	%	54.00	%
Risk-free interest rate	0.89	%	0.75	%	0.47	%
Expected dividend yield	-		-		-

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

		Wtd. Avg.		Wtd. Avg.
	Number of	Exercise		Remaining	Aggregate
	Stock	Price per		Contractual	Intrinsic
	Options	Share		Life	Value

Stock options outstanding, January 1, 2015	2,498	$	11.45
Granted	934		16.71
Exercised	(708)		8.75
Forfeited	(398)		14.59
Stock options outstanding, December 31, 2015	2,326	$	13.84	8.26 years	$	6,426
Stock options exercisable, December 31, 2015	798	$	10.80	6.12 years	$	4,880

Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]

A summary of the combined warrant activity and other data for the year ended December 31, 2015 is as follows:

		Wtd. Avg.		Wtd. Avg.
		Exercise		Remaining	Aggregate
	Number of	Price per		Contractual	Intrinsic
	Warrants	Share		Life	Value

Warrants outstanding, January 1, 2015	553	$	10.47
Granted	305		21.67
Exercised	(190)		5.57
Forfeited	-		-
Warrants outstanding, December 31, 2015	668	$	16.97	2.90 years	$	687
Warrants exercisable, December 31, 2015	363	$	13.04	2.41 years	$	687

Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]

A summary of the Company's free share awards as of December 31, 2015, and changes during the year then ended, is reflected in the table below.

	Number of	Wtd. Avg.
	Free Share	Grant Date
	Awards	Fair Value

Nonvested free share awards outstanding, January 1, 2015	402	$	11.29
Granted	-		-
Vested	(151)		7.36
Forfeited	(25)		10.95
Nonvested free shares awards outstanding, December 31, 2015	226	$	13.95

- Definition

Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.

+ References + Details

Earnings (Loss) Per Share (Tables)

12 Months Ended

Dec. 31, 2015

Earnings Per Share [Abstract]

Schedule of Earnings Per Share Reconciliation [Table Text Block]

A reconciliation of basic and diluted earnings (loss) per share, together with the related shares outstanding in thousands for the years ended December 31, is as follows:

	2015		2014		2013

Net income (loss) from continuing operations	$	40,659	$	(88,924)	$	(46,509)
Net income (loss) from discontinued operations		-		4,018		3,584
Net income (loss)	$	40,659	$	(84,906)	$	(42,925)

Weighted average shares:
Basic shares		40,580		36,214		25,450
Effect of dilutive securities—options and warrants outstanding		3,039		-		-
Diluted shares		43,619		36,214		25,450

Earnings (loss) per share - Basic:
Continuing operations	$	1.00	$	(2.45)	$	(1.83)
Discontinued operations		-		0.11		0.14
Net income (loss)	$	1.00	$	(2.34)	$	(1.69)
Earnings (loss) per share - Diluted:
Continuing operations	$	0.93	$	(2.45)	$	(1.83)
Discontinued operations		-		0.11		0.14
Net income (loss)	$	0.93	$	(2.34)	$	(1.69)

Comprehensive Income (Loss) (Tables)

12 Months Ended

Dec. 31, 2015

Stockholders' Equity Note [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

The following table shows the components of accumulated other comprehensive income (loss) for the twelve months ended December 31, 2015, 2014, and 2013 net of immaterial tax effects:

	Foreign
	Currency
	Translation		Unrealized
	Adjustment		Gain (Loss) on
	Income		Marketable
	(Loss), Net		Securities, Net		Total

Balance - January 1, 2013	$	10,253	$	-	$	10,253
Other comprehensive income		562		-		562
Balance - December 31, 2013		10,815		-		10,815
Other comprehensive loss		(18,040)		(198)		(18,238)
Balance - December 31, 2014		(7,225)		(198)		(7,423)
Other comprehensive loss		(15,087)		(147)		(15,234)
Balance - December 31, 2015	$	(22,312)	$	(345)	$	(22,657)

Company Operations by Product, Customer and Geographic Area (Tables)

12 Months Ended

Dec. 31, 2015

Segment Reporting Information [Line Items]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

The following table presents a summary of total revenues by these products:

	Years Ended December 31,
	2015		2014		2013

Bloxiverz	$	150,283	$	10,211	$	-
Vazculep		20,151		-		-
Dextroamphetamine		1,946		1,643		-
Other		108		139		1,153
Total product sales and services		172,488		11,993		1,153
License and research revenue		721		2,782		3,026
Total revenues	$	173,209	$	14,775	$	4,179

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

	2015		2014		2013
Revenues, for the years ended December 31,
United States	$	172,379	$	14,302	$	3,368
France		89		473		811
Ireland		741		-		-
Total	$	173,209	$	14,775	$	4,179

Long-lived assets, as of December 31,
United States	$	34,515	$	47,077	$	58,868
France		2,317		1,704		2,307
Ireland		258		-		-
Total	$	37,090	$	48,781	$	61,175

