Emmaus Life Sciences, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Notes Tables
Notes Details

CONVERTIBLE DEBT AND EQUITY FINANCINGS (Details)

v3.2.0.727

CONVERTIBLE DEBT AND EQUITY FINANCINGS (Details) - USD ($)	9 Months Ended
	Jun. 30, 2015	Jun. 03, 2015	Jun. 02, 2015	Mar. 18, 2015	Mar. 17, 2015	Jan. 08, 2015	Sep. 30, 2014	Sep. 22, 2014
Discount	$ 106,200						$ 174,200
Carrying value	2,158,800						$ 1,475,800
5% Senior Secured Notes Convertible (the "September 2014 Notes") [Member]
Balance	2,265,000							$ 2,265,000
Discount	(106,200)
Carrying value	$ 2,158,800
5% Senior Secured Notes Convertible (the "September 2014 Notes") [Member] \| RSJ Private Equity [Member]
Due Date	Mar. 21, 2016
Balance	$ 750,000
Discount	(33,000)
Carrying value	$ 717,000
5% Senior Secured Notes Convertible (the "September 2014 Notes") [Member] \| 4 Accredited Investors [Member]
Due Date	Mar. 21, 2016
Balance	$ 300,000
Discount	(14,100)
Carrying value	$ 285,900
5% Senior Secured Notes Convertible (the "September 2014 Notes") [Member] \| John Pappajohn [Member]
Due Date	Mar. 21, 2016
Balance	$ 400,000		$ 100,000	$ 100,000				200,000
Discount	(17,200)
Carrying value	$ 382,800
5% Senior Secured Notes Convertible (the "September 2014 Notes") [Member] \| Thomas Tierney (Tierney Family Trust) [Member]
Due Date	Mar. 21, 2016
Balance	$ 515,000	$ 100,000			$ 115,000	$ 100,000		200,000
Discount	(24,800)
Carrying value	$ 490,200
5% Senior Secured Notes Convertible (the "September 2014 Notes") [Member] \| Mark Oman (Oman Ventures) [Member]
Due Date	Mar. 21, 2016
Balance	$ 200,000							$ 200,000
Discount	(12,500)
Carrying value	$ 187,500
5% Senior Secured Notes Convertible (the "September 2014 Notes") [Member] \| Robert Follman (Follman Family Trust [Member]
Due Date	Mar. 21, 2016
Balance	$ 100,000				$ 100,000
Discount	(4,600)
Carrying value	$ 95,400

- Definition

The portion of the carrying value of long-term convertible debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. Convertible debt is a financial instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.20)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19, 20

-Article 5

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- Definition

Amount of long-term debt before deduction of unamortized discount or premium. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt, with initial maturities beyond one year or the normal operating cycle, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 20

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 16

-Article 9

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- Definition

Date when the debt instrument is scheduled to be fully repaid, in CCYY-MM-DD format.

+ References

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- Definition

The amount of debt discount that was originally recognized at the issuance of the instrument that has yet to be amortized.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 1A

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 55

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=34725769&loc=d3e28878-108400

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