Wholesale Customer [Member]

Segment Reporting Information [Line Items]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

The following table presents a summary of total revenues by significant wholesaler customer:

	Years Ended December 31,
	2015		2014		2013

Customer A	$	60,620	$	3,659	$	354
Customer B		53,988		3,937		541
Customer C		43,434		3,563		(124)
Other		14,446		834		382
Total product sales and services		172,488		11,993		1,153
License and research revenue		721		2,782		3,026
Total revenues	$	173,209	$	14,775	$	4,179

Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2015

Discontinued Operations and Disposal Groups [Abstract]

Schedule Of Supply And Services Of Products [Table Text Block]

The minimum amount of services per year, for a cumulative total of $22,500 as follows:

Year 1	$	4,250
Year 2	$	4,250
Year 3	$	4,250
Year 4 & 5 (each)	$	4,860

Schedule Of Disposal Groups, Including Discontinued Operation Income Statement [Table Text Block]

Summary results of operations for the divested Pessac business were as follows for the years ended December 31,:

	2015		2014		2013

Revenues	$	-	$	14,967	$	18,265
Operating income (loss)		-		(875)		3,667
Gain on disposal		-		5,007		-
Interest Expense		-		(4)		(9)
Income tax provision (benefit)		-		110		74
Net income from discontinued operations	$	-	$	4,018	$	3,584

Schedule Of Disposal Groups, Including Discontinued Operation Balance Sheets [Table Text Block]

Carrying amounts of major classes of assets and liabilities classified as held for sale in the Consolidated balance sheets are as follows as of December 31,:

	2015		2014

Accounts receivable, net	$	-	$	730
Total assets of the disposal group classified as held for sale		-		730

Accounts payable		-		168
Total liabilities of the disposal group classified as held for sale	$	-	$	168

Schedule Of Disposal Groups, Including Discontinued Operation Cash Flows [Table Text Block]

The major cash flows related to Discontinued Operations as included in the Consolidated statements of cash flows are as follows for the years ended December 31,:

	2015		2014		2013

Capital expenditures	$	-	$	1,271	$	872
Depreciation and amortization		-		1,709		1,751
Operating and investing non-cash elements		-		(740)		(676)

Summary of Significant Accounting Policies (Details)	12 Months Ended
Summary of Significant Accounting Policies (Details)	Dec. 31, 2015
Land and Buildings [Member]
Nature Of Business And Summary Of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	20
Laboratory equipment [Member] \| Minimum [Member]
Nature Of Business And Summary Of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	4
Laboratory equipment [Member] \| Maximum [Member]
Nature Of Business And Summary Of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	8
Office and computer equipment [Member]
Nature Of Business And Summary Of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	3
Furniture, Fixtures and Fittings [Member] \| Minimum [Member]
Nature Of Business And Summary Of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	5
Furniture, Fixtures and Fittings [Member] \| Maximum [Member]
Nature Of Business And Summary Of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	10

Summary of Significant Accounting Policies (Details Textual)	Dec. 31, 2015
Nature Of Business And Summary Of Significant Accounting Policies [Line Items]
Historical Revenue Percentage	50.00%

Marketable Securities (Details) - USD ($) $ in Thousands	12 Months Ended
Marketable Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Marketable Securities [Line Items]
Value at cost	$ 79,885	$ 53,272
Gross unrealized holding gains	0	0
Gross unrealized holding losses	(147)	(198)
Fair value	$ 79,738	$ 53,074

Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Inventory [Line Items]
Finished Goods	$ 2,545	$ 5,068
Raw Materials	1,610	1,661
Total	$ 4,155	$ 6,729

Property and Equipment, net (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Less - accumulated depreciation	$ (14,630)	$ (15,857)
Property and equipment, net	2,616	1,776
Laboratory equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	9,963	9,801
Office and computer equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	2,968	3,288
Furniture, fixtures and fittings [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 4,315	$ 4,544

Property and Equipment (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Depreciation	$ 568	$ 681	$ 774

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Amortizable intangible assets: Gross Value	$ 47,309	$ 47,309
Amortizable intangible assets: Accumulated Amortization	(31,484)	(18,920)
Amortizable intangible assets: Net Book Value	15,825	28,389
Unamortizable intangible assets: Goodwill, Gross	19,035	19,035
Unamortizable intangible assets:Accumulated Amortization	(544)	(544)
Unamortizable intangible assets: Net Book Value	18,491	18,491
Goodwill [Member]
Finite-Lived Intangible Assets [Line Items]
Unamortizable intangible assets: Goodwill, Gross	19,035	19,035
Unamortizable intangible assets:Accumulated Amortization	(544)	(544)
Unamortizable intangible assets: Net Book Value	18,491	18,491
In Process Research and Development [Member] \| Vazculep [Member]
Finite-Lived Intangible Assets [Line Items]
Amortizable intangible assets: Gross Value	12,061	12,061
Amortizable intangible assets: Accumulated Amortization	(7,986)	(7,171)
Amortizable intangible assets: Net Book Value	4,075	4,890
In Process Research and Development [Member] \| Bloxiverz [Member]
Finite-Lived Intangible Assets [Line Items]
Amortizable intangible assets: Gross Value	35,248	35,248
Amortizable intangible assets: Accumulated Amortization	(23,498)	(11,749)
Amortizable intangible assets: Net Book Value	$ 11,750	$ 23,499

Goodwill and Intangible Assets (Details 1) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
2016	$ 12,565
2017	815
2018	815
2019	815
2020	815
Total	$ 15,825	$ 28,389

Goodwill and Intangible Assets (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]
Impairment of Intangible Assets (Excluding Goodwill)	$ 12,564	$ 11,749	$ 0	$ 7,171
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	6 years
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	3 years

Long-Term Debt (Details Textual) - USD ($) $ in Thousands	12 Months Ended
Long-Term Debt (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Schedule of Capitalization, Long-term Debt [Line Items]
Proceeds from loans or conditional grants	$ 0	$ 0	$ 19,333
Research and Development Arrangement with Federal Government, Costs Incurred, Net	747	355	$ 475
Research and Development Arrangement with Federal Government, Customer Funding to Offset Costs Incurred	1,498
French Ministry Of Research [Member]
Schedule of Capitalization, Long-term Debt [Line Items]
Proceeds from loans or conditional grants	$ 1,118	$ 3,717

Long-Term Contingent Consideration Payable (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2013

Business Acquisition, Contingent Consideration [Line Items]

Payments to Related Parties

$ (27,897)

Operating Expense; Acquisition-Related

30,957

$ 57,491

$ 28,135

Interest Expense; Financing-Related

4,883

Total contingent consideration

122,693

114,750

Less: Current portion

28,614

39,892

Total long-term contingent consideration payable

94,079

74,858

Warrant [Member] | Acquisition-related Costs [Member]

Business Acquisition, Contingent Consideration [Line Items]

Business Combination,Beginning

^[1]

34,542

Payments to Related Parties

^[1]

Operating Expense; Acquisition-Related

^[1]

(13,925)

Interest Expense; Financing-Related

^[1]

Business Combination,Ending

^[1]

20,617

34,542

Deerfield Royalty agreement [Member] | Financing Related Costs [Member]

Business Acquisition, Contingent Consideration [Line Items]

Business Combination,Beginning

^[2]

6,837

Payments to Related Parties

^[2]

(2,282)

Operating Expense; Acquisition-Related

^[2]

Interest Expense; Financing-Related

^[2]

3,307

Business Combination,Ending

^[2]

7,862

6,837

Broadfin Royalty agreement [Member] | Financing Related Costs [Member]

Business Acquisition, Contingent Consideration [Line Items]

Business Combination,Beginning

^[3]

3,259

Payments to Related Parties

^[3]

(1,089)

Operating Expense; Acquisition-Related

^[3]

Interest Expense; Financing-Related

^[3]

1,576

Business Combination,Ending

^[3]

3,746

3,259

Earn Out Payments [Member] | Acquisition-related Costs [Member]

Business Acquisition, Contingent Consideration [Line Items]

Business Combination,Beginning

^[4]

70,112

Payments to Related Parties

^[4]

(24,526)

Operating Expense; Acquisition-Related

^[4]

44,882

Interest Expense; Financing-Related

^[4]

Business Combination,Ending

^[4]

$ 90,468

$ 70,112

[1]	As part of the consideration for the Company’s acquisition of Éclat Pharmaceuticals, LLC on March 13, 2012, the Company issued two warrants with a six-year term which allow for the purchase of a combined total of 3,300 ordinary shares of Flamel. One warrant is exercisable for 2,200 shares at an exercise price of $7.44 per share, and the other warrant is exercisable for 1,100 shares at an exercise price of $11.00 per share.
[2]	As part of a February 2013 debt financing transaction conducted with Deerfield Management, a related party and current shareholder, the Company received cash of $2,600 in exchange for entering into a royalty agreement whereby the Company shall pay quarterly a 1.75% royalty on the net sales of certain Éclat Pharmaceuticals products until December 31, 2024.
[3]	As part of a December 2013 debt financing transaction conducted with Broadfin Healthcare Master Fund, a related party and current shareholder, the Company received cash of $2,200 in exchange for entering into a royalty agreement whereby the Company shall pay quarterly a 0.834% royalty on the net sales of certain Éclat Pharmaceuticals products until December 31, 2024.
[4]	As part of the consideration for the Company’s acquisition of Éclat Pharmaceuticals, LLC in March 2012, the Company committed to provide quarterly earn-out payments equal to 20% of any gross profit generated by certain Éclat Pharmaceuticals products. These payments will continue in perpetuity.

Long-Term Contingent Consideration Payable (Details 1) - Warrant [Member] - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Schedule of Capitalization, Long-term Debt [Line Items]
Weighted average exercise price per share	$ 8.63	$ 8.63
Expected term (years)	2 years 7 months 17 days	3 years 7 months 17 days
Expected volatility	64.54%	54.80%
Risk-free interest rate	0.93%	1.25%
Expected dividend yield	0.00%	0.00%

Long-Term Contingent Consideration Payable (Details Textual) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	1 Months Ended		12 Months Ended
	Feb. 28, 2013	Mar. 31, 2012	Dec. 31, 2013
Line of Credit Facility [Line Items]
Cash Consideration Received On Royalty Agreement	$ 2,600		$ 2,200
Percentage Of Royalty Payable On Net Sales	1.75%		0.834%
Eclat Pharmaceuticals [Member]
Line of Credit Facility [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		3,300
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right		1,100
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 11.00
Percentage of Earn Out Payments		20.00%
Exercise Price 1 [Member] \| Eclat Pharmaceuticals [Member]
Line of Credit Facility [Line Items]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right		2,200
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 7.44

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Taxes [Line Items]
Income (loss) before income taxes	$ 78,394	$ (90,331)	$ (57,753)
France [Member]
Income Taxes [Line Items]
Income (loss) before income taxes	6,622	(392)	(3,889)
United States [Member]
Income Taxes [Line Items]
Income (loss) before income taxes	101,241	(89,939)	(53,864)
Ireland [Member]
Income Taxes [Line Items]
Income (loss) before income taxes	$ (29,469)	$ 0	$ 0

Income Taxes (Details 1) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details 1) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current:
United States - Federal	$ 33,748	$ 0	$ 0
United States - State	980	0	0
France	1,657	1,400	76
Total current	36,385	1,400	76
Deferred:
United States - Federal	1,830	(2,457)	(9,905)
United States - State	1,267	(350)	(1,415)
France	(1,747)	0	0
Total deferred	1,350	(2,807)	(11,320)
Income tax provision (benefit)	$ 37,735	$ (1,407)	$ (11,244)

Income Taxes (Details 2) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details 2) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Taxes [Line Items]
Statutory tax rate	33.30%	33.30%	33.30%
Non-deductible changes in fair value of contingent consideration	13.80%	(24.70%)	(16.60%)
Change in valuation allowance	(9.50%)	5.20%	(4.50%)
Income tax deferred charge	0.00%	(16.90%)	0.00%
International tax rates differential	10.90%	6.70%	6.20%
Other	(0.40%)	(2.00%)	1.10%
Effective income tax rate	48.10%	1.60%	19.50%
Income tax provision (benefit) - at Statutory tax rate	$ 26,105	$ (30,080)	$ (19,232)
Non-deductible changes in fair value of contingent consideration	10,835	22,326	9,592
Change in valuation allowance	(7,425)	(4,732)	2,616
Income tax deferred charge	0	15,273	0
International tax rates differential	8,559	(6,026)	(3,609)
Other	(339)	1,832	(611)
Income tax provision (benefit) - at Effective income tax rate	$ 37,735	$ (1,407)	$ (11,244)

Income Taxes (Details 3) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets:
Net operating loss carryforwards	$ 44,587	$ 66,167
Stock based compensation	1,767	0
Fair value royalty agreements	2,435	2,130
Other	1,025	1,039
Total deferred tax assets	49,814	69,336
Valuation allowances	(45,516)	(57,980)
Net deferred tax assets	4,298	11,356
Deferred tax liabilities:
Amortization of IPR&D	(5,649)	(11,356)
Total deferred tax liabilities	(5,649)	(11,356)
Net deferred tax assets (liabilities)	$ (1,351)	$ 0

Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Taxes [Line Items]
Deferred Tax Assets, Tax Credit Carryforwards, Research	$ 2,382
Description Of Annual Utilization, Operating Loss Carry Forward	limited to annual utilization of €1,000 plus fifty per cent (50%) of any taxable income in excess of €1,000.
Deferred Tax Assets, Net, Noncurrent	$ 11,581	$ 13,102
Deferred Tax Amortized Rate	7.00%
Tax Relief Amount	$ 8,500
Effective Income Tax Rate Reconciliation, Percent, Total	48.10%	1.60%	19.50%
Income Tax Expense (Benefit)	$ 37,735	$ (1,407)	$ (11,244)
Deferred Tax Assets, Net, Current	11,581
Excess Tax Benefit from Share-based Compensation, Financing Activities	2,814	0	0
Effective Income Tax Rate Reconciliation, Tax Credit, Research, Amount	3,720
Deferred Tax Liabilities, Gross, Current	1,338
Deferred Tax Liabilities, Prepaid Expenses	842	986
Income Tax Reconciliation Income tax deferred charge	$ 0	15,273	$ 0
France [Member]
Income Taxes [Line Items]
Income Tax Expense (Benefit)		$ 14,088

Post-Retirement Benefit Plans (Details)	12 Months Ended
Post-Retirement Benefit Plans (Details)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Post Retirement Benefit Plans [Line Items]
Compensation rate increase	3.00%	3.00%	3.00%
Discount rate	2.03%	1.49%	3.25%
Employee turn-over	Actuarial standard and average of the last 5 years	Actuarial standard and average of the last 5 years	Actuarial standard and average of the last 5 years
Average age of retirement	60 to 65 years actuarial standard based on age and professional status	60 to 65 years actuarial standard based on age and professional status	60 to 65 years actuarial standard based on age and professional status

Post-Retirement Benefit Plans (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Post Retirement Benefit Plans [Line Items]
Retirement indemnity benefit obligation, beginning of year	$ 2,350	$ 2,142
Service cost	117	99
Interest cost	20	36
Plan amendments	0	0
Benefits paids	(46)	(87)
Actuarial loss (gain)	(27)	460
Exchange rate changes	(244)	(300)
Retirement indemnity benefit obligation, end of year	$ 2,170	$ 2,350

Post-Retirement Benefit Plans (Details 2) $ in Thousands	Dec. 31, 2015 USD ($)
Post Retirement Benefit Plans [Line Items]
Defined Benefit Plan, Expected Future Benefit Payments, 2016	$ 0
Defined Benefit Plan, Expected Future Benefit Payments, 2017	0
Defined Benefit Plan, Expected Future Benefit Payments, 2018	0
Defined Benefit Plan, Expected Future Benefit Payments, 2019	11
Defined Benefit Plan, Expected Future Benefit Payments, 2020	0
Defined Benefit Plan, Expected Future Benefit Payments, Next five years	$ 221

Post-Retirement Benefit Plans (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Post Retirement Benefit Plans [Line Items]
Defined Contribution Plan, Cost Recognized	$ 573	$ 719	$ 701

Other Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Prepaid expenses and other current assets
Valued-added tax recoverable	$ 1,099	$ 1,077
Prepaid expenses	2,846	3,225
Advance to suppliers and other current assets	518	116
Income tax receivable	3,526	0
Total	$ 7,989	$ 4,418

Other Assets and Liabilities (Details 1) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Accrued Expenses [Line Items]
Accrued compensation	$ 1,888	$ 3,792
Accrued social charges	1,710	1,875
Total	$ 3,598	$ 5,667

Other Assets and Liabilities (Details 2) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Other Current And Long Term Liabilities [Line Items]
R&D tax credit financing short term	$ 0	$ 5,382
Provision for retirement indemnity short term	0	55
Other	133	235
Total Other current liabilities	$ 133	$ 5,672

Other Assets and Liabilities (Details 3) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Other Current And Long Term Liabilities [Line Items]
Provision for retirement indemnity	$ 2,170	$ 2,295
Other	40	38
Total Other long term liabilities	$ 2,210	$ 2,333

Contingent Liabilities and Commitments (Details) $ in Thousands	Dec. 31, 2015 USD ($)
Commitments And Contingencies [Line Items]
2016	$ 784
2017	472
2018	463
2019	389
2020	310
Thereafter	0
Total	$ 2,418

Contingent Liabilities and Commitments (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Commitments And Contingencies [Line Items]
Operating Leases, Rent Expense, Net	$ 752	$ 844	$ 759
Generic Pharmaceutical Product [Member]
Commitments And Contingencies [Line Items]
Purchase Obligation	46
Recipharm AB [Member]
Commitments And Contingencies [Line Items]
Long-term Purchase Commitment, Amount	$ 22,500
Long-term Purchase Commitment, Period	5 years

Equity Instruments and Stock Based Compensation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation, Total	$ 7,741	$ 2,690	$ 2,029
Cost Of Goods Sold [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation, Total	0	38	20
Research and Development Expense [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation, Total	1,587	1,027	779
Selling, General and Administrative Expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation, Total	$ 6,154	$ 1,798	$ 1,230

Equity Instruments and Stock Based Compensation (Details 1)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (years)	6 years 3 months	6 years 3 months	6 years 3 months
Expected volatility	58.59%	59.00%	58.15%
Risk-free interest rate	1.89%	1.79%	1.66%
Expected dividend yield	0.00%	0.00%	0.00%
Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (years)	2 years 6 months	2 years 6 months	2 years 6 months
Expected volatility	55.00%	58.00%	54.00%
Risk-free interest rate	0.89%	0.75%	0.47%
Expected dividend yield	0.00%	0.00%	0.00%

Equity Instruments and Stock Based Compensation (Details 2) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Options Outstanding, Beginning Balance \| shares	2,498
Number of Stock Option, Granted \| shares	934
Number of Stock Option, Exercised \| shares	(708)
Number of Stock Option, Forfeited \| shares	(398)
Number of Stock Option Outstanding - Ending Balance \| shares	2,326
Number of Stock Option, Exercisable \| shares	798
Weighted Average Exercise Price - Beginning Balance \| $ / shares	$ 11.45
Weighted Average Exercise Price, Granted \| $ / shares	16.71
Weighted Average Exercise Price, Exercised \| $ / shares	8.75
Weighted Average Exercise Price, Forfeited \| $ / shares	14.59
Weighted Average Exercise Price, Ending Balance \| $ / shares	13.84
Weighted Average Exercise Price, Exercisable \| $ / shares	$ 10.80
Weighted Average Remaining Contractual Life, Balance	8 years 3 months 4 days
Weighted Average Remaining Contractual Life, Excercisable	6 years 1 month 13 days
Aggregate Intrinsic Value \| $	$ 6,426
Aggregate Intrinsic Value \| $	$ 4,880

Equity Instruments and Stock Based Compensation (Details 3) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants exercisable, December 31, 2015, Weighted Average Remaining Contractual Life	6 years 1 month 13 days
Warrants outstanding, December 31, 2015, Aggregate Intrinsic Value \| $	$ 6,426
Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants outstanding, January 1, 2015 \| shares	553
Granted \| shares	305
Exercised \| shares	(190)
Forfeited \| shares	0
Warrants outstanding, December 31, 2015 \| shares	668
Warrants exercisable, December 31, 2015 \| shares	363
Warrants outstanding, January 1, 2015, Weighted Average Exercise Price \| $ / shares	$ 10.47
Granted, Weighted Average Exercise Price \| $ / shares	21.67
Exercised, Weighted Average Exercise Price \| $ / shares	5.57
Forfeited, Weighted Average Exercise Price \| $ / shares	0
Warrants outstanding, December 31, 2015, Weighted Average Exercise Price \| $ / shares	16.97
Warrants exercisable, December 31, 2015, Weighted Average Excercise Price \| $ / shares	$ 13.04
Warrants outstanding, December 31, 2015, Weighted Average Remaining Contractual Life	2 years 10 months 24 days
Warrants exercisable, December 31, 2015, Weighted Average Remaining Contractual Life	2 years 4 months 28 days
Warrants outstanding, December 31, 2015, Aggregate Intrinsic Value \| $	$ 687
Warrants exercisable, December 31, 2015, Aggregate Intrinsic Value \| $	$ 687

Equity Instruments and Stock Based Compensation (Details 4) - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonvested free share awards outstanding, January 1, 2015	402
Granted	934
Vested	(151)
Forfeited	(25)
Nonvested free shares awards outstanding, December 31, 2015	226	402
Nonvested free share awards outstanding, January 1, 2015, weighted average grant value	$ 11.29
Granted, weighted average grant value	0	$ 9.19	$ 3.36
Vested, weighted average grant value	7.36
Forfeited, weighted average grant value	10.95
Nonvested free shares awards outstanding, December 31, 2015, weighted average grant value	$ 13.95	$ 11.29

Equity Instruments and Stock Based Compensation (Details Textual) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 13,297
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value	10,063	$ 3,789	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value		$ 16.30	$ 7.36
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	$ 1,767
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term, Simplified Method	1.7 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 0	$ 9.19	$ 3.36
Sharebased Compensation Arrangement By Warrants Exercisable Intrinsic Value1	$ 2,698	$ 3,107	$ 2
Share Based Compensation Arrangement By Warrants Grants In Period Weighted Average Grant Date Fair Value	$ 5.92	$ 3.90	$ 1.50
Class of Warrant or Right, Outstanding	3,300
Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	45
Free Share Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	250
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	97

Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Earnings Per Share [Line Items]
Net income (loss) from continuing operations	$ 40,659	$ (88,924)	$ (46,509)
Net income (loss) from discontinued operations	0	4,018	3,584
Net income (loss)	$ 40,659	$ (84,906)	$ (42,925)
Weighted average shares:
Basic shares	40,580	36,214	25,450
Effect of dilutive securities—options and warrants outstanding	$ 3,039	$ 0	$ 0
Diluted shares	43,619	36,214	25,450
Earnings (loss) per share - Basic:
Continuing operations	$ 1.00	$ (2.45)	$ (1.83)
Discontinued operations	0	0.11	0.14
Net income (loss)	1.00	(2.34)	(1.69)
Earnings (loss) per share (diluted) :
Continuing operations	0.93	(2.45)	(1.83)
Discontinued Operations	0	0.11	0.14
Net income (loss)	$ 0.93	$ (2.34)	$ (1.69)

Earnings (Loss) Per Share (Details Textual) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	635	6,753	7,753

Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Class of Stock [Line Items]
Foreign Currency Translation Adjustment Income (Loss), Net, Beginning Balance	$ (7,225)	$ 10,815	$ 10,253
Foreign Currency Translation Adjustment Income (Loss), Net, Balance, Other comprehensive income (loss)	(15,087)	(18,040)	562
Foreign Currency Translation Adjustment Income (Loss), Net, Ending Balance	(22,312)	(7,225)	10,815
Unrealized Gain (Loss) on Marketable Securities, Net, Beginning Balance	(198)	0	0
Unrealized Gain (Loss) on Marketable Securities, Net, Other comprehensive income (loss)	(147)	(198)	0
Unrealized Gain (Loss) on Marketable Securities, Net, Ending Balance	(345)	(198)	0
Beginning Balance	(7,423)	10,815	10,253
Other comprehensive income (loss)	(15,234)	(18,238)	562
Ending Balance	$ (22,657)	$ (7,423)	$ 10,815

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References + Details

Company Operations by Product, Customer and Geographic Area (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Total product sales and services	$ 172,488	$ 11,993	$ 1,153
License and research revenue	721	2,782	3,026
Total revenues	173,209	14,775	4,179
Bloxiverz [Member]
Segment Reporting Information [Line Items]
Total product sales and services	150,283	10,211	0
Vazculep [Member]
Segment Reporting Information [Line Items]
Total product sales and services	20,151	0	0
Dextroamphetamine [Member]
Segment Reporting Information [Line Items]
Total product sales and services	1,946	1,643	0
Other Products [Member]
Segment Reporting Information [Line Items]
Total product sales and services	$ 108	$ 139	$ 1,153

Company Operations by Product, Customer and Geographic Area (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Total product sales and services	$ 173,209	$ 14,775	$ 4,179
License and research revenue	721	2,782	3,026
Total revenues	172,488	11,993	1,153
wholesaler Customer [Member]
Segment Reporting Information [Line Items]
Total product sales and services	172,488	11,993	1,153
License and research revenue	721	2,782	3,026
Total revenues	173,209	14,775	4,179
Customer A [Member] \| wholesaler Customer [Member]
Segment Reporting Information [Line Items]
Total product sales and services	60,620	3,659	354
Customer B [Member] \| wholesaler Customer [Member]
Segment Reporting Information [Line Items]
Total product sales and services	53,988	3,937	541
Customer C [Member] \| wholesaler Customer [Member]
Segment Reporting Information [Line Items]
Total product sales and services	43,434	3,563	(124)
Other Customers [Member] \| wholesaler Customer [Member]
Segment Reporting Information [Line Items]
Total product sales and services	$ 14,446	$ 834	$ 382

Company Operations by Product, Customer and Geographic Area (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenues, for the years ended December 31,
Revenue, Net, Total	$ 173,209	$ 14,775	$ 4,179
Long-lived assets, as of December 31,
Long-Lived Assets	37,090	48,781	61,175
UNITED STATES
Revenues, for the years ended December 31,
Revenue, Net, Total	172,379	14,302	3,368
Long-lived assets, as of December 31,
Long-Lived Assets	34,515	47,077	58,868
FRANCE
Revenues, for the years ended December 31,
Revenue, Net, Total	89	473	811
Long-lived assets, as of December 31,
Long-Lived Assets	2,317	1,704	2,307
IRELAND
Revenues, for the years ended December 31,
Revenue, Net, Total	741	0	0
Long-lived assets, as of December 31,
Long-Lived Assets	$ 258	$ 0	$ 0

Discontinued Operations (Details) $ in Thousands	12 Months Ended
Discontinued Operations (Details) $ in Thousands	Dec. 31, 2015 USD ($)
Supply And Services Of Products [Line Items]
Year 1	$ 4,250
Year 2	4,250
Year 3	4,250
Year 4	4,860
Year 5	$ 4,860

Discontinued Operations (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Disposal Groups, Including Discontinued Operation Income Statement [Line Items]
Revenues	$ 0	$ 14,967	$ 18,265
Operating income (loss)	0	(875)	3,667
Gain on disposal	0	5,007	0
Interest Expense	0	(4)	(9)
Income tax provision (benefit)	0	110	74
Net income from discontinued operations	$ 0	$ 4,018	$ 3,584

- Definition

Amount of tax expense (benefit) related to a discontinued operation. Includes, but is not limited to, tax expense (benefit) related to income (loss) from operations during the phase-out period, tax expense (benefit) related to gain (loss) on disposal, tax expense (benefit) related to gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and tax expense (benefit) related to adjustments of a prior period gain (loss) on disposal.

+ References + Details

- Definition

Amount after tax of income (loss) from a discontinued operation including the portion attributable to the noncontrolling interest. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.12)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5C
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721675-107760

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.14)
-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=51716988&loc=d3e1012-107759

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 3B
-URI http://asc.fasb.org/extlink&oid=51716988&loc=SL51721525-107759

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=51716988&loc=SL51721523-107759

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=51716988&loc=d3e957-107759

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=51717284&loc=d3e1361-107760

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 13
-Article 7

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 15
-Article 5

+ Details

Discontinued Operations (Details 2) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Disposal Groups, Including Discontinued Operation Balance Sheets [Line Items]
Accounts receivable, net	$ 0	$ 730
Total assets of the disposal group classified as held for sale	0	730
Accounts payable	0	168
Total liabilities of the disposal group classified as held for sale	$ 0	$ 168

Discontinued Operations (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Disposal Groups, Including Discontinued Operation Cash Flows [Line Items]
Capital expenditures	$ 0	$ 1,271	$ 872
Depreciation and amortization	0	1,709	1,751
Operating and investing non-cash elements	$ 0	$ (740)	$ (676)

Discontinued Operations (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Discontinued Operations [Line Items]
Minimum Amount On Supply And Services Of Products	$ 22,500
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax	0	$ 5,007	$ 0
Stock Issued During Period, Value, Acquisitions		13,049
Research and Development Expense, Total	$ 25,608	17,298	$ 15,966
Recipharm AB [Member]
Discontinued Operations [Line Items]
Percentage Of Margin On Costs Incurred On Services	20.00%
Recipharm AB [Member] \| Equity Securities [Member]
Discontinued Operations [Line Items]
Stock Issued During Period, Value, Acquisitions	$ 13,000
Pessac Business [Member]
Discontinued Operations [Line Items]
Proceeds from Divestiture of Businesses	13,200
Contribution For Potential Employee Obligations	700
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax		$ 5,007
MSA [Member]
Discontinued Operations [Line Items]
Services Delivered And Commitments Satisfied	5,679
Research and Development Expense, Total	$ 4,089

Related Party Transactions (Details Textual) - USD ($) shares in Thousands, $ in Millions	1 Months Ended		12 Months Ended
	Mar. 31, 2014	Feb. 28, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Deerfield Debt Financing [Member]
Repayments of Long-term Lines of Credit	$ 15
Broadfin Debt Financing [Member]
Repayments of Long-term Lines of Credit	5
Senior Notes [Member]
Repayments of Related Party Debt	$ 12
Royalty Arrangement [Member]
Long Term Debt Repayment Percentage		1.75%			0.834%
Debt Repayment Term		Dec. 31, 2024			Dec. 31, 2024
Eclat Pharmaceuticals [Member]
Warrants Issued During Period Warrants New Issues			3,300	3,300
Percentage Of Earn Out Payment			20.00%
Business Combination Commitment Percentage				20.00%

Subsequent Event (Details Textual) - USD ($) $ in Thousands		1 Months Ended	12 Months Ended
Subsequent Event (Details Textual) - USD ($) $ in Thousands	Feb. 08, 2016	Jan. 31, 2021	Dec. 31, 2015
Subsequent Event [Line Items]
Payments to Acquire Businesses, Gross			$ 27,897
FSC Holdings LLC [Member] \| Scenario, Forecast [Member]
Subsequent Event [Line Items]
Final Payments to Acquire Business Gross		$ 15,000
Total Payments for Business Gross		$ 20,250
FSC Holdings LLC [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Business Acquisition, Date of Acquisition Agreement	Feb. 08, 2016
Business Combination Royalty Payable Description	The Company will also pay Deerfield a 15% royalty per annum on net sales of the current FSC products, up to $12,500 for a period not exceeding ten years.
Payments to Acquire Businesses, Gross	$ 1,050

Schedule II - Valuation and Qualifying Accounts (Details) - Valuation Allowance of Deferred Tax Assets [Member] - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2013

Valuation and Qualifying Accounts Disclosure [Line Items]

Balance at beginning of period

$ 57,980

$ 69,939

$ 64,356

Additions: Charges to expense

^[1]

4,312

8,453

2,616

Deductions

^[2]

(11,737)

(13,185)

Other changes

^[3]

(5,039)

(7,227)

2,967

Balance at end of period

$ 45,516

$ 57,980

$ 69,939

[1]	Additions to the deferred tax asset valuation allowance relate to movements on certain French, Irish and U.S. deferred tax assets where we continue to maintain a valuation allowance until sufficient positive evidence exists to support reversal.
[2]	Deductions to the deferred tax asset valuation allowance include movements relating to utilization of NOLs and tax credit carryforwards, release in valuation allowance and other movements including adjustments following finalization of tax returns.
[3]	Other changes to the deferred tax asset valuation allowance relate primarily to currency translation adjustments recorded directly in equity